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or to their Deputy Assessor, when thereunto requested by either of 7 them, a just and full statement, under oath, of all and every the 8 packages of goods, wares and merchandise stored in his warehouse, or under his care or control, in any place, together with the names 10 of the owners thereof, as far as it is possible for him to know or 11 ascertain the same, or according to the best of his judgment, opinion or belief; and any such person who shall knowingly or wilfully 13 refuse to make such statement to the Assessor or to his deputy, 14 when requested so to do, as aforesaid, shall be guilty of misde15 meanor, and on conviction thereof shall be punished by a fine of not 16 less than three hundred dollars, nor more than one thousand dollars, 17 for each and every such refusal, or by imprisonment in the County 18 Jail for not less than ten days, nor more than thirty days, or by both 19 such fine and imprisonment, for each and every such refusal.
SEC. 93. Article six of an Act to provide revenue for the support 2 of the Government of this State, passed May fifteenth, eighteen 3 hundred and fifty-four, and all Acts and parts of Acts imposing or 4 requiring any special regulation, tax or charge on consigned goods, or making any distinction, for purposes of revenue, between con6 signed goods and any other goods, wares or merchandise, are hereby 7 repealed. And every merchant or other individual who shall know8 ingly omit, from any statement required by this Act, any goods, wares or merchandise, or other personal property subject to taxa10 tion, under any claim, idea or pretext that the same are consigned 11 goods, and therefore not taxable, or under any pretext whatever, 12 shall be guilty of misdemeanor, and on conviction thereof shall be 13 punished by a fine of not less than fifty dollars nor more than two 14 thousand dollars, or by imprisonment in the County Jail for not less 15 than ten days nor more than six months, or by both such fine and 16 imprisonment for each and every such offence.
CONVEYANCES AND BARGAINS.
SEC. 94. Conveyances of property, real or personal, and bargains 2 concerning the sale or delivery thereof, shall be held, for the pur3 poses of revenue, to affect the title to the property only, and not to 4 create new property.
SEC. 95. Bargains concerning property shall not be assessed 2 where it is shown that the property concerning which the bargain is made is itself assessed.
SEC. 96. No conveyance of property shall be assessed where it is shown that the property conveyed is itself assessed; but all assets or proceeds and profits stated or estimated must invariably include 4 all solvent debts exceeding actual bona fide existing indebtedness,
STATEMENTS OF PERSONAL PROPERTY.
SEC. 97. The better to insure equality and uniformity in the 2 assessment and taxation of personal property, every owner, possessor, claimant, manager or holder of any such property is required,
4 whenever thereto requested by any Assessor or Deputy Assessor of 5 his county, at any time between the first day of January and the 6 last Monday in June in each and every year, to make and deliver to. the Assessor, or his deputy requesting the same, a fair, just, full and 8 true statement of the value of all and every his assets, including the
total amount of his wealth, and every species of property within 10 this State owned, held or claimed and managed by him, as nearly 11 and fairly as he can possibly estimate, and as it is in his power to 12 ascertain the same, excepting only real property and vessels. Said 13 statement shall be in the following form, to wit:
in the County ; that the total
being first duly sworn, do aver as follows: That I am 15 of lawful age; that I reside in the village of 16 of ―————————; that my business is that of a17 gross amount of all my assets, and all the property I am worth in 18 the world, of every species, kind and description within this State, 19 above the just debts I now actually owe and intend to pay, and 20 excepting therefrom only vessels and real property, and the other 21 property in this affidavit hereinafter stated, does not exceed the 22 value of dollars in gold coin; and that the total value of all 23 and every the assets, jewelry, and every species of property belong24 ing to my wife, or claimed by her, within this State, and excepting 25 only mines, vessels and real property, does not exceed the value of 26 dollars; and that the total value of all the assets, and every 27 species of property in this State under my control or management, 28 and belonging wholly or in part to any partner, or to any person, 29 firm, company or corporation out of this State, and excepting only 30 mines, vessels and real property, does not exceed the value of 31 dollars; and that the total gross amount of all sums of money 32 received by me, or due and owing to me, wholly or in part, for 33 interest on any loan, or money lent, or note, or mortgage, or debt, 34 or bond, public or private, or in any way whatsoever within the 35 entire year next preceding the thirty-first day of December last 36 past, does not exceed the value of dollars in gold coin. That 37 the entire property in my hands belonging to the estate of any 38 deceased person is that of the estate of -, deceased; and, ex39 cepting therefrom only vessels and real property, the whole thereof, 40 including live stock and every kind of personal property, and all 41 proceeds and profits taxed, does not exceed the value of —— dol42 lars. And that the entire amount of rents or of money received by 43 me, or by any one for me, or collected or collectible for my use or 44 benefit, under or in virtue of any lease or leases of any property in 45 this said county, belonging to me or to any other person, or to any 46 company or corporation in this State, or out of this State, does not 47 exceed, during the entire year last past, dollars, and that all 48 the rent I have received or collected, as aforesaid, for or in behalf 49 of any other person, company or corporation in this State, or out 50 of this State, within the entire year last past, and on property 51 within this said county, does not exceed dollars, and the same 52 was collected for --. And I do further 53 make oath that all the sums by me herein before stated are the actual 54 gross sums of assets, and values, and money received for interest 55 and for rents, without any deduction, and without any concealment, 56 evasion or mental exception or reservation.
of the County of
SEC. 98. If the Assessor shall have good reason to believe, and 2 shall verily believe, that every item and estimate in such statement 3 contained is as full, honest, truthful and exact as it is possible for 4 any one to make, after careful calculations and examinations for the 5 purpose of having the same correct and fully stated, then and in 6 such case, but not otherwise, the Assessor shall deduct from such values, as from all other valuations, one third, for risks, fluctuations 8 and uncertainties in values; except as to so much of such statement as includes moneys received for interest, which shall, in all cases, be 10 assessed without deduction, and at the full amount thereof.
SEC. 99. Every woman, married or single, having property, or 2 carrying on business in her own or any other name, is required to 3 make the same statement of all her personal property and receipts 4 the same as other persons, and Assessors shall see to it that they are assessed equally with other persons.
SEC. 100. Any person desirous of making and keeping said state2 ment confidential, on the ground that it would injure his business if 3 made known, shall, by signing a demand to that effect on the affi4 davit, render the same a confidential communication to the As5 sessor. And any Assessor or Deputy Assessor who shall thereafter make the same known to any other person than an Assessor shall 7 be deemed guilty of a misdemeanor, and on conviction thereof shall be 8 punished by a fine of not less than fifty dollars nor more than five hundred dollars, or by imprisonment in the County Jail for not less 10 than ten days nor over six months, or by both such fine and impris11 onment, and shall also be liable in a civil action for all damages 12 occasioned by such disclosure; provided, always, that said statement was truthfully and fairly made.
SEC. 101. If any Assessor shall know or ascertain, or have good 2 and sufficient reason to believe, that any statement made, whether 3 confidential or otherwise, is notoriously and to a considerable amount 4 less than it should be in any part thereof, then and in that case the 5 Assessor shall not adopt the same as correct in those particulars 6 which he shall verily believe to be falsely stated, but it is made bis 7 duty and he is commanded and required in all such cases, and with8 out any fear or favor toward any person or persons whomsoever, to 9 increase such erroneous sums to such additional amounts as he may 10 verily believe to be just and equal with other property owners. And 11 the amounts sworn to in such statements, or added thereto, as afore12 said, shall be deemed and adjudged equal, uniform and valid assess13 ments, except the same be changed in the latter case, as hereinafter 14 provided.
SEC. 102. Whenever any Assessor shall add any amount to any 2 statement, as aforesaid, he shall give immediate notice of such addi3 tion to the person making the statement; and if such person shall 4 immediately, or within five days after receiving such notice, serve 5 the Assessor with notice in writing that he will contest such
6 increased assessment, and make legal proof that said statement 7 made by him or by his authority is true and correct, then the As
sessor shall not enter such increased assessment until five days after 9 the receipt of such notice, nor then if the proceedings herein next 10 authorized shall have been actually commenced within that time. 11 But if such proceedings be not actually commenced and prosecuted 12 within said five days, then the said increased assessment shall be 13 entered, and shall thereafter and thereupon stand and remain the 14 true, equal and valid assessment of such person, or firm, or com15 pany, or corporation, as the case may be.
SEC. 103. Any person unwilling to submit to such increased assessment as aforesaid must apply forthwith to any Judge of a Court 3 of record or Justice of the Peace in his county to have the same re4 duced. The Judge shall immediately, or as soon as possible, hear and determine such application, and in chambers or elsewhere, as he may direct, but in private, if requested so to do by the applicant, 7 and the Judge shall require the applicant to deliver to him a certi8 fied copy of the statement, as signed and sworn by the applicant; 9 but before hearing the application, the Judge shall receive proof 10 that not more than ten days have elapsed between the day of re11 ceiving the notice of the increased assessment and the time of 12 making the application to the Judge. If the application be made 13 within that time, but not otherwise, the Judge shall proceed to de
termine according to the legal evidence produced, the substance 15 whereof he shall reduce to writing, whether the said statement made 16 by the applicant was or was not substantially true and correct in 17 the sums and amounts therein stated. And the Judge shall certify 18 and sign his finding on the copy of the statement in his possession, 19 and return the same, together with the evidence taken by him, to 20 the Assessor. If the finding of the Judge shall be that the state21 ment sworn to is substantially correct, then the Assessor shall enter 22 the sums therein stated as the true and correct assessment in the 23 case. But if the Judge shall find that the statement was not proven 24 to be correct throughout, then the increased assessment, of which 25 the Assessor gave notice, with such additional sum or sums added 26 thereto, if any, as the Judge shall advise, shall be entered, and 27 shall stand and remain the equal and valid assessment in the 28 case. The Assessors shall, without charge, give to the person having 29 made it a certified copy of any such statement for the purpose afore30 said.
SEC. 104. Any Assessor or Deputy Assessor who shall wilfully, 2 maliciously, or ignorantly and arbitrarily, or from personal prejudice 3 or dislike, disregard any sworn statement given in conformity with the 4 requirements of this Act, and increase the assessment beyond any 5 of the sums therein specified, shall be liable in an action at law to 6 the person injured for the full amount of losses and expenses in7 curred thereby, and also to such additional and exemplary damages, 8 not exceeding two thousand dollars, as may be awarded. But when 9 the said statement shall be shown in any such action to have been 10 false, or when the Assessor shall prove that from the general speech 11 of people in the community, or from other apparently sufficient causes, 12 there was good reason to believe, and that he actually did believe, 13 that the said statement was false, and that in increasing the same
14 he was not actuated by private motives, but did act in good faith 15 and with intent only to make taxation equal and uniform, then, and 16 in that case, no recovery shall be had; and the Assessor shall have 17 judgment against the plaintiff in such action for his costs and for 18 such reasonable counsel fee for the counsel trying his case as he may 19 have to pay, and not exceeding one hundred dollars in any case, nor. 20 such lesser sum as the Judge trying the cause may deem just and 21 proper to allow.
SEC. 105. Every Assessor is required to demand and obtain the 2 aforesaid sworn statement of property from every and all persons 3 whomsoever in his county, and cause all those who refuse or from whom no statement is received to be listed and assessed to the full 5 amount of their property as by law required; and they shall see to 6 it that taxation fall equally and uniformly upon all persons in their 7 county, in proportion to their property, respectively, and without 8 fear, prejudice, or partiality.
ASSESSMENTS ON PROCEEDS AND PROFITS.
SEC. 106. Every company, corporation, partnership, and indi2 vidual engaged in mining within this State, of any kind, or engaged
3 in procuring precious metals or other mineral substances from the earth, whether in mines or not; or engaged in supplying water to any mining district, or to any city, town or village; or engaged in supplying gas to any city, town, or village; or engaged in carrying 7 passengers or freight, or both passengers and freight, on steamers or 8 vessels propelled wholly or in part by steam, between any port or 9 place in this State and any port or place out of this State, or between 10 any port or place in this State and any other port or place in this 11 State and port or place out of this State, or between any two ports or between any two places in this State, or between any two or more places in this State; or engaged in the express business, or the 14 carrying of letters or packages, or express matter or freight, between 15 any two or more places in this State, or between any place or places 16 in this State and any place or places out of this State; or engaged 17 in carrying passengers or freight, or both passengers and freight, on 18 any railroad between any places in this State, or between any place 19 or places in this State and any place or places out of this State; or 20 engaged in telegraphing, or in sending and receiving telegrams or 21 telegraphic messages from any place in this State to any place out 22 of this State, or from any place out of this State to any place in this 23 State, or to or from any place or places within this State; shall be 24 severally equally and uniformly assessed and taxed on the entire gross 25 receipts or proceeds of their business, respectively, during the year 26 next preceding the last day of December of each and every year, 27 commencing with the last day of December of the present year, 28 eighteen hundred and sixty-eight, less only the expenses actually 29 paid out in cash for carrying on the same identical business during
30 the same time.
SEC. 107. All persons, companies and corporations doing banking 2 or exchange business, either local or foreign, or being engaged 3 directly or indirectly in banking, money or exchange business, shall 4 be respectively assessed and taxed uniformly and equally on the