THIRTY-SEVENTH OONGRESS. Sess. I. Ch. 45. 1861. 297 minister the same,) the following oath or aiiirmation, to wit: “I, A. B., Oath, do swear, or afiirm, (as the ease may be,) that I will, to the best of my knowledge, skill, and judgment, diligently and faithfully execute the office and duties of assessor for, (naming the assessment district,) without favor or partiality, and that I will do equal right and justice in every case in which I shall act as assessor."And a certificate of such oath or aiiirma- Certilicato. tion shall be delivered to the collector of the district for which such assessor or assistant assessor shall be appointed. And every assessor or assistant assessor acting in the said office without having taken the said Pemltyf-Ouch_ oath or affirmation shall forfeit and pay one hundred dollars, one moiety ing without oath. thereof to the use of the United States, and the other moiety thereof to him who shall first sue for the same ; to be recovered, with costs of suit, in any court having competent jurisdiction. Sec. 12. And be it further enacted, That the Secretary of the Treas- Secretary of ury shall establish regulations suitable and necessary for carrying this act 2;‘§f;’7; *°§;‘ into effect; which regulations shall be binding on each assessor and his tions undgsthis assistants in the performance of the duties enjoined by or under this act, MQ and f"f¤¤¤¤i¤· and shall also frame instructions for the said assessors and their assist- Sfm°h°°S' ants; pursuant to which instructions the said assessors shall, on the first aS;;;;‘ft;°l;’};lq day of March next, direct and cause the several assistant assessors in the low them. district to inquire after and concerning all lands, lots of ground, with their improvements, buildings, and dwelling-houses, made liable to taxation under this act by reference as well to any lists of assessment or collection taken under the laws of the respective States, as to any other records or documents, and by all other lawful ways and means, and to value and enumerate the said objects of taxation in the manner prescribed by this act, and in conformity with the regulations and instructions above mentioned. Sec. 13. And be it further enacted, That the said direct tax laid by Direct tax. this act shall be assessed and laid on the value of all lands and lots of Realestate. ground, with their improvements and dwelling-houses, which several arti— ;agl,E’X";_‘?,? b° cles subject to taxation shall be enumerated and valued, by the respec- 1g5g_ P ’ tive assessors, at the rate each of them is worth in money on the iirst day of April, eighteen hundred and sixty-two: Provided, however, That all property, of whatever kind, coming within any of the foregoing descriptions, and belonging to the United States or any State, or permanently 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, 1518}% fh lg? together with such property belonging to any individual, who actually8’p' ' resides thereon, as shall be worth the sum of Eve hundred dollars, shall be exempted from the aforesaid enumeration and valuation, and from the Exemptions_ direct tax aforesaid: Andprovidcd further, That in making such assessment due regard shall be had to any valuation that may have been made under the authority of the State or Territory at any period nearest to said first day of April. Sec. 14. And be it further enacted, That the respective assistant Property own. assessors shall, immediately after being required as aforesaid by the €1‘Sf<>f"¤1‘¤i¤l;liS¢S assessors, proceed through every part of their respective districts, and °p°” "qu"' shall require all persons owning, possessing, or having the 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 aforesaid, to deliver written lists of the same ; which lists shall be made in such manner as may be directed by the assessor, and, as far as practicable, conformably to those which may be required for the same purpose under the authority of the respective States. Sec. 15. And be it further enacted, That if any person owning, pos- _Ifowzm·_1mp0 Sessing, or having the care or management of property liable to a direct kgs;-“‘l)f;i’;g_ dl; tax, as aforesaid, shall not be prepared to exhibit a written list when re- maké HS, quired, as aforesaid, and shall consent to disclose the particulars of any vox.. xxi. Pun. —-38
