Newspaper of The Washington Standard, February 15, 1862, Page 1

Newspaper of The Washington Standard dated February 15, 1862 Page 1
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Ilasltiigfii SB Jftaiiari VOL 11. 11l I tSIIHTII ST|\I til JMI MILLER niBPIV, Editor :m«l Proprietor. • •• rah*rrl|HlM Bate*: I'fr Annum - J 1 •• >i» - I '>•> /.vr.i/f/jw. r /.v .4 n r.i xcr. - ■ • • • • Air«rll«lM Mates: On* SqiWff. on* illllMl 00 K.i ti mHiliotisl in-ertion - 100 |l:i-inr<* C.trili. |xr quarter 5 00 IA liberal deduction will be made in favor «.f those mil.i advertUe fuur square*, or upward*. liv the v ear. £-yT Notice* of birtlu, marriages ami deaths in serted tree. fyJT Blanks, Rill Head*. Cards, Bills of Fare, t'irrulars, ('.ualotfiics, Pamphlets, £e., executed at reasonable rates. tfeir All communications, whether on business or for publication should be addressed to the cdi itur of the WASHINGTON STAND uti>. OFFICE—In Barnes's building, corner of Main and First streets, near the steamboat landing. LAWS OF THE UNITED STATES. Patted at the the First Session of the Thirty-Seventh Congress. [BY AUTHORITY.] CHAP. XLYI.—An Act to prohibit the sale of Spirituous Liquors and Intoxicating Drinks in tlio District of Columbia, in certain Cases. Be it enacted by the Senate and House of liepresentatives of the United States of America in Congress assembled, That it shall not be lawful for any person in the District of Columbia to sell, give, or adminis ter to any soldier or volunteer in the service of the I'nited States, or any person wearing the uniform of such soldier or volunteer, any spirituous liquor or intoxicating drink ; and every person offending against the provisions ot tliis act shall be deemed guilty of a misde meanor, and upon conviction thereof, before a magistrate having criminal jurisdiction, shall be punished by n fine r»f twenty-five dollars or imprisonment for thirty days. Approved, August 5, 18Gl. CHAP. XLV.—An net to provide increased Revenue from Imports, to pav Interest 011 the Public Debt, and for other Purposes. He it enacted hi/ the Senate and House of llepresentatires of the I nited States of Amer icti in Congress Assemh/ed , I hat, from and after the date of the passage of this act, in lieu of tins duties heretofore imposed by law 011 the articles hereinafter mentioned, and 011 such as may now be exempt from duty, there shall be levied, collected, and paid, on the goods, wares, and merchandize herein enu merated and provided for, imported from for eign countries, the following duties and rates of duty, that is to say : First, On raw sugar, commonly called muscovado or brown sugar, and on sugars not advanced above the num ber twelve, Dutch standard, by claying, boil ing, clarifying, or other process, and on sirup of sugar or of sugar-cane anil concentrated molasses, or concentrated melado, two ccuts per pound; and 011 white and clayed sugar, when advanced beyond the raw state, nbove number twelve, Dutch standard, by clarifying or other process, and not yet refined, two and a half cents iter pound; on refined, sugars, whether loaf, lump, crushed, or pulverized, four cents ner pound; on sugars after being re tilled, when they are tinctured, colored, or in any way adulterated, and on sngar-candv, six cents per pound ; on molasses, five centa per gallon: Proridrd, That ail sirups of su j;ar or of sugar cane, concentrated molasses or niclado, entered under the name of molasses, or any other name than sirup of sugar-cane, concentrated moUsse*. or concentrated mela do, shall be liable to forfeiture to the I'nite<j State*. On all teas, fifteen rents per pound; on almonds, FW cents JUT ; shelled al monds. six cents per pound ; on brimstone erode, three dollar? per ton; on brimstone, it mils, six dollars per ton; «n r>flee. of kinds, four nut* per pouud : on rocna. thru rents per |»oitnd ; on nirna leaves and shells, two cents per pound ; on cocoa. pre pmil or mannfactuivd. eight cents per pouud <a chicory root, one rent |«-r pnana : and 01 chicory pmand. two cent* j*-r j«»nnd; M •-bomlalr. six reuts nrr pound ; f«n r.i*»ia ti-o cents per : ra«fia Wis. tifteei rents |»T pmnd ; ■« rinnatnon. twenty rent per pou.el ; «»n rWivrs, rents J«er poqml no rayinnr pepper. six rents |«er p-uisi ; <.s firniv eijjht rents ptotkl ; '<n enrT«i*«. five r,-iit» per pound ns J'H- 'hi*"' rmt» [»•; j« >nud; on rn-au Tartar, six reals per |««IIK| ; ON tartaric r-id tartar mrt'ir. and n*-b»-lL *aW. ten ont» pi pound ; a dales, two rents per |«<und ; or i«y. fire reals per pound; mi -«»r thr»>e rrati per pound; on jrinyer. ground fire c :its per pound ; «u liiiuorire parte an. juire. fire rrwts NR PNUNL ; li.jtiorire P»K r.nt per pounn; na mace and imtu>e~* rwent \-fire cents per pound ; nuts of a! kinds no* otherwise provided for. two re:i!i per pKuad ; ad p>pper. six rents per pand •* pimento, six cents per p- und; on plums five rents per pound : ««n prunes, fire out t«T |»<uad; MU raisin*, fire cents per pound ■4i unmanufactured Russia hemp, forty dol -.r- p.l t.xi; on Vanilla mild otln*T b«*in|« "«f '.ulU. t* -ntvfivr ii .'.Urn fwr l«w ; on k-.-id. 1 pig-, or 1-ir*. «•»*> itollv fifty c«-nti» p»"r oih iiuudr>"l pr.-itwl* : in I'h'i'li'. two «I<iHars awl v-fiv«» rent.* j*T one hnmlrrd pomade ; '»a whitr U-*rl. dnr or ground in oil, and red Vv!, t-ro *n J . p#r OLYMPIA, WASHINGTON TERRITORY, FEBRUARY 15, 1862. nor liutMlr.il |«*UIMU ;<« salt. in NK eight n RMT* |"-T >if hundred |i>«mii>, ami in l.uik t»<-|vr r.-nt» JUT one hundred |»>und» ; <>n Kula m4i. nae-hiit c-nt per |>«>und ; on bi rvl'KUli' <«f h>U. ottr rent per pKUxI; <>n sal »<l>. <«i'-lialf (rut |»-r |M>UIKI; on caustic Hula, one cent JMT p>>una; on chloride of lime, thirty cent* j*-r one hundred pounds ; on Kaltprhf, mule. one rent per pound; re fined. or|NUlially refined, two rent* per pound ; spirit* of tur)«iitine, ten renin per gallon; on oil of rloves, seventy renin |>er }xtund; on lirandy, one dollar and twenty-five out* JMT gallon: on spirits distilled, from grain or oilier materials, fifty rents jn-r gallon; on gum ropnl. and oilier gums or resinous sub stances used for the same or similar puqioscs as gum ropnl. tell rents per pound. SKI'. tJ. A i>il he it further enacted , That, from and alter the day and year aforesaid, there shall bo levied, collected, and paid, on the importation of the articles hereinafter mentioned, the following duties, that is to say: On arrow-root, twenty per centum ad valorem; on ginger, preserved or pickled, thirty per eentutn nd valorem; on limes, lemons, or anges, bananas, and plantains, twenty per centum ad valorem; on Peruvian bark, fif teen per centum ad valoruin; on quinine, thirty per rentum nd valorem; on rags of whatever material, ten per centum ad valor em ; on gunpowder, thirty per centum ad valorem; on feathers and downs, thirty per centum ad valorem; on hides, ten per cent um ad valorem; on sole and benu leather, thirty per centum ad valorem; on I[n]din rubber, raw, or unmanufactured, ten per cent um ad valorem; on I[n|dia-rul>l»cr shoes and boots, thirty per centum ad valorem ; on ivo ry, unmanufactured, and on vegetable ivory, ten per centum ad valorem; on wines of all kinds, fifty per centum ad valorem ; on silk in the gum, not more advanced in the manu facture than single tram and thrown or organ zine, twenty-five per centum ad valorem; 011 all silks valued over one dollar per square yard, forty per centum ad valorem ; on all silk velvets or velvets of which silk is the component material of chief value, valued at three dollars per square yard, or under, thirty per centum ad valorem; valued at over three dollars per square yard, forty per cent um ad valorem ; on floss silks, thirty per centum nd valorem; 011 silk ribbons, galloons, braids, fringes, laces, tassels, buttons, button cloths, trimmings, and on silk twist, twist composed of mohair and silk, sewing silk in gum or purified, and all other manufactures of silk, or of which silk shall bo the compo nent material of chief value, not otherwise provided for, forty per centum ad valorem. Hue. 3. And !><■ it further enacted, That all articles, goods, wares, and merchandise, imported from beyond the Cape of Good Hope iu foreign vessels, not entitled by recip rocal treaties to be exempt from discrimina ting duties, tonnage, and other charges, and all other articles, goods, wares, and merchand ise not imported direct from the place of their growth or production, or in foreign vessels, entitled by reciprocal treaties to be exempt from discriminating duties, tonnage, and oth er charges, shall be subject to pay, in addi tion to the duties imposed by this act, ten per centum ad valorem: Provided, That this rule shall not apply to goods, wares, and merchandise imported from beyond the Cape of Good Hope in American vessels. Sec. 4. And be it further enacted, That, from and after the passage of this act, there shall lie allowed, on all articles wholly manu factured of materials imported, on which du ties have been paid when exported, a draw back, equal iu amount to the duty paid on such materials and no more, to lie ascertained under such regulations as shall be prescrilnil bv the Secretary of the Treasury : Provided, That ten per centum on the amount of all drawliacks, so allowed, shall be retained for the use of the United States by the collectors paying such drawbacks. res|»ectively. SBC. a. And he it further enacted, That all £"ods, wares, and merchandise, actually on sh:pls>anl and UKHHI to tlie I'nited State*, and all goods, wares, and merchandise, on deposit iu warehouses or public stores at tin* date of the parage of this act. shall lie »ul»- jrrt to nay such dutn-s as pm\ided by law U-f.»re ami at the time of the of this act: Prnndrd, That all goods depwited in public store or hooded warehouse after this art t eff ft ami i.l >. > operati >u. if de sign. •! for ron-nwipti n in th'- I 'nitxl State*, he «ithdra*n ile-n fp'm. or tin- duties thereon paid in tbr,-" mouths after the same are deposited, ami g««l* deigned fur r\|»»rt ation and in foreign rountrir* imv hp «ithdrawn by the owner at any time l«-f ire the expiration <4 three rears alter the xatne are di-psitnl, torh if »ot with drawn in three year*. to 1* n-ganfc-d as aban doned to the government, and sold under such r. jrnlati'>n* >• the Sccn-tary of tin- Treasury ■uy pnwerihe. and the proceed* paid into the Treamtry: PrmrtdrJ, That merchandise apnw which the owner may have neglected I® par duties within three months from tin* ti*e ..f it* dep>*it may he withdrawn and entered f.w ronstnnptioa iu any time within two years of the time of its deposit npon the paymmt of tin- legal duti'-s. with an addition of twmtj five per centum thereto: Prnndrd, alto. That merchandise npon which duties have l»n paid, if exported to a foreign country, within three yearv. shall hr entitled to return duties, proper evideuce of snch merchandise having been landed abroad to he furnished to the colb«ctor by the importer, one per cent Hi of said duties to be retained by the govern ment. f»Kr. 6. .W it fmrthtr marfrd. TTint the act entitled '• An Act to provide fur the pvrreti! of otfrtinding trf»nnr not**, to *u- tlt-rizr a loan. t« nful»tc juml fix tin- «ltiti.-~ <*l import*. an<l for <»tl»»-r jiariiow." appmved Murn t wo, ii liiiixlnil mill rixty-oiM-. (<•'. ami ike mum- if bi-irliv aUH-uded ;u- t"'- l<i»>—iliat in to k«V, FiM, in aectioa six. ar ticle fin»t, aft« r tin- word* *• in conlini* ami." strike out " liquor*." aud insert " li«|Ueitt> Second. in tin- i-Jitne wction. after tin- won! " n-jinwul." insert " I'mrnirJ. alto, '1 hat 1111 lower rate or amount of duty shall I*' levied, colli-cti-d. ami paid ou brandy. spirit* ami all other *pirituoii* lieverapi*, than that now fixiil hv law lor the description of first proof, luit shall In- increased in proportion for any greater strength than the strength of first proof Third, in section seven, tlau*e tilth, tlir words " 011 screw*. w ashed or plated, and all other screws, of iron or any other metal," shall be stricken out, and the wonls "on screws, of any other metal than iron," shall he inserted; Fourth, section twelve, article first, after the words "eighteen cents," where they first occur, insert "or less;" Fifth, sec tion thirteen, article second, after the word "manufacturer," insert "except hosiery;" Sixth, in the same section, article third, strike out " wool," wherever it occurs, and insert in each place " worsted ;" Seventh, in section fourteen, article first, after the words " ten per centum," insert "ad valorem;" Eighth, in section fifteen, before the word "yarns" in sert " hemp;" in the same section, nfter the word "sheetings," insert "of flax or hemp;" and strikeout "jutegoods,"and in lieu there of insert "jute yarns;" Ninth, in section twenty -two, strike out the words " unwrought clay, three dollars per ton ;" Tenth, iu section nineteen, strike out " compositions of glass or faste, not set, intended for use by jewellers ;" eleventh, in section twenty-two, strike out " compositions of glass or paste, when set;" Twelfth, in section twenty-three, article sheathing metal, strikeout "yard" and insert •» foot." SEC. 7. And he it further enacted, That That all acts and parts of nets repugnant to the provisions of this act be, and tho same are hereby, repealed; Provided, That the existing laws shall extend to, and In* in foree for, the collection of the duties imposed by this act, for the prosecution and punishment of all offenses, and for the recovery, collection distribution, and remission of all lines, penal ties, and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, provis ion, clause, matter, and thing to that effect in the existing laws contained, had been insert ed in and re-enacted by this act. SKC. 8. And. he it further enacted, That a direct tax of twenty millions of dollars be and is hereby annually laid upon the Unite! States, and the same shall be apportioned to tho States, respectively, in manner following: To the State of Maine, four hundred and twenty thousand eight hundred and twenty six dollars. To the State of New Hampshire, two hun dred mid eighteen thousand four hundred and six and two-third dollars. To the State of Vermont, two hundred and eleven thousand and sixty-eight dollars. To the State of Massachusetts, l ight hun dred and twenty-four thousand five hundred and eighty-one and one-third dollars. To the State of Rhode Island, one hundred and sixteen thousand nine hundred and sixty three aud two-third dollars. To the State of Connecticut, three hundred and eight thousaud two hundred and fourteen dollars. To the State of New York, two million six hundred aud three thousand nine hundred and eighteen and two-third dollars. To the State of New Jersey, four hundred and fifty thousand one hundred aud thirty four dollars. To the State of Pennsylvania, one million nine hundred aud fortv-six thousand seven hundred nineteen and or.e-third dollars. To the State of Delaware, seventy-four thousand six hundred and eighty-eight and one-third dollars. To the State of Maryland, four hundred and thirty-six thousand eight hundred and twentv-tbree and one-third dollars. To tbe State of Virginia, nine hundred mid thirty-seven thousand five hundred cud fifty and two-third dollars. To tbe Stale of North t 'anJina. five hun dred ami seventy-six thousand one hundred ami ninety four ami two-third dollars. To the Slate of South Carolin.-*, thnv hun dred ami sixty three thousand five hundred and seventy and two-thinl dollars. To the State of fieorgia. five hundred and eighty-four thousand three hundred aud sixty - r< ven and one-thin! dollars. To tlie Slate of Alabama, five hrnidred and twenty-nine thousand three hundred ami thir teen and one-thinl dollars. To the Stale of Mimirtqppi. four hundred and thirteen thousand eighty -four ami two third dollars. To the State nf liouisiana. three hundred and eighty-five thousand eight hutsdn-d and eighty-six and two-third dollars. To the Slate of t thio, one million five hun dred and sixty-seven thousand eighty-nine one-third dollars. To the State of Kentucky, seven hundred and thirteen thousand six hundred and niue tv-fiveand one-third didlara. To the State of Teuneraee. six hundred and sixty-nine thousand four hundred ami niucty eight dollars. To the State of Indiana. nine hundred and fonr ihoDMntl ripfit hundred ami Kvmtv fivp and onr-tbinl dollar*. To the Srate of Illinoi*. one million one hundred and fortr-aix thounand five hundred and fifty-one and one-third dollar*. To tne Ptaie of Miwouri, wren hundred .inJ *Xty-0K- thousand one huudnd and

I w eotJ-M-vru and one-third dollar*. T® the Stat.' of Kansas. n-Vi-uty one thuu -..itd seven hundrtd and futly-thiW and one third dollar*. To the Slate of Arkansas, two handred and *i\<y-one thousand eight huudied and eighty fix dollars. To the Stall- of Michigan, five hundred and one thousand seven hundred and sixty-three and oue-thiril 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 oue humlcrd and six and two-third dollars. To the State of lowa, four hundred and fifty-two thousnnd and eighty-eight 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 huudied and thirty eight mid 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 thou sand one hundred and forty uiul two-third dollar*. To the Territory of New Mexico, sixty-two thousand six hundred nud forty-eight dollars. To the Territory of Utah, twenty-six thou sand nine hundred and eighty-two dollars. To the Territory of Washington, seven thousand seven hundred and iifty-fivu aud 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 ninety-two and two-third dollars. To the Territory of Colorado, twenty-two thousand nine hundred and five and one third dollars. To the Territory of Dekota, three thousand two hundred fortv-ono and one-third dollars. To the District of Columbia, forty nine thousand four hundred nud thirty seven and one-third dollars. SKC. 9. And he it further enacted, That tor the purpose of assessing the above tax and collecting the same, the President of tbe United States be, and he is hereby author ized, to divide, respectively, the States and Tejritories of the United States and tbe Dis trict of Columbia into convenient collection districts, and to nominate and, by the advice and consent of the Senate, to appoint an asses sor am! a collector for each such district, who shall be freeholders and resident within the same: Provided, That any of said States or Territories, as well as the District of Colum bia, may, if the President shall deem it pro per, he erected into one district: And, provi ded further, That the appointment of said as sessors and collectors, or ony of them, shall not be made until on or after thesecond Tues day in February, one thousand eight hundred and sixtv-two. Skc. 10. And he it further enacted. That before any such collector shall enter upon the duties of his office he shall execute n bond for such amount as shall be prescribed by the Secretary of tho 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 compli ance with the order or regulations of the Sec retary of the Treasury, all public moneys which come into his hands or possession; which liond shall be filed with the first Comp troller of the Treasury, to be by him directed to be put in suit upon any breach of the con dition thereof. And such collectors shall, from time to time, renew, strengthen, and in crease their official lionds, as the Secretary of the Treasury may direct. SKC. 11. And tte it further enacted. That each of the assessors shall divide bis district iuto a Convenient iiuiulter of assessment dis- I riots, within each of which he *h«U ap|mint one respectable freeholder to be nnoiMant as s. ssor: ami each assessor and assistant asses sor so ni»|"«int«l. ami acccp'iujj lb* l appoint ment. ehall. brf *** h<* enters on the duties of ap|Biiiitnwnt. take and i.uUfribf, before «amr competent magistrate, or some collector. to be appointed by thb act. (who i* hereby cmpow t ra'd t« administer tin* saute.) tin* following oaili <«r afiiruuli"n. to wit: "I, A. B, do >vi4r. or .illirai. (w tin- rw may In*,) that I • ill. t«i th.- Ik«t «»f uir knowledge. skill and judgment. diligently and laithfol!y iiifßtf the office ai»d duties of AMU "•* f«w (naming tbr -iih-tit district.) witbowt favor or par tiality. and that 1 will do ««qual right andjaa tirriarvrn' w in which I shall act Mwir." And a certificate «>f «fli oath or affimi.it HHI shall br Wimvd to tkf collector of the I list net for which sach •*** or as sistant shall be appointed. And «• cry as.-*-««or or assistant awesaor acting intbe said office »ithotit having taken the said oath or affirmation "hall forfeit and par one bun dled dollar*, one luotetr thereof to th* we of the I'nited Stati*. and the o»her wietv therr of to liiin who shall first sue for the tame; to be nwri-nil. with rmtt of writ, in any court having couijietcnt jurisdiction. Sm . I jf. Ami ir it JmrtJtrr rmmrtrJ. That the Secretary of the Trv«sury shall estaldish regulations suitable and necessary for carry ing this art into e®*t; which regulations shall be binding on each asuwor and hit **- sistant* in the performance of the duties en joined by or under thia act, and shall also frame instructions fur the said assessors and their nssistnnts; pursuant to which instrnc tiona tlii' Suid uwcwMira ahulli on the first day I of Maxell next, direct and 111* aersral assistant atmrni in the district to inquire after and (•«Mraii| all land*, lot* of ground, with their improvements, buildings, ana dwel ling-houM**, made liable to taxation under this art by wftww aa well aa to any lists of SMiewtment or collection taken under the laws of the respective States, as to any other rec ords or dnrntnenta, and by all other lawful ways and means, and to value and enumerate the said objects of taxation in the manner pnnrribed by this act, and in conformity with the regulations and instructions above men tioned. BW. 13. And he iifmtker exacted. That (he Raid direct tax laid by this act shall be mwiiimd and laid on the* value of all lands and lots of ground, with their improvements mid dwelling-houses, which several articles subject to taxatiou 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 six ty-two : Provided, hou-crer, That all proper ty, of whatever kind, coming witliin any of tliu foregoing descriptions, and belonging to the United States or any State, or permanent- Iv 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 the sum of five hundred dollars, shall be exempted from the aforesaid enumeration and valuation, and from tho di rect tax aforesaid : And provided further, That in making such assessment due regard shall be had to any violation that may have been made under the authority of the State or Territory at any period nearest to said first day of April. SKC. 14. And he it further enacted, That the respective assistant assessors shall, imme diately after being required as aforesaid by the assessors, proceed through every part of their respective districts, and bhall require all persons owning, possessing, or having tho 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 afore said, to deliver written lists of tho same; which lists shall bo made in such manner as may be directed by the assessor, and, as far as practicable, conformably to those which ma}' be required for the same purpose under the authority of tho respective States. Sue. 15. And he it further enacted. That if any person owning, possessing, or having the care or management of property liable to a direct tax, as aforesaid, shall not be pre pared 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 dis tinctly read and consented to, shall be re ceivell as the list of such person. SEC. 16. And he it further enacted. That if any such person shali 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 valua tion or enumeration hereby intended to bo made, Buch person, so offending, and being thereof convicted before any conrt having competent jurisdiction, shall be fined in a sum not exceeding five hundred dollars, at tho dis cretion of the court, and shall pay all costs and charges of prosecution; and the valuotion and enumeration required by this act shall, in all such cases, be made, as aforesaid, upon lists, according to tho form above described, to lie made out by the assessors and assistant asscssois, respectively; which lists tho said assessors are nereby authorized and required to make according to the best information they con-obtain, and for the purpose of mak ing" which they are hereby authorized to en ter into and upon all and singular the prem ises, respectively; ami from the valuation and enumeration so made there shall be no appeal. Sac. 17. And he itfurther enacted. That in case any person shall be absent from his place of residence at the time an assessor shall call to receive the list of such person, it shall be tbe duty of surh asssessor or assistant as- Msnr to leave at the bouse or {dace of resi dence of such person, with some person of snitatile age and discretion, a written note or memorandum requiring him to present to such awsrssor the list or lisis rvqnin-d by this act within ten days from tbe date of such note or memorandum. Sac. 18. And he it further marted, That if anv person, on heing notified or required as aforenud. shall refuse or neglect to give such list or lists as aforesaid within the time re quired by this act. it thai! I>e the duty of the sMeMmr for the aaressmcnt district within which such person shall reside, and be is hereby authorised and required, to outer iuto and upon tho lands, buildings, dwelling houses. and premises, if it be necessary, of Mich persons so refusing or neglecting, and to make, according to the best information which he can obtain, and on hia own view and information, such lists of tho lands and lots of ground, with their improvements, build ings, ami dwelling-houses, owned or possessed, or under the care or management of such per son, as are required by this act; whioh lists so made and subscribed by such assessor shall be taken and reputed aa good and suffi cient lists of the pTSO- s and property for which such person is to be taxed for the pur poses of this act. SKC. 19. And he it further enacted. That whenever there shall b" in any assessment district any property, land*, lots of ground. buildings, or dweflmg-fcowes, or meiit of, nrwrn or prnoas within IM district, ana liablr to be taxed as a fcnraaid and no but of which aba! be tranaattted to the »Minof in the manner provided by this art, it shall be the duty of the asaeasor for such district,and be i« hereby authorised and required, to enter into and upon tbe i*al es tate, if it be necessary, and tab* sacb view thereof, and rnabe lists of tbe same, according to the form prescribed, which lists, being sub scribed by the said assessor, shall be taken and reputed as good and auißcient lists of such property, under and for tbe purposes of this act. SBC. 20. And he it further enacted, That the owners, possessors, or persons having the' care or management of lands, lots of ground, buildings, ana 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 there in distinctly stated,) at the time and in the manner prescribed, to the assessor of the as sessment district wherein such persons reside. And it shall be the duty of the assessors, in all such cases, to transmit such lists, at tho time and in the manner prescribed for the transmission of the lists of the objects of tax ation 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. SBC. 21. And be it further enacted, That tho lists aforesaid shall be taken with refer ence to the day fixed for that purpose by this act, as aforesaid; and tho assistant assessors, respectively, after collecting the Baid lists,, shall proceed to arrange 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 iropos* ing direct taxes; and the second list shall ex hibit, in alphabetical order, the names of all persons residing out of the collection district, owners of property within the district, togeth er with tne valuo and assessment thereof, with tho amount of direct tax payable there on as aforesaid. The forms of the general list shall be devised and prescribed by the assessor, and lists taken according to such form shall be made out by the assistant as scssors and delivered to tho assessor within sixty days after the day fixed bytliis act, as aforesaid, requiring lists from individuals. And if any assistant assessor shall fail per form any iduty assigned by this act within the time prescribed by his precept, warrant, or other legal instructions, not being prevent ed therefrom by sickness or other unavoida ble accidrnt, every such assistant assessor shall be discharged from office, and shall* moreover, forfeit and pay two hundred dol lars, to be recovered for the use of the United States in any conrt having competent juris diction, with costs of suit. Sue. 22. And be it further enacted. That immediately after the valuations and enumer ations 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 writ ten notifications to be publicly np in at least four of the most public place* in each collection district, advertise all nelsons con cerned of the place where the said lists, valu ations, and enumerations may be seen and ex amined ; and that during twenty-five days the publication of the notifioation*, as aforesaid, appeals will be received and determined by him relative to any erroneoua or excessive valuation or enumerations by the sasraaor. And it shall be the duty of the assessor in rarh collection district, during twruty-five davs after the date of publication to be made as aforeaaid, to submit tlw proceedings of the Assistant awiw and the list by thai i rs eeived or taken as aforesnid tc the inspection of anv and all persons who shall apfjfr for purpose; and the said assessors are hereby authorised to receive. beer. red Jstotiun»l b a suzunarv way. according to law and ngfct. U|MU anr and aN appeals which may be ex liibited agaiuat the proceedings of the asM ummmn: JWWu/ W . That k shal he the dntv of said assessor to advartue and st trnd.not leas than two successive days rftfce •aid at ths i"»l hsuss sfewfc county within his collection Hut net, thsts to ircrir* snd dHenuine upsntbe agpeala afare auid: AmdprmiMalm, That the question to he detcnuined by ths ssminr. ou y Edl to Tslustisß tawflsis.'i sT be or be not in a just relation or other valuations in the same comma trkt. And sB appeals to the sssassaaa. ss aforesaid, shall bo mads in writing, specify ths particular cauae, respecting which a decislsn is shall, moreover, state the sr of inequality or anur MUfdand sr. A** the assessor ahaU have newer to n_utm '■» and equalise the waluatlou as ahsD Inst and equitable; hut no valualkm » iacinssnd without • previous nstiss. ■ t| I NO. 14