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Virginia.

North Carolina.

South Carolina.

Georgia.

Alabama.

Mississippi.

Louisiana.

Ohio.

Kentucky.

Tennessee.

Indiana.

Illinois.

Missouri.

Kansas.

Arkansas.

Michigan.

Florida,

Texas.

Iowa.

Wisconsin.

California.

Minnesota.

Oregon.

New Mexico.

Utah.

Washington.

Nebraska.

Nevada.

Colorado.

Dakota.

To the State of Virginia, nine hundred and thirty-seven thousand five hundred and fifty and two third dollars.

To the State of North Carolina, five hundred and seventy-six thousand one hundred and ninety-four and two third dollars.

To the State of South Carolina, three hundred and sixty-three thousand five hundred and seventy and two third dollars.

To the State of Georgia, five hundred and eighty-four thousand three hundred and sixty-seven and one third dollars.

To the State of Alabama, five hundred and twenty-nine thousand three hundred and thirteen and one third dollars.

To the State of Mississippi, four hundred and thirteen thousand eightyfour and two third dollars.

To the State of Louisiana, three hundred and eighty-five thousand eight hundred and eighty-six and two third dollars.

To the State of Ohio, one million five hundred and sixty-seven thousand eighty-nine and one third dollars.

To the State of Kentucky, seven hundred and thirteen thousand six hundred and ninety-five and one third dollars.

To the State of Tennessee, six hundred and sixty-nine thousand four hundred and ninety-eight dollars.

To the State of Indiana, nine hundred and four thousand eight hundred and seventy-five and one third dollars.

To the State of Illinois, one million one hundred and forty-six thousand five hundred and fifty-one and one third dollars.

To the State of Missouri, seven hundred and sixty-one thousand one hundred and twenty-seven and one third dollars.

To the State of Kansas, seventy-one thousand seven hundred and fortythree and one third dollars.

To the State of Arkansas, two hundred and sixty-one thousand eight hundred and eighty-six dollars,

To the State of Michigan, five hundred and one thousand seven hundred and sixty-three and one third dollars.

To the State of Florida, seventy-seven thousand five hundred and twenty-two and two third dollars.

To the State of Texas, three hundred and fifty-five thousand one hundred and six and two third dollars.

To the State of Iowa, four hundred and fifty-two thousand and eightyeight dollars.

To the State of Wisconsin, five hundred and nineteen thousand six hundred and eighty-eight and two third dollars.

To the State of California, two hundred and fifty-four thousand five hundred and thirty-eight and two third dollars.

To the State of Minnesota, one hundred and eight thousand five hundred and twenty-four dollars.

To the State of Oregon, thirty-five thousand one hundred and forty and two third dollars.

To the Territory of New Mexico, sixty-two thousand six hundred and forty-eight dollars.

To the Territory of Utah, twenty-six thousand nine hundred and eighty-two dollars.

To the Territory of Washington, seven thousand seven hundred and fifty-five and one third dollars.

To the Territory of Nebraska, nineteen thousand three hundred and twelve dollars.

To the Territory of Nevada, four thousand five hundred and ninetytwo and two third dollars.

To the Territory of Colorado, twenty-two thousand nine hundred and, five and one third dollars.

To the Territory of Dakota, three thousand two hundred and forty-one and one third dollars.

To the District of Columbia, forty-nine thousand four hundred and thirty-seven and one third dollars.

District of Columbia.

Collection districts for assess

ing and collect

Assessors and

SEC. 9. That, for the purpose of assessing the above tax and collecting the same, the President of the United States be, and he is hereby authorized, to divide, respectively, the States and Territories of the United ing the tax. States and the District of Columbia into convenient collection districts, and to nominate and, by and with the advice of the Senate, to appoint an assessor and a collector for each such district, who shall be freeholders and resident within the same: Provided, That any States and Territories, as well as the District of Columbia, may, if the President shall deem it proper, be erected into one district: And, provided further, That the appointment of said assessors and collectors, or any of them, shall not be made until on or after the second Tuesday in February, be appointed beone thousand eight hundred and sixty-two.

of said collectors.

Proviso.

Assessors and collectors not to

fore, &c.

Collectors to

entering upon

duty.

Amount, and sureties, &c.

SEC. 10. That before any such collector shall enter upon the duties of his office he shall execute a bond for such amount as shall be prescribed give bond before by the Secretary of the Treasury, with sureties to be approved as sufficient by the solicitor of the treasury, containing the condition that said collector shall justly and faithfully account for to the United States, and pay over, in compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession; which bond shall be filed in the office of the first comptroller of the treasury, to be by him directed to be put in suit upon any breach of the condition thereof. And such collectors shall, from time to time, renew, strengthen, and increase their official bonds, as the Secretary of the Treasury may direct.

Collection dis

ed into assess

ment district. Assistant as

sessors.

Oath.

Certificate.

SEC. 11. That each of the assessors shall divide his district into a convenient number of assessment districts, within each of which he shall trict to be dividappoint one respectable freeholder to be assistant assessor; and each assessor and assistant assessor so appointed, and accepting the appointment, shall, before he enters on the duties of his appointment, take and subscribe, before some competent magistrate, or some collector, to be appointed by this act, (who is hereby empowered to administer the same,) the following oath or affirmation, to wit: "I, A. B., do swear, or affirm, (as the case may be,) that I will, to the best of my knowledge, skill, and judgment, diligently and faithfully execute the office and duties of assessor for, (naming the assessment district,) without favor or partiality, and that I will do equal right and justice in every case in which I shall act as assessor.' And a certificate of such oath or affirmation shall be delivered to the collector of the district for which such assessor or assistant assessor shall be appointed. And every assessor or assistant assessor acting in the said office without having taken the said oath or affirmation, shall forfeit and Penalty for pay one hundred dollars, one moiety thereof to the use of the United States, acting without and the other moiety thereof to him who shall first sue for the same; to be recovered, with costs of suit, in any court having competent jurisdiction. SEC. 12. That the Secretary of the Treasury shall establish regula-Secretary of tions suitable and necessary for carrying this act into effect; which Treasury to establish regularegulations shall be binding on each assessor and his assistants in the tions under this performance of the duties enjoined by or under this act, and shall also act, and frame frame instructions for the said assessors and their assistants; pursuant to Assessors and which instructions the said assessors shall, on the first day of March next, assistants to foldirect and cause the several assistant assessors in the district to inquire low them. after and concerning all lands, lots of ground, with their improvements, buildings, and dwelling-houses, made liable to taxation under this act by reference as well to 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.

oath.

instructions.

Direct tax.

Real estate.

SEC. 13. That the said direct tax laid by this act shall be assessed and laid on the value of all lands and lots of ground, with their improvebe as of April 1, ments and dwelling-houses, which several articles subject to taxation

Valuation to

1862.

shall be enumerated and valued, by the respective assessors, at the rate each of them is worth in money on the first day of April, eighteen hundred and sixty-two: Provided, however, That all property, of whatever kind, coming within any of the foregoing descriptions, and belonging to the United States or any State, or permanently or specially exempted from taxation by the laws of the State wherein the same may be situated at the time of the passage of this act, together with such property belonging to any individual, who actually resides thereon, as shall be worth Exemptions. the sum of five hundred dollars, shall be exempted from the aforesaid enumeration and valuation, and from the direct tax aforesaid: And provided further, That in making such assessment due regard shall be had to any valuation that may have been made under the authority of the State or Territory at any period nearest to said first day of April.

Property owners to furnish lists upon request.

If owner has no list and will to make list.

SEC. 14. That the respective assistant assessors shall, immediately after being required as aforesaid by the assessors, 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, buildings, or dwelling-houses, 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 assessor, and, as far as practicable, conformably to those which may be required for the same purpose under the authority of the respective States.

SEC. 15. That if any person owning, possessing, or having the care or disclose, officer management of property liable to a direct tax, as aforesaid, shall not be prepared to exhibit a written list when required, as aforesaid, and shall consent to disclose the particulars of any and all the lands and lots of ground, with their improvements, buildings, and dwelling-houses, 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.

Penalty for delivering or disclosing fraudulent list.

SEC. 16. That if any such person shall deliver or disclose to any assessor or assistant assessor appointed in pursuance of this act, and requiring a list or lists, as aforesaid, any false or fraudulent list, with intent to defeat 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 all such cases, be made, as aforesaid, upon Lists, how to lists, according to the form above described, to be made out by the assessors and assistant assessors, respectively; which lists the said assessors are hereby authorized and 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.

be made in such

cases.

No appeal from valuation, &c.

Notice to owner

certain cases.

SEC. 17. That in case any person shall be absent from his place of to furnish list in residence at the time an assessor shall call to receive the list of such person, it shall be the duty of such assessor or assistant assessor to leave at the house or place of residence of such person, with some person of suitable age and discretion, a written note or memorandum requiring him to present to such assessor the list or lists required by this act within ten days from the date of such note or memorandum.

Proceedings when list is not

SEC. 18. That if any person, on being notified or required as aforesaid, shall refuse or neglect to give such list or lists as aforesaid within

the time required by this act, it shall be the duty of the assessor for the given upon notice or request. assessment district within which such person shall reside, and he is hereby authorized and required, to enter into and upon the lands, buildings, 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, buildings, and dwellinghouses, 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.

sent owners, list how made.

SEC. 19. That whenever there shall be in any assessment district any Property of abproperty, lands, and lots of ground, buildings, or dwelling-houses, not owned or possessed by, or under the care and 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 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 make lists of the same, according to the form prescribed, 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.

SEC. 20. That the owners, possessors, or persons having the care or management of lands, lots of ground, buildings, and dwelling-houses, not lying or being within the assessment district in which they reside, shall be permitted to make out and deliver the lists thereof required by this act, (provided the assessment district in 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 assessors, in all such cases, to transmit such lists, at the time and in the manner prescribed for the transmission of the lists of the objects of taxation lying and being within their respective assessment districts, to the 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 same shall pay to the assessor one dollar, which he shall retain to his own use.

Lists how made of property in another collection district.

Lists to be taken in reference to a day

List of residents,

of non-resi

SEC. 21. That the lists aforesaid shall be taken with reference to the day fixed for that purpose by this act, as aforesaid; and the assistant assessors, respectively, after collecting the said lists, shall proceed to ar- certain. range the same, and to make two general lists; the first of which shall exhibit, in alphabetical order, the names of all persons liable to pay a tax under this act residing within the assessment district, together with the value and assessment of the objects liable to taxation within such district for which each such person is liable, and, whenever so required by the 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, the names of all persons residing out of the dents. collection district, owners of property within the district, together with the value and assessment thereof, with the amount of direct tax payable thereon as aforesaid. The forms of the said general list shall be devised and prescribed by the assessor, and lists taken according to such form shall be lists. made out by the assistant assessors and delivered to the 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 Penalty on asassigned by this act within the time prescribed by his precept, warrant, or for neglect of other legal instructions, not being prevented therefrom by sickness or duty.

Assessor to devise form of

sistant assessor

Notice to be

valuations, &c. are completed.

Assessors to

submit proceed ings of assistants to inspectors,

to hear and determine appeals.

other unavoidable accident, every such assistant assesser shall be discharged from office, and shall, moreover, forfeit 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.

SEC. 22. That immediately after the valuations and enumerations given when lists, shall have been completed as aforesaid, the assessor in each collection district shall, by advertisement in some public newspaper, if any there be in such district, and by written notifications to be publicly posted up in at least four of the most public places in each collection district, advertise all persons concerned of the place where the said lists, valuations, and enumerations may be seen and examined; and that during twenty-five days after the publication of the notifications, as aforesaid, appeals will be received and determined by him relative to any erroneous or excessive valuations or enumerations by the assessor. And it shall be the duty of the assessor in each collection district, during twenty-five days after the date of publication to be made as aforesaid, to submit the proceedings of the assistant assessors and the list by them received or taken as aforesaid to the inspection of any and all persons who shall apply for that purpose; and the said assessors are hereby authorized 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 always, That it shall be the duty of said assessor to advertise and attend, not less than two successive days of the said twentyfive, at the court-house of each county within his collection district, there to receive and determine upon the appeals aforesaid: And provided also, That the question to be determined by the assessor, on an appeal respecting the valuation of property, shall be, whether the valuation complained of be or be not in a just relation or proportion to other valuations in the same collection district. And all appeals to the assessors, as aforesaid, shall be made in writing, and shall specifiy the particular cause, matter, or thing respecting which a decision is requested; and shall, moreover, state the ground or principle of inequality or error complained of. And the assessor shall have power to re-examine and equalize the valuations as shall appear just and equitable; but no valuation shall be increased without a previous notice, of at least five days, to the party interested, to appear and object to the same, if he judge proper; which notice shall be given by a note in writing, to be left at the dwelling-house of the party by such assessor or an assistant assessor.

How valuations are to be determined. Appeals to be in writing, what

to contain.

Valuations may

be re-examined and equalized; not to be increased without notice, &c.

If more than one collection district in a

State, &c. the assessors may equalize, &c.

SEC. 23. That whenever a State, Territory, or the District of Columbia shall contain more than one collection district, the assessor shall have power, on examination of the lists rendered by the assistant assessors, according to the provisions of this act, to revise, adjust, and equalize the valuation of lands and lots of ground, with their improvements, buildings, and dwelling-houses, between such collection districts, by deducting from or adding to either such a rate per centum as shall appear just and equitable.

Assessors to SEC. 24. That the assessors shall, immediately after the expiration of make out lists of the time for hearing and deciding appeals, make out correct lists of the valuations and deliver to board valuation and enumeration in each collection district, and deliver the of assessors. same to the board of assessors hereinafter constituted in and for the States respectively. And it shall be the duty of the assessors in each State to convene in general meeting at such time and place as shall be appointed and directed by the Secretary of the Treasury. And the said assessors, or a majority of them, so convened, shall constitute, and they are hereby constituted, a board of assessors for the purposes of this act, and shall make and establish such rules and regulations as to them shall appear necessary for carrying such purposes into effect, not being inconsistent with this act or the laws of the United States.

Board, how constituted.

Board of asses

SEC. 25. That the said board of assessors, convened and organized as

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