THIRTY-SEVENTH CONGRESS. Sess. I. Ch. 45. 1861. 299 which the said objects of taxation lie or be is therein distinctly stated,) at the time and in the manner prescribed, to the assessor of the assessment district wherein such persons reside. And it shall be the duty of the assessors, in all such cases, to transmit such lists, at the time and in the manner prescribed for the transmission of the lists of the objects of taxation 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. Sec. 21. And be it further enacted, That the lists aforesaid shall be Lists to be taken with reference to the day fixed for that purpose by this act, as V*k€¤i¤*€f°¤`°P°° aforesaid; and the assistant assessors, respectively, after collecting the t°°d°y °°mm’ said lists, shall proceed to arrange the same, and to make two general lists; the hrst of which shall exhibit, in alphabetical order, the names of all persons liable to pay a tax under this act residing within the assess- Lis; of mgment district, together with the value and assessment of the objects liable d¤¤¤» 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 imposing direct taxes; and the second list shall exhibit, in alphabetical order, the names of nommg. of all persons residing out of the collection district, owners of property deutswithin the district, together with the, value and assessment thereof; with the amount of direct tax payable thereon as aforesaid. The forms of the Assessor to de, said general list shall he devised and prescribed by the assessor, and lists visa form of lists. i taken according to such form shall be made out by the assistant assessors and delivered to the assessor within sixty days after the day fixed by this act, as aforesaid, requiring lists from individuals. And if any assist- penalty 0,, ,,5. aut assessor shall fail to perform any duty assigned by this act within the Sistant assessor time prescribed by his precept, warrant, or other legal instructions, not §"ftyf‘°gl€°° °f being prevented therefrom by sickness or other unavoidable accident, every such assistant assessor shall be discharged from office, and shall, moreover, forfeit and pay two hundred dollars, to be recovered for the use of the United States in any court having competent jurisdiction, with costs of suit. Sec. 22. And be ·[tfurther enacted, That immediately after the valua· _Notice to pe tions and enumerations shall have been completed as aforesaid, the asses- glagggxgggu gid sor in each collection district shall, by advertisement in some public news- me wmpxétsd, ’ paper, if any there be in such district, and by written notifications to be publicly posted up in at least four of the most public places in each collection district, advertise all persons concerned of the place where the said lists, valuations, and enumerations may be seen and examined; and that during twenty-five days after the publication of the notihcations, as aforesaid, appeals will be received and determined by him relative to any erroneous or excessive valuations or enumerations by the assessor. And it shall be the duty of the assessor in each collection district, during twenty- Assessors to five days after the date of publication to be made as aforesaid, to submit aggggtfggs the proceedings of the assistant assessors and the list by them received toégspmiom &c_ or taken as aforesaid to the inspection of any and all persons who shall apply for that purpose; and the said assessors are hereby authorized to receive, hear, and determine, in a. summary way, according to law and right, upon any and all appeals which may he exhibited against the pro- to hear and Ceedings of the said assessors: Provided always, That it shall be the duty dg;?5"m’“° “P‘ of said assessor to advertise and attend, not less than two successive days P ' of the said twenty-five, at the court-house of each county within his collection district, there to receive and determine upon the appeals aforesaid: And provided also, That the question to be determined by the assessor, on
