Page:United States Statutes at Large Volume 19.djvu/112

 86 FOBTY-FOURTH CONGRESS. Sess. I. OIL 180. 1876.3 D ei i ver y of and the assessors provided for in this act, or other person designated by W’“k° by “"°"‘ the Commissioners of the District, shall deliver to each person, or leave °”° the same, at his residence or known place of business, one of said blanks, and also to the proper officer of each corporation, and to each guardian, executor, administrator, or firm, and the person to whom addressed Filling hlauksby shall till up the same, and make and sign the afndavit to the truth tnx—p¤ycr¤· thereof as atoresaid beiore one of the said assessors, who is hereby authorized to administer such oath without charge, or before any per- · son authorized hy law to administer oaths; and thereupon said assessor Assessments Im shall assess such property at its thir cash value, and enter the same in N¤¤k¤· a, column upon said blank to be provided for that purpose, and the ‘ amount thus ascertained, after making the deductions provided for in Default of tax- this acts, shall he entered uponthe books for taxation: Provided, That: I>¤>"¢P W im ‘>]¤¤k· if any person, firm or corporation shall mil to make che list of his or its said property a in this section provided for, the assessor shall from the . best information he can procure make an assessment against such person, firm, or corporation, to which he shall add fifty per ceutum thereof: F¤T¤¢>¤md=WiY\>5’ And provided jurther, That if any person shall make si false aiiidavit t“'P“Y“’· touching the matters herein provided for he shall be deemed guilty of [)6Ijll1")',3Ud upon conviction thereofshall be subject to the penalties tor that offense now provided by section five thousand three hundred and ninetytwo of the Revised Statutes of the United States; Capitol stock, SEO. 11. That the capital stock of all corporations in said District b°W °PP'“'“°‘r (not herein exempted) shall be appraisediu bulk by the assessors, and the corporation issuing the same shall be liable for the tax thereon according to such value, and the shares in the same shall not; be assessed against the individual owners thereof; but from the appraised value of the Deduction omni stock shall be ii rst deducted the value of any real estate of said corpo· °S¤**°¤'°m ¤°°°k· ration in said District, which shall be separately taxed against said corporatiom EXWHHS ¤¤¤°S¤· Sec. 12. That the assessment of real property made under the provisglilgtzg r§;;é‘;£“°° ions of the uct; of Congress entitled “Au not forthe support of the gov- ’-ernment of the District of Columbia for the iscal year ending Juno thirtieth eighteen hundred and seventy-six, and for other purposes" 1875, ch. 102, approved March third, eighteen hundred and seventy five, is hereby 18 Sm-: P- 501- ratified and approved as the assessment, except as hereinafter modified, for the Hsval year ending June thirtieth, eighteen hundred and seventy- seven, and the Commissioners of the District, or their successors in Assessors, mlm- office, shall appoint five competent persons to be assessors, and to hold b" ¤¤<\ ¤PP<>i¤*· office ior the term of one year, the salary of each of said assessors to be ‘“"“"· seven hundred and fifty dollars per annum. Said assessors shall, before Duties. the first day of October, eighteen hundred and seventy-six, under the · direction of the superintendent of assessments and taxes of said District, assess the value of all the real property not embraced in the assessment for the tiscal year ending June thirtieth, eighteen hundred and seventy six, inclusive of all buildings erected, improved, or enlarged, and not heretoiore taxed, and all personal property in said District liable to taxation and shall state the same separately, in books to be. Assessmentsliow kept in a systematic manner; and such value for taxation shall be the m*d°- true value in the lawful money of the United States of the property so assessed. The assessed value shall have reference to the date of the iirst day of June, eighteen hundred and seventysix, or in the case of stock in trade, shall he the average value of the stock of merchandise or other articles kept on hand during the year ending June thirtietb eighteen hundred and seventy-six. Said assessors shall, between the tirst day of October, eighteen hundred and seventy six, and the twentieth day of October, eighteen hundred and seventy-six, hold daily ses- Equgilizuhigug; sions ior the purpose of equnlizing the assessments theretoiore umdé appeals. by them, and for the purpose of hearing and determining any and all appeals irom the valuations theretoiore made by them. Each assessor shall at the meetings of the assessors as aforesaid, make full and detailed reports of his acts as such assessor. And during said period