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6' increased assessment, and make legal proof that said statement 7 made by him or by his authority is true and correct, then the As8 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 bave 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 as2 sessment as aforesaid must apply forth with to any Judge of a Court 3 of record or Justice of the Peace in his county to bave the same re4 duced. The Judge shall immediately, or as soon as possible, hear 5 and determine such application, and in chambers or elsewhere, as he 6 may direct, but in private, if requested so to do by the applicant,

and the Judge shall require the applicant to deliver to him a cert 8 fied copy of the statement, as signed and sworn by the applicant;

but before hearing the application, the Judge shall receive proof 10 that not more than ten days bave 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 de14 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

But if the Judge shall find that the statement was not proven 24 to be correct thronghout, 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

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, sball be liable in an action at law to 6 the person injured for the full amount of losses and expenses in

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 bad; 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 bave to pay, and not exceeding one hundred dollars in any case, por 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 4 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.


SEC. 106. Every company, corporation, partnership, and indi. 2 vidual engaged in mining within this State, of any kind, or engaged 3 in procuring precious metals or other mineral substances from the 4 earth, whether in mines or not; or engaged in supplying water to 5 any mining district, or to any city, town or village; or engaged in 6 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 12 or between any two places in this State, or between any two or 13 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 or exchange business, either local or foreign, or being engaged 3 directly or indirectly in banking, money or exchange business, sball 4 be respectively assessed and taxed uniformly and equally on the 5 entire gross receipts of their business, from whatsoever sources the 6 same may be derived, except receipts for interest within the entire 7 year next preceding the last day of December, in each and every 8 year, commencing with the last day of December, eighteen hundred 9 and sixty-eight, and less only the expenses actually paid out in cash 10 for carrying on the same identical business during the same time.

Sec. 108. All persons, companies and corporations, whether in 2 or out of this State, receiving or charging any sum or sums of money 3 within this State for interest on money, or for the use or the loan of 4 money or credit, are respectively assessed and taxed equally and 5 uniformly on the gross amount of all sums by them or for them, re6 spectively, charged or received, or collected or collectible, for interest, 7 from any source or by any way or means derived or charged, within 8 the entire year next preceding the last day of December, in each 9 and every year, commencing with the year next preceding the last 10 day of December, eighteen hundred and sixty-eight, and without 11 any deduction under any pretext.

Sec. 109. The interest on all and every species of bonds, public 2 or private, is assessed and taxed at the full amount thereof received 3 during each and every year next preceding the thirty-first day of 4 December, and commencing on the said thirty-first day of December 5 of the present year, eighteen hundred and sixty-eight; and all Asses. 6 sors shall take care that such interest and all interest on loans, or 7 on credits, or on debts, or on any bargains or contracts whatever, 8 be included in all statements of personal property required by this 9 Act, and that the same be fully assessed, whether included in any 10 such statements or not.

Sec. 110. The President, or Cashier, or Manager, or Agent, or 2 Bookkeeper, or Superintendent, or Clerk, or Secretary, or Captain, 3 or Purser, or other person better informed of the profits, or of the 4 proceeds, or of the sums for interest due, or charged or chargeable, 5 as aforesaid, by, or for or in behalf of any individual, or company 6 or corporation, shall, respectively, well and truly make or cause to 7 be made to the County Assessor or Deputy Assessor, a true, full and 8 faithful statement, under oath, of the entire gross proceeds in one 9 item, and the entire amount of profits in another item, and the 10 entire sums charged or received, or due or payable for interest, in 11 another item, of each and every such individual, or company or cor12 poration, respectively, in this State or out of this State, doing busi13 ness in this State, or in any manner receiving or entitled to receive 14 in this State any such proceeds or profit, or interest on loans, or on 15 money, or on credits, or on debts, within the year next preceding 16 the last day of December in each and every year, and commencing 17 with the last day of December of the present year, eighteen hundred 18 and sixty-eight.

Sec. 111. If any said person, or company or corporotion, or the 2 agents or officers aforesaid of any person, or company or corpora3 tion, after request made of such person, or at the office or place of 4 business of such person, or company or corporation, shall neglect or 5 refuse to give said statement as aforesaid, to any Assessor or Deputy 6 Assessor, on being thereto requested as aforesaid, it is made the 6

7 duty of the Assessor, and he is hereby commanded and required, 8 to regard each and every such refusal as aforesaid as evidenco of an 9 attempt to commit fraud and inequalities in assessments, and he 10 shall assess each and every such person, company and corporation 11 so offending, or so refusing to make such statement, in any sum he 12 may deem proper, not less than three times more than he shall bave 13 any reason to believe was the amount of said receipts; and the 14 equality, uniformity and legality of every such assessment shall 15 not be questioned, unless intermediate steps be taken by such person, 16

or company or corporation, or some party or parties in interest, to 17 correct the same, as by this Act authorized and provided in cases of 18 increase of sums given in sworn statements of personal assets or 19 personal property, as aforesaid.



Sec. 112. Turnpikes and toll-roads, and the wires, posts and 2 superstructures of telegraphs, and all canals, and all ditches, flumes, 3 pipes or other superstructures for conveying water, shall be assessed 4 at a fixed rate per mile through the county or counties through 5 which they pass, respectively; but no greater rate per mile sball 6 be taxed in one county or place than in all others; and where the 7 Assessors in the differeột counties interested cannot agree, they shall 8 average their difference by adding to the lowest rate one balf the 9 difference between that and the bigbest rate fixed by the Assessors 10 of the different counties; or, if in that manner their differences can11 not, in any instance, be settled, then and in such instance application 12 shall be made to the Governor to settle the difference, and the 13 decision of the Governor and his advisers shall be conclusive and 14 shall afterwards govern in the same matter.

Sec. 113. Toll bridges sball be assessed and the taxes thereon 2 collected at the place where the tolls are collected.

Sec. 114. All the engines and cars and running stock of railroads 2 shall be assessed and taxed in the county where the principal place 3 of business of the road is located; and the track and way shall be 4 assessed according to its length in the counties through which it 5 passes; but no greater rate per mile of track and way shall be 6 charged in any one county or place tban in all others; and where 7 the Assessors in the different counties cannot agree as to the rate, 8 the Governor and his advisers shall fix the rate per mile to be 9 assessed, which shall afterwards govern until changed by the same 10 authority, or by other provision of law.


Sec. 115. Horses, cattle, sheep, hogs, goats, mules, jacks and jen2 nets are each and all included in the term live stock.

SEC. 116. Live stock is divided into two classes, namely: domes2 tic and quasi-domestic. Domestic includes all kinds of said animals 3 commonly called tame, or American or blood stock. Quasi-domestic 4 includes all kinds of said animals commonly called wild or Spanish 5 stock.

Sec. 117. All live stock shall be assessed in the county where it 2 belongs, and not elsewhere, except as a penalty for attempts to 3 avoid assessments.

Sec. 118. Domestic live stock shall be deemed to belong to the 2 county where its owners reside and usually keep the same, or in the 3 county where it is found to have remained for two months or more, 4 on or at any time after the first day of January in each year.

Sec. 119. Quasi-domestic live stock shall be deemed to belong to 2 the county wherein the same are usually kept and usually found in 3 the rodeos.

Sec. 120. All live stock shall be assessed by the head.

Sec. 121. All quasi-domestic live stock shall be assessed at one 2 common rate per head, under appropriate and usual classifications.

Sec. 122. Domestic live stock shall be assessed at one common 2 rate per head. as far as the same will admit of reasonably equal 3 general classifications; but blood horses, cows, bulls, rams and 4 stallions, and all kinds of blood live stock of exceptional values, and 5 wbich cannot with reasonable equality be classified, sball be assessed 6 separately and according to the respective value of each head 7 thereof.

SEC. 123. All live stock shall be assessed the same as other per2 sonal property, either at the full rate for which it would be good 3 security for the loan of money or at the actual market value thereof

at the place where it is assessed, and deducting one third for risks, 5 fluctuations and uncertainties in value.

Sec. 124. All live stock shall be assessed as soon as practicable 2 after the first day of January in each year; but assessments thereof 3 may be made during the time allowed for assessments of other 4 property

Sec. 125. Assessors of counties wherein rodeos are held shall 2 attend at least once a year, by themselves or deputies, the general 3 rodeos held therein, respectively, and shall see to it that live stock, 4 like all other property, be assessed equally and uniformly in propor5 tion to the amount and value thereof in their counties, respectively; 6 and any Assessor who shall intentionally and wilfully omit this duty 7 shall be liable to removal for malfeasance in office.

Sec. 126. As soon as any live stock is assessed in the county 2 where it belongs, the Assessors shall immediately notify the holders 3 or owners thereof that the same is assessed, and the amount of the 4 assessment, and the amount of all taxes due thereon.

Sec. 127. As soon as live stock is assessed in the county where it 2 belongs, the taxes thereon become instantly due and payable, and a

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