Page:United States Statutes at Large Volume 1.djvu/709

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FIFTH CONGRESS.

Sess.

II. CR. 70.

1798.

587

with reference to any other assessment district, than that in which the owner or possessor resides, shall be immediately transmitted to the commissioner superintending the district, and from him to the principal a85essor of the district within which such property is situated. Sec. 13. And be it further enacted, That in case any person shall be Note to be absent from his place of residence, at the time an assessor shall call to left, requiring absentees from receive the list of such person, it shall be the duty of such assessor to their residence leave at the house or place of residence of such person, a written note to present their or memorandum, requiring him to present to such assessor the list or liet•• lists required by this act, within ten days from the date of such note or memorandum. Sec. 14. And be it further enacted, That if any person, on being How to pro. req~ired or notifi~d as .af~resaid, .shall ref~se or neg!ect to give such list ceed when perRona refuse or or lists, as aforesaid, withm the time required by thIS act, it shall be the neglect to give duty of the assessors for the assessment district, within which such per- lists. son shall reside, or of some two or more of them, and they, or some two or more of them, are hereby authorized and required, to enter into and upon the lands, dwelling-houses and premises of such person so neglecting or refusing, and to make, according to the best information which they can obtain, and on their own view, such list or lists of the lands, dwelling-houses and slaves of such person, as are required by this act; which lists, so made and subscribed, by such assessors, shall be taken and reputed as good and sufficient lists of the lands, dwellinghOllses and slaves of such person, under and for the purposes of this act: And the person so failing or neglecting, unless in case of sickness, Penalty on or absence from home, for the whole period from the leaving of such such refusal or notification tl) the expiration of the said ten days, shall, moreover, for- neglect. feit and pay the sum of one hundred dollars, to be recovered, with costs of suit, in any court having competent jurisdiction; one moiety to the use of the assessors for the assessment district in which such person shall reside, and the other moiety to the use of the United States. Sec. 15. And be it furtl,er enacted, That whenever there shall be, in How to pro. any assessment district, any dwelling-houses, lands or slaves, not owned ceed where dwelling.houses or possessed by any person or persons within such district, and no list of &c. are not poswhich shall be transmitted to the principal assessor of such district, in lessed by any the manner provided by this act, it shall be the duty of the assessors for person within the assessment Buch district, or some one or more of them, and they, or some one or district, and no InOfe of them, are hereby authorized and required to enter into and Iiat is rendered. upon all such dwelling-houses, lands and lots, and to make lists of the same respectively, after the form prescribed by this act, and also to make lists of all slaves as aforesaid; which lists, being subscribed by the said assessor, or assessors, shall be taken and reputed as good and sufficient lists of such lands, dwelling-houses and slaves, under and for the purposes of this act. After collectSec. 16. And be it furtllcr enacted, That the assessors, after coling list, the lecting the said lists of lands, dwelling-houses and slaves, shall proceed sessors shall asto value and assess the same, in a just proportion, according to this act, value and 8sse.1 and shall arrange and class the said lands, dwelling-houses and slaves, in the lande, &c. three general lists ; the first of which lists shall exhibit, in alphabetical and••arrange and cia them in order, the names of all proprietors and possessors, where known, of lots three list•• and tracts of land in such assessment district, with the quantity and valuation of each lot and tract, and the whole valuation of the lands belonging to, or possessed by anyone person; the second list shall exhibit, in alphabetical order, the names of all proprietors and POSSlt'ssors of dwelling-houses above the value of one hundred dollars, with the description and valuation of each dwelling-house, and the appurtenances, and the quantity of land valued therewith, according to this act; and the tbird list shall exhibit, in alphabetical order, the names of all persons owning, possessing, or having the care of any slaves, with the number