any duty, stamp, or tax, including all persons liable to pay a license or other duty under the provisions of this act, and to make a list of the owners, and to value and enumerate the said objects of taxation respectively, by reference to any lists of assessment or collection taken under the laws of the respective States, to any other records or documents, to the written list, schedule, or return required to be made out and delivered to the assistant assessor, and by all other lawful ways and means, in the manner prescribed by this act, and in conformity with the regulations and instructions before mentioned.

Assistant assess. or to make list for

31. That if any person liable to pay any duty or tax, or own- 60 June, 1864, § 13. ing, possessing, or having the care or management of property, goods, wares, and merchandise, articles or objects liable to pay person disclosing. any duty, tax, or license, shall fail to make and exhibit a list or return required by law, but shall consent to disclose the particulars of any and all the property, goods, wares, and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation liable to pay any license, as aforesaid, then and in that case it shall be the duty of the officer to make such list or return, which, being distinctly read, consented to, and signed and verified by oath or affirmation by the person so owning, possessing, or having the care and management as aforesaid, may be received as the list of such person.

Dist to be read to and consented to

by the person li able to tax. verified by oath or

To be signed and affirmation.

30

June, 1864, § 14. 3 March, 1865, '§ 1. 13 July, 1866, § 9,

Notice to be left for absent persons.

Persons neglecting to make re

32. That in case any person shall be absent from his or her residence or place of business at the time an assistant assessor shall call for the annual list or return, and no annual list or return has been rendered by such person to the assistant assessor as required by law, it shall be the duty of such assistant assessor to leave at such place of residence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest post office, a note or memorandum, addressed to such person, requiring him or her to render to such assistant assessor the list or return required by law within ten days from the date of such note or memorandum, verified by oath or affirmation. And if any person, on being notified or required as aforesaid, shall refuse or neglect to render such list or return within the time re- turn. quired as aforesaid, or if any person without notice, as aforesaid, shall not deliver a monthly or other list or return at the time required by law, or if any person shall deliver or disclose to any assessor or assistant assessor any list, statement, or return which, in the opinion of the assessor, is false or fraudulent, or contains Or making fraudany understatement or undervaluation, it shall be lawful for the assessor to summon such person, his agent, or other person having possession, custody, or care of books of account containing entries relating to the trade or business of such person, or any other person he may deem proper, to appear before such assessor and produce such book, at a time and place therein named, and to give testimony or answer interrogatories under oath or affirmation respecting any objects liable to tax as aforesaid, or the lists, statements, or returns thereof, or any trade, business, or profession liable to any tax as aforesaid. And the assessor may summon, as aforesaid, any person residing or found within the State in which his district is situated. And when the person intended to be summoned does not reside and cannot be found within such State, the assessor may enter any collection district where such person may be found, and there make the examination herein before authorized. And to this end he shall there have and may exercise all the power

ulent return.

sum

May be moned before the

assessor.

or.

Power of assess

mons.

Travel.

duce books.

case of failure to obey summons.

commissioner.

and authority he has or may lawfully exercise in the district for Service of sum- which he is commissioned. The summons authorized by this section shall in all cases be served by an assistant assessor of the district where the person to whom it is directed may be found, by an attested copy delivered to such person in hand or left at his last and usual place of abode, allowing such person at the rate of one day for each twenty-five miles he may be required to travel, computed from the place of service to the place of examination; and the certificate of service signed by such assistant assessor shall be evidence of the facts it states on the hearing of an application for an Summons to pro- attachment; and when the summons requires the production of books, it shall be sufficient if such books are described with reaProceedings in sonable certainty. In case any person so summoned shall neglect or refuse to obey such summons, or to give testimony, or to answer interrogatories as required, it shall be lawful for the assessor to apply to the judge of the district court or to a commissioner of the circuit court of the United States for the district within which the person so summoned resides for an attachment against such person Authority and as for a contempt. It shall be the duty of such judge or commisdaty of judge or sioner to hear such application, and, if satisfactory proof be made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case; and upon such hearing the judge or commissioner shall have power to make such order as he shall deem proper, not inconsistent with the provisions of existing laws for the punishment of contempts, to enforce obedience to the requirements of the summons and punish such person for his default or Assessors may disobedience. It shall be the duty of the assessor or assistant asMay make list sessor of the district within which such person shall have taxable property to enter into and upon the premises, if it be necessary, of such person so refusing or neglecting, or rendering a false or fraudu lent list or return, and to make, according to the best information which he can obtain, including that derived from the evidence elicited by the examination of the assessor, and on his own view and information, such list or return, according to the form prescribed, of the property, goods, wares, and merchandise, and all articles or objects liable to tax, owned or possessed or under the care or management of such person, and assess the tax thereon, including the Penalties to be amount, if any, due for special or income tax; and in case of the return of a false or fraudulent list or valuation, he shall add one hundred per centum to such tax; and in case of a refusal or neglect, except in cases of sickness or absence, to make a list or return, or to verify the same as aforesaid, he shall add fifty per centum to In case of sick- such tax; and in case of neglect occasioned by sickness or absence ness or absence, as aforesaid, the assessor may allow such further time for making and delivering such list or return as he may judge necessary, not Collection of as- exceeding thirty days; and the amount so added to the tax shall, sessed penalties. in all cases, be collected by the collector at the same time and in Return of assess the same manner as the tax; and the list or return so made and subscribed by such assessor or assistant assessor shall be taken and reputed as good and sufficient for all legal purposes.

enter premises.

or return.

assessed.

further time.

or good.

20 June, 1864, § 16. Taxable proper

ty owned by nonresident.

33. That whenever there shall be in any assessment district any property, goods, wares, and merchandise, articles or objects, not owned or possessed by, or under the care or management of, any person within such district, and liable to be taxed as aforesaid, and no list of which shall have been transmitted to the assistant assessor in the manner provided by this act, it shall be the duty of the assistant

assessor for such district to enter into and upon the premises where such property is situated, and take such view thereof as may be necessary, and to 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, goods, wares, and merchandise, articles or objects, as aforesaid, for all legal purposes.

taxable property

in the district

List to be transmitted to other dis

tion.

34. That any owner or person having the care or management of 30 June, 1864. § 17. property, goods, wares, and merchandise, articles or objects, not Person having lying or being within the assessment district in which he resides, shall in another district be permitted to make out and deliver the lists thereof required by may make return this act (provided the assessment district in which the said objects where he resides. of duty or taxation are situated is therein distinctly stated) at the time and in the manner prescribed to the assistant assessor of the assessment district wherein such person resides. And it shall be the duty of the assistant assessor who receives any such list to trans- triet for examinamit the same to the assistant assessor where such objects of taxation are situated, who shall examine such lists; and if he approves the same, he shall return it to the assistant assessor from whom he received it, with his approval thereof; and if he fails to approve the same, he shall make such alterations therein and additions thereto as he may deem to be just and proper, and shall then return the said list to the assistant assessor from whom it was received, who shall proceed, in making the assessment of the tax upon the list by him so received, in all respects as if the said list had been made out by himself.

30 June, 1864, § 18. Annual, month

special

Two general lists to be made. Alphabetical list

And of non-residents.

35. That the lists aforesaid shall, where not otherwise specially provided for, be taken with reference to the day fixed for that pur- lyu pose by this act as aforesaid; and where duties accrue at other and lists. different times, the list shall be taken with reference to the time when said duties become due, and shall be denominated annual, monthly, and special lists. And the assistant assessors, respectively, after collecting the said lists, shall proceed to arrange the same, and to make two general lists, the first of which shall exhibit, in alpha- of residents. betical order, the names of all persons, firms, companies, or corporations liable to pay any duty, tax, or license under this act, residing within the assessment district, together with the value and assessment or enumeration, as the case may require, of the objects liable to duty or taxation within such districts for which each such person is liable, or for which any firm, company, or corporation is liable, with the amount of duty or tax payable thereon; and the second list shall exhibit, in alphabetical order, the names of all persons residing out of the collection district who own property within the district, together with the value and assessment or enumeration thereof, as the case may be, with the amount of duty or tax payable thereon as aforesaid. The forms of the said general list shall be devised and prescribed by the assessor, under the direction of the Commissioner of Internal Revenue, and lists taken according to such forms shall be made out by the assistant assessors and delivered to the assessor within thirty days after the day fixed by this act as aforesaid, requiring lists from individuals; or where duties, licenses, or taxes accrue at other and different times, the lists shall be delivered from time to time as they become due. 36. That it shall be the duty of all persons required to make returns or lists of income and articles or objects charged with an internal tax, to declare in such returns or lists whether the several rates and amounts therein contained are stated according to their values

Form to be prescribed by Com

missioner.

Lists to be returned by assist

ant within thirty

days.

Other lists to be

deliver'd from time

to time.

10 March, 1866.
13 July, 1866, § 9,
(bis.)

Returns must show whether

made in legal tender currency or coined money.

fusal or neglect.

in legal tender currency or according to their values in coined Penalty for re- money; and in case of neglect or refusal so to declare to the satis faction of the assistant assessor receiving such returns or lists, such assistant assessor is hereby required to make returns or lists for such persons so neglecting or refusing, as in cases of persons neglecting or refusing to make the returns or lists required by the acts aforesaid, and to assess the tax thereon, and to add thereto the amount of penalties imposed by law in cases of such neglect Returns stated or refusal. And whenever the rates and amounts contained in the duced to legal ten- returns or lists as aforesaid shall be stated in coined money, it shall be the duty of each assessor receiving the same to reduce such rates and amounts to their equivalent in legal tender currency, according to the value of such coined money in said currency for the time covered by such returns. And the lists required by Eists returned to law to be furnished to collectors by assessors shall in all cases conlegal tender eur- tain the several amounts of taxes assessed, estimated, or valued in legal tender currency only.

in coin to be ro

der currency

collectors to be in

rency

30 June, 1864, § 19.

13 July. 1866, § 9.

ments to be advertise.l.

appeals.

spection of any & all persons.

37. That the assessor for each collection district shall give notice by advertisement in one newspaper published in each county within Annual assess said district, and if there be none published in the district, then in a newspaper published in the collection district adjoining thereto, and shall post notices in at least four public places within each assessment district, and shall mail a copy of such notice to each postmaster in his district, to be posted in his office, stating the time and place within said collection district when and where appeals will be received and determined relative to any erroneous or exces sive valuations, assessments, or enumerations by the assessor or assistant assessor returned in the annual list, and such notice shall be advertised and posted by the assessor and mailed as aforesaid at least ten days before the time appointed for hearing said appeals. Assessor to hold And it shall be the duty of the assessor for each collection district, Lists to be sub- at the time fixed for hearing such appeals as aforesaid, to submit mitted to the in- the proceedings of the assessor and assistant assessor, and the an nual lists taken and returned as aforesaid, to the inspection of any and all persons who may apply for that purpose. And such assessor is hereby authorized at any time to hear and determine in a summary way, according to law and right, upon any and all ap peals which may be exhibited against the proceedings of the said assessor or assistant assessors, and the office or principal place of business of the said assessor shall be open during the business hours of each day for the hearing of appeals by parties who shall appear voluntarily before him: Provided, That no appeal shall be allowed to any party after he shall have been duly assessed, and the annual list containing the assessment has been transmitted to the collector of the district. And all appeals to the assessor as aforesaid shall be made in writing, and shall specify the particular cause, matter, or thing respecting which a decision is requested, and shall, moreover, state the ground or principle of error comexamine and cor- plained of. And the assessor shall have power to re-examine and rect assessments. determine upon the assessments and valuations, and rectify the Assessment not same as shall appear just and equitable; but such valuation, aswithout five days' sessment, or enumeration shall not 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 in writing and left at the dwelling-house, office, or place of business

Appeals to be made in writing.

Assessor to re

to be increased

notice.

Witnesses may

of the party by such assessor, assistant assessor, or other person, or sent by mail to the nearest or usual post office address of said party: Provided further, That on the hearing of appeals it shall be lawful for the assessor to require by summons the attendance be summoned. of witnesses and the production of books of account in the same manner and under the same penalties as are provided in cases of

refusal or neglect to furnish lists or returns. The costs for the at- Fees of witnesses. tendance and mileage of said witnesses shall be taxed by the assessor and paid by the delinquent parties, or by the disbursing agent for the district, on certificate of the assessor, at the rates allowed to witnesses in the district courts of the United States.

30 June, 1864, § 20. 13 July, 1866, 8. Assessors

to

List of property

To be transmitted to assessor of'

distriot where person liable resides business.

or has his place of

38. That the assessor of each collection district shall, immediately after the expiration of the time for hearing appeals concerning taxes returned in the annual list, and from time to time, as make lists. taxes become liable to be assessed, make out lists containing the sums payable according to law upon every subject of taxation for each collection district; which list shall contain the name of each Contents of lists. person residing within the said district, or owning or having the care or superintendence of property lying within the said district, or engaged in any business or pursuit which is liable to any tax, when such person or persons are known, together with the sums payable by each; and where there is any property within any owned by noncollection district liable to tax, not owned or occupied by or under residents. the superintendence of any person resident therein, there shall be a separate list of such property, specifying the sum payable, and the names of the respective proprietors when known. And the assessor making out any such separate list shall transmit to the assessor of the district where the persons liable to pay such tax reside, or shall have their principal place of business, copies of the list of property held by persons so liable to pay such tax, to the end that the taxes assessed under the provisions of this act may be paid within the collection district where the persons liable to pay the same reside, or may have their principal place of business. And in all other cases the said assessor shall furnish to the collectors of the several collection districts, respectively, within ten days after the time of hearing appeals concerning taxes returned in the annual list, and from time to time thereafter as required, a certified copy of such list or lists for their proper collection districts. And in case it shall be ascertained that the annual list, or. any other list, which may have been, or which perfect or incom. shall hereafter be, delivered to any collector, is imperfect or incomplete in consequence of the omission of the names of any persons or parties liable to tax, or in consequence of any omission, or understatement, or undervaluation, or false or fraudulent statement contained in any return or returns made by any persons or parties liable to tax, the said assessor may, from time to time, or at any time within fifteen months from the time of the passage of in fifteen months. this act or from the time of the delivery of the list to the collector as aforesaid, enter on any monthly or special list the names of such persons or parties so omitted, together with the amount of tax for which they may have been or shall become liable, and also the names of the persons or parties in respect to whose returns, as aforesaid, there has been or shall be any omission, under valuation, understatement, or false or fraudulent statement, together with the amounts for which such persons or parties may be liable, over and

2

Annual lists to

te sent to collec days after hearing

tor within ten

appeals.

When list is im

plete.

'Reassessment

may be made with