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3 use of the Assessors and other revenue officers therein, a map of all 4 the lands in the county, representing all the private land claims and 5 all the cities, towns, villages, school districts or other political divis6 ions into which the same is divided, together with the sections 7 thereof in accordance with the land surveys of the United States;
or, if no such map be published, they shall cause one to be projected 9 by the County Surveyor of the county, as nearly accurate as may 10 be without measurement in the field (unless such measurement be 11 expressly ordered by the Board of Supervisors of the county) and 12 on a scale of sufficient magnitude to be of use to the Assessors in 13 delineating thereon, as near as may be, all the assessable real prop14 erty of the county; and the Assessors sball use said map as a guide for 15 the certain and correct performance of their duties, and shall delin16 eate or cause to be delineated on said map all lots, farms, tracts, 17 pieces and parcels of real property in the county claimed by or in 18 the possession of any person, or company or corporation; and all 19 descriptions of real property contained in the assessment roll of the 20 county shall be delineated thereon as accurately as may be; except21 ing, however, that in all cases where an official map can be procured 22 of any city, town or village therein, or where an autbentic private 23 survey and map of any other portion of the county is furnished the 24 Assessors, or can be readily obtained by them, the same shall be 25 adopted by them as their guide and means of description, being first 26 outlined on said county map; and no place sball be left on said 27 county map unassessed, except such as the Assessor knows to be 28 public lands, and not claimed or in possession of any person, or com29 pany or corporation.
Sec. 87. The Assessors shall also keep, in a book for that purpose, 2 to be called the “Personal Roll,” a list of all the taxpayers in the 3 county, with their Post Office addresses thereto added ; and all resi4 dent and non-resident taxpayers of the county shall have their 5 names and addresses written therein by the Assessors, whenever 6 they shall ascertain or be informed thereof, by letter or otherwise. 7 Said personal roll shall follow the assessment roll, duplicate assess8 ment roll and information roll, and be each year returned to the 9 Assessors for changes or additions; and to every person named 10 tberein shall be individually addressed and sent a copy of the circu11 lars and notices required of every Taxcollector receiving a roll to 12 collect or advertising property for sale; and every Taxcollector, or 13 person acting as such, who shall fail or grossly neglect to diligently 14 and faithfully, by actually sending notices, keep all taxpayers 15 thorougbly informed of all their proceedings until they pay their
taxes, shall be deemed and adjudged guilty of malfeasance in office, 17 and may be removed from office on due proof thereof.
ASSESSMENTS OF PERSONAL PROPERTY.
Sec. 88. Personal property shall be assessed and taxed equally 2 and uniformly, according to the total value of all assets and of all 3 proceeds and profits, as hereinafter specified, of each and every 4 person, company and corporation having any personal property 5 within this State. And the assessments thereof shall be first ascer. 6 tained by compelling the holders thereof to give sworn statements 7 of the total value thereof as hereinafter directed, and by the evi. 8 dence of any other persons whom the Assessors, or any of them, 9 may summon or request to testify concerning the same; and all 10 persons are made competent witnesses and demanded and required 11 to testify concerning the same whenever thereto requested by any 12 Assessor; and in case of any refusal, the Judge of any Court shall, on 13 application of any Assessor, issue a subpoena and compel a refusing 14 witness to testify, the same as in any judicial proceeding, and may 15 impose a fine on such witness for so refusing of not less than one 16 dollar nor more than fifty dollars, for each and every such refusal 17 made on a different day.
VESSELS AND BOATS.
SEC. 89. All ships, steamers and vessels of every class, which are 2 by law required to be registered, shall be assessed equally and uni3 formly according to their value, and the taxes thereon shall be paid 4 only in the county, or city and county, where the same are regis5 tored, enrolled or licensed; and all vessels, and their tackle and 6 apparel, sball be liable for and may be sold to enforce the payment 7 of all taxes due thereon, the same as personal property. And any
Assessor who shall wilfully and knowingly assess, and any Taxcol9 lector, or ex officio Taxcollector, wbo sball wilfully and knowingly 10 demand or receive, any tax on any such vessel, or her tackle, or fur11 niture or apparel, except in the county, or city and county, where 12 the same is registered, or enrolled or licensed, shall be guilty of mis13 demeanor, and on conviction thereof shall be punished by a fine not 14 less than five hundred dollars nor over two thousand dollars, or by 15 imprisonment in the County Jail for not less than one month nor 16 over one year, or by both such fine and imprisonment. Assessors 17 shall procure at the Custom-house in their county a list of the ves18 sels to be taxed therein.
Sec. 90. Any owner or owners of any vessel in this State who, 2 whilst residing and owning the same in this State, shall cause or con3 sent to the same being registered, enrolled or licensed in any port 4 out of this State, shall be deemed, held and adjudged to have so 5 registered, or enrolled or licensed the samo for tbe purpose of 6. defrauding the revenues of this State, and the same shall be assessed 7 and taxed in this State regardless of such other enrollment, license 8 or registration out of this State.
Sec. 91. All boats or small craft not required to be registered sball 2 be assessed and taxed in the county where the same belong; and the 3 Assessors shall deem the same to belong in the county wherein they 4 are found, unless he receive legal proof to the contrary, or unless 5 shown a valid receipt for the taxes thereon for the same year from 6 tbe Taxcollector of some other county.
Sec. 92. Every warehouse-keeper or clerk, and every owner, or 2 manager, or superintendent of every and any warehouse or store3 house, or place where goods, wares or merchandise are stored or 4 kept, within this State, who knows or can obtain access to the facts, 5 is commanded and required to well and truly give to the Assessors, or to their Deputy Assessor, when thereunto requested by either of 7 them, a just and full statement, under oath, of all and every tbe 8 packages of goods, wares and merchandise stored in bis warehouse, 9 or under bis 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 12 or belief; and any such person who shall knowingly or wilfully 13 refuse to make such statement to the Assessor or to his deputy,
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 of the Government of this State, passed May fifteenth, eighteen 3 bundred and fifty-four, and all Acts and parts of Acts imposing or 4 requiring any special regulation, tax or charge on consigned goods, 5 5 or making any distinction, for purposes of revenue, between con6 signed goods and any other goods, wares or merchandise, are bereby 7 repealed. And every mercbant or otber individual who shall know8 ingly omit, from any statement required by this Act, any goods, 9 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 taxablo, or under any pretext wbatever, 12 shall be guilty of mischemeanor, and on conviction thereof shall be 13 punished by a fine of not less than fifty dollars por more than two 14 thousand dollars, or by imprisonment in the County Jail for not less 15 than ten days por 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 pot to 4 create new property.
SEC. 95. Bargains concerning property shall not be assessed where it is shown that the property concerning which the bargain 3 is made is itself assessed.
Sec. 96. No conveyance of property shall be assessed where it is 2 shown that the property conveyed is itself assessed; but all assets 3 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, pos3 sessor, 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 bis assets, including the 9 total amount of his wealth, and every species of property within 10 tbis State owned, beld 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: 14 I, —, being first duly sworn, do aver as follows: That I am 15 of lawful age; that I reside in the village of in the County 16 of —-; that my business is that of a ; that the total 17 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 bereinafter 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,
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, 3+ 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 bands 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 dol. 42 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 ip 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
of the County of —- And I do further 53 make oath that all the sums by me hereinbefore 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. 57
A. D. 18
58 59 60
Duly sworn before me this
Sec. 98. If the Assessor shall have good reậson to believe, and 2 sball 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 sball deduct from such 7 values, as from all other valuations, one third, for risks, fluctuations 8 and uncertainties in values ; except as to so much of such statement 9 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 ber 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 5 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, sball, by signing a demand to that effect on the affi4 davit, render the same a confidential communication to tbe As5
And any Assessor or Deputy Assessor who shall thereafter 6 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 13 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 tbat case the 5 Assessor shall not adopt the same as correct in tbose particulars 6 which he sball 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 sball add any amount to any 2 statement, as aforesaid, he shall give immediate notice of such addi. 3 tion to the person making the statement; and if such person sball 4 immediately, or within five days after receiving such notice, serve 5 the Assessor with notice in writing that he will contest such