which such assessor shall be appointed, and every principal or the collector assistant assessor acting in the said office, without having taken of the district. the said oath or affirmation, shall forfeit and pay one hundred ing without dollars, one moiety to the use of the United States, and the other oath, to forfeit to him who shall first sue for the same; to be recovered, with costs of suit, in any court having competent jurisdiction.

Assessors act

100 dolls.

of the treasury to establish

and frame in

assessors to

1st Feb. 1815,

&c. liable to

4. That the secretary of the treasury shall establish regula- The secretary tions suitable and necessary for carrying this act into effect; which regulations shall be binding on each principal assessor regulations and his assistants, in the performance of the duties enjoined by structions for or under this act; and shall also frame instructions for the said the assessors. principal assessors and their assistants; pursuant to which in- The principal structions the said principal assessors shall, on the first day of cause the asFebruary next, direct and cause the several assistant assessors sistants, on the in the district to inquire after and concerning all lands, lots of to inquire after ground, with their improvements, dwelling houses, and slaves, lands, slaves, made liable to taxation under this act, by reference as well to taxation. any lists of assessment or collection taken under the laws of the respective states, as to any other records or documents, and by all other lawful ways and means, and to value and enumerate the said objects of taxation, in the manner prescribed by this act, and in conformity with the regulations and instructions above mentioned. And it shall be further lawful for the secretary of The secretary of the treasury the treasury to direct all errors committed in the assessment, to direct all valuation, and tax lists, or in the collection thereof, heretofore errors in the or hereafter made in the valuation, assessment, and tax lists, of valuation, &c. the direct tax, laid by virtue of the said act of congress, entitled to be correct"An act to lay and collect a direct tax within the United States," and also, all such errors as may, from time to time, be committed in the assessment, valuation, and tax lists, or in the collection thereof, as may hereafter be made in the assessment of the direct tax by this act laid, to be corrected, in such form, and upon such evidence, as the said secretary shall prescribe and approve.

assessment,

ed.

assessed and

lands, &c. ac

worth in mon

perty of the U.

5. That the said direct tax, laid by this act, shall be assess- The tax to be ed and laid on the value of all lands and lots of ground, with laid on the va their improvements, dwelling houses, and slaves; which several lue of all articles, subject to taxation, shall be enumerated and valued by cording to the the respective assessors at the rate each of them is worth in mo- rate they are ney: Provided, however, That all property, of whatever kind, ey. coming within any of the foregoing descriptions, and belonging Proviso; proto the United States, or any state, or permanently or specially States, or of exempted from taxation by the laws of the state wherein the any state, exsame may be situated, existing at the time of the passage of this act, shall be exempted from the aforesaid enumeration and valuation, and from the direct tax aforesaid: And provided also, That Proviso; nothnothing herein contained shall be construed to exempt from enu- exempt public meration and valuation, and the payment of the direct tax, any lands sold in public lands which heretofore have been, or hereafter may be, Louisiana. sold in the states of Ohio and Louisiana, under any law of the United States, the compact between the United States and the said states to the contrary notwithstanding.

empted.

ing herein to

Ohio and

ceed through

and require persons owning lands, slaves, &c. to

lists.

Proviso; the valuations,

&c. heretofore

made, to remain, subject

only to revi

Assistant as- § 6. That the respective assistant assessors shall, immediately sessors to pro- after being required, as aforesaid, by the principal assessors, their districts, proceed through every part of their respective districts, and shall require all persons owning, possessing, or having the care or management of, any lands, lots of ground, dwelling houses, or deliver written slaves, lying and being within the collection district where they reside, and liable to a direct tax as aforesaid, to deliver written lists of the same, which lists shall be made in such manner as may be directed by the principal assessor, and, as far as practicable, conformably to those which may be required for the same purpose under the authority of the respective states: Provided always, nevertheless, and it is hereby further enacted and declared, That the valuations and assessments heretofore made and completed, or to be made and completed, by virtue of the said act of congress, entitled "An act for the assessment and collection of direct taxes and internal duties," and the said act of congress, entitled "An act to lay and collect a direct tax within the United States," in relation to the several states wherein the same has been assessed or is assessing, shall be and remain the valuations and assessments for the said states, respectively, subject only to the revision, equalization, and apportionment, among the several counties and state districts, by the board of principal assessors hereinafter constituted, to be made as is hereinafter directed, for the purpose of levying and collecting annually the direct tax by this act laid, in the manner hereinafter provided, until provision shall be made by law for altering, modifying, or The principal abolishing, the same. And the principal assessors, in the said

sion.

assessors in the states where a direct tax has

been assessed, to proceed to revise, at the time, &c.

several states wherein a direct tax has heretofore been assessed as aforesaid, shall, at the time and times herein and hereby prescribed for making the valuation and assessment in the states wherein a direct tax has not heretofore been assessed (in consequence of the legislative assumption of the quotas of the direct tax by such states, respectively,) proceed to revise, and shall revise, their several and respective valuations, assessments, and tax lists, correcting therein all errors, and supplying all omissions, which have been or shall be therein discovered and ascerIn making the tained. And in making the said revisal as aforesaid, it shall be principal as the duty of the said principal assessors to inquire and ascertain sessors are to what transfers and changes of property in lands, lots of ground, transfers and dwelling houses, and slaves, have been made and effected, since changes have the time of the original valuation and assessment aforesaid; and

revisal, the

ascertain what

taken place.

also what changes of residents and nonresidents have occurred; and also what slaves have been born, or have died, or have runaway, or become otherwise useless; and also what houses, or other improvements of real estate, have been burned or otherwise destroyed; and thereupon to make such changes, additions, or reductions, in the said valuations and assessments, respectively, as truth and justice shall require. And, for the purpose of making the said revisal as aforesaid, of the said valuations, assessments, and tax lists, the principal assessors shall take and pursue all lawful measures, by the examination of records, by the information of the parties in writing, or by any other satisas in case of factory evidence or proof. And, in case of any alteration made

Proceedings,

where the al

son with a

upon such revisal, affecting the property or interests of any per- appeals, son, so as to charge such person with any greater amount of tax, teration charor to transfer the charge of the tax from one person to another ges a perperson, there shall be the like proceedings as is herein provided greater in the case of appeals upon an original assessment. And the amount, &c. Principal asprincipal assessors, after hearing such appeals, shall proceed to sessors, after make out and to deliver revised lists of their valuations and as- hearing appeals, to prosessments, respectively, to the board of principal assessors, to be ceed, &c. constituted as is hereinafter mentioned. And thereupon, the The board of said board of principal assessors shall proceed in the like man- principal asner as is hereinafter provided in the case of an original assess- ceed as proment, submitted to the said board of principal assessors, for the vided, &c. purpose of an equalization and apportionment of the direct tax by this act laid to and among the counties and state districts of the states, respectively.

sessors to pro

exhibit a writ

the officer is to

7. That if any person owning, possessing, or having the Persons not care or management of, property liable to a direct tax, as afore- prepared to said, shall not be prepared to exhibit a written list when requir- ten list, &c. ed as aforesaid, and shall consent to disclose the particulars of make the list, any and all the lands and lots of ground, with their improve- &c. ments, dwelling houses, and slaves, taxable as aforesaid, then and in that case it shall be the duty of the officer to make such list, which, being distinctly read and consented to, shall be received as the list of such person.

8. That if any such person shall deliver or disclose to any as- Persons delisessor appointed in pursuance of this act, and requiring a list or lent lists, liavering fraudulists, as aforesaid, any false or fraudulent list, with intent to de- ble to fine. feat or evade the valuation or enumeration hereby intended to be made, such person so offending, and being thereof convicted, before any court having competent jurisdiction, shall be fined in a sum not exceeding five hundred dollars, at the discretion of the court, and shall pay all costs and charges of prosecution; and the valuation and enumeration required by this act, shall, in In case of all such cases, be made as aforesaid, upon lists according to the lists the assesform above described, to be made out by the assessors, respectively, which lists the said assessors are hereby authorized and cording to the required to make, according to the best information they can obtain; and for the purpose of making which they are hereby authorized to enter into and upon all and singular the premises, respectively, and from the valuation and enumeration so made there shall be no appeal.

fraudulent

sors to make out lists ac

best information, &c.

sent, the asleave a written

9. That, in case any person shall be absent from his place In case perof residence at the time an assessor shall call to receive the list sons are abof such person, it shall be the duty of such assessor to leave, at sessor is to the house or place of residence of such person, a written note note, requiring or memorandum, requiring him to present to such assessor the the list within. list or lists required by this act, within ten days from the date of 10 days. such note or memorandum.

lecting or re

$10. That if any person, on being notified or required as Persons notiaforesaid, shall refuse or neglect to give such list or lists as afore-fed and neg said, within the time required by this act, it shall be the duty of fusing to furnish lists, the the assessor for the assessment district within which such person assessor is to shall reside, and he is hereby authorized and required, to enter enter on the

make a list on

view.

premises, and into and upon the lands, dwelling houses, and premises, if it be necessary, of such persons so refusing or neglecting, and to, make, according to the best information which he can obtain, and on his own view and information, such lists of the lands and lots of ground, with their improvements, dwelling houses, and slaves, owned or possessed, or under the care or management of such person, as are required by this act; which lists, so made and subscribed by such assessor, shall be taken and reputed as good and sufficient lists of the persons and property for which such person is to be taxed for the purposes of this act: and Persons fail- the person so failing or neglecting, unless in case of sickness or ing or neglecting to furnish absence from home, shall, moreover, forfeit and pay the sum of one hundred dollars, to be recovered, for the use of the United States, with costs of suit, in any court having competent jurisdiction.

lists, forfeit 100 dolls.

Property in a district, not

sessed by a person resid

ing therein,

the assessor is to enter, and

make out lists

upon view.

§ 11. That whenever there shall be, in any assessment disowned or pos- trict, any property, lands, and lots of ground, dwelling houses or slaves, not owned or possessed by, or under, the care or management of, any person or persons within such district, and liable to be taxed as aforesaid, and no list of which shall be transmitted to the principal assessor in the manner provided by this act, it shall be the duty of the assessor for such district, and he is hereby authorized and required, to enter into and upon the real estate, if it be necessary, and take such view thereof, and of the slaves, of which lists are required, and to make lists of the same, according to the form prescribed by this act, which lists, being subscribed by the said assessor, shall be taken and reputed as good and sufficient lists of such property, under and for the purposes of this act.

Owners of lands, not in the district

side, permitted

they dwell, &c.

Assistant assessors to transmit the lists of non

12. That the owners, possessors, or persons, having the care or management of lands, lots of ground, dwelling houses, and where they red slaves, not lying or being within the assessment district in which to make out they reside, shall be permitted to make out and deliver the list list to the as- thereof required by this act, (provided the assessment district in sessor where which the said objects of taxation lie, or be, is therein distinctly stated,) at the time and in the manner prescribed, to the assessor of the assessment district wherein such persons reside. And it shall be the duty of the assistant assessors, in all such cases, to transmit such lists, at the time and in the manner prescribed for residents, &c. the transmission of the lists of the objects of taxation lying and being within their respective assessment districts, to the principal assessor of their collection district, whose duty it shall be to transmit them to the principal assessor of the collection district wherein the said objects of taxation shall lie or be, immediately after the receipt thereof, and the said lists shall be valid and sufficient for the purposes of this act; and on the delivery of every such list, the person making and delivering the One dollar to same shall pay to the assistant assessor one dollar; one half assessor for whereof he shall retain to his own use, and the other half thereevery list, &c. of he shall pay over to the principal assessor of the district, for the use of such principal assessor.

the assistant

The assistant assessors to

§ 13. That the lists aforesaid shall be taken with reference to the day fixed for that purpose by this act as aforesaid; and the

neral lists.

to exhibit the per

&c.

The second

resident, &c.

assistant assessors, respectively, after collecting the said lists, make two ge shall proceed to arrange the same, and to make two general lists, the first of which shall exhibit, in alphabetical order, the The first list names of all persons liable to pay a tax under this act, residing names of within the assessment district, together with the value and as- sons resident, sessment of the objects, liable to taxation within such district, for which each such person is liable, and, whenever so required by the principal assessor, the amount of direct tax payable by each person, on such objects, under the state laws imposing direct taxes; and the second list shall exhibit, in alphabetical order, list to exhibit the names of all persons residing out of the collection district, the names of owners of property within the district, together with the value persons not and assessment thereof, or the amount of direct tax due thereon, as aforesaid. The forms of the said general lists shall be devis- The forms of ed and prescribed by the principal assessor; and lists taken ac- be prescribed by the princi cording to such form shall be made out by the assistant assessors, pal assessor. and delivered to the principal assessor, within sixty days after the day fixed by this act, as aforesaid, requiring lists from individuals: And if any assistant assessor shall fail to perform any duty Assistant asassigned by this act, within the time prescribed by his precept, &c. not being warrant, or other legal instructions, not being prevented there- prevented, from by sickness, or other unavoidable accident, every such as- charged, and sessor shall be discharged from office; and shall, moreover, for- forfeit 200 feit and pay two hundred dollars, to be recovered, for the use of the United States, in any court having competent jurisdiction, with costs of suit.

or.

general lists to

sessors failing,

&c. to be dis

dolls.

ations, &c.

principal as

vertise, &c.

14. That, immediately after the valuations and enumera- After the valu tions shall have been completed, as aforesaid, the principal as- have been sessor in each collection district, shall, by advertisement in some completed, the public newspaper, if any there be in such district, and by writ- sessor in each ten notifications, to be publicly posted up, in at least four of the district to admost public places in each assessment district, advertise all persons concerned, of the place where the said lists, valuations, and enumerations, may be seen and examined, and that, during twen- 25 days allow ty-five days after the publication of the notifications as aforesaid, ed for receiv appeals will be received and determined by him, relative to any erroneous or excessive valuations or enumerations by the assess- Proceedings And it shall be the duty of the principal assessor in each of assessors to collection district, during twenty-five days after the date of pub- be submitted for inspection lication, to be made as aforesaid, to submit the proceedings of for 25 days, the assessors, and the lists by them received, or taken as afore- and principal said, to the inspection of any and all persons who shall apply for hear and deter that purpose; and the said principal assessors are hereby autho- mine appeals. rized to receive, hear, and determine, in a summary way, according to law and right, upon any and all appeals which may be exhibited against the proceedings of the said assessors: Provided, Proviso; prinalways, That it shall be the duty of said principal assessors to ad- cipal asses vertise and attend two successive days of the said twenty-five, at two successive the courthouse of each county within his assessment district, days, &c. there to receive and determine upon the appeals aforesaid: And Proviso; the provided always, That the question to be determined by the prin- determined oss cipal assessor, on an appeal respecting the valuation of proper- appeal, &c. ty, shall be, whether the valuation complained of, be or be not,

assessore to

sors to attend