tlNITED STATES V, PACIFIC BAILROAD, 101 �taîned, the citizen who purchases real estate is absolutely without protection against possible liens for taxes of this char- acter, �Anotlier ground of demurrer is as foUows: "Because it appears that no assessment return or list was ever made of said taxes, and so there ean be no lien therefor." �The question wliether an assessment by the assessor or other officer, authorized by law to make it, is a necessary step in the creation of a lien for taxes under the internai revenue laws, is, so far as I know, undecided. The laws provided for assessors, whose duties were very particularly prescribed. They were clothed with power to summon any person failing to deliver a list or return of taxes within the time required, or making a false retum, as well as any other person, whether residing within or without the state, for the purpose of requir- ing testimony under oath respecting any objects liable to tax, and disobedience to such summons was made punishable as a contempt of court ; and, in case any person or corporation failed to make a proper and true return, the asfsessor was required, from the best information he could obtain from an examination of witnesses, and on his own view and informa- tion, to himself make a list or return of ail such person's taxes, including special and income taxes. The assessor was au- thorized to hear and determine appeals concerning taxes returned in the annual list, and after disposing of these he was to make ont lists containing the sums, payable accord- ing to law, upon every subjeot of taxation for each collection district, which list was to contain the name of each person residing in said district liable to tax, and to furnish to the coUectors of the several collection districts, respectively, copies of such lists. The coUector was required to receipt for said lists, and thereupon to give public notice that the taxes therein specified had become due and payable, and to fix a time and place within the county at which he or his deputy was to attend andreceive the same. Thenfollows the provision alreadyquoted providing that if any person, bank, association, company, or corporation, liable to pay any tax, should neglect or refuse to pay the same after demand the amount should be a lien, ��� �
