Page:United States Statutes at Large Volume 13.djvu/255

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THlRTY—EIGHTH CONGRESS. Sess. I. Ch. 173. 1864. 227 the summons and punish such person for his default or disobedience. It shall be the duty of the assessor or assistant assessor of the district within Assessors to which such person shall have taxable property to enter into and upon the 2;;; %i;;“d premises, if it be necessary, of such person so refusing or neglecting, or ° rendering a false or fraudulent list or return, and to make, according to the best information which he can obtain, including that derived from the evidence elicited by the examination of the assessor, and on his own view and information, such list or return, according to the form prescribed, of the property, goods, wares, and merchandise, and all articles or objects liable to duty or tax, owned or possessed or under the care or management of ’such person, and assess the duty thereon, including the amount, if any, due for license and income; and in case of the return of a false or Additi¢>us_foifraudulent list or valuation, he shall add one hundred per centum to such f;;‘*;l‘L“lf££S°§0 duty ; and in case of a refusal or neglect, except in cases of sickness or ,,,,k,,i;s;s, absence, to make a list or return, or to verify the same as aforesaid, he shall add fifty per centum to such duty; and in case of neglect occasioned Pm, p. 469. by sickness or absence as aforesaid, the assessor may allow such further time for making and delivering such list or return as he may judge neces— sary, not exceeding thirty days; and the amount so added to the duty shall, in all cases, be collected by the collector at the same time and in the same manner with the duties ; and the lists or returns so made and subscribed by such assessors or assistant assessors shall be taken and reputed _ as good and sufficient lists or returns for all legal purposes. Sec. 15. And be it_fi4rlhe·r enacted, That if any person shall deliver or penalty fo,. disclose to any assessor or assistant assessor appointed in pursuance of disclosing false law any false or fraudulent list, return, account, or statement, with intent lft;;_J'd°\€;‘i>t;%§% to defeat or evade the valuation, enumeration, or assessment intended to gw, be made, or if any person who being duly summoned to appear to testify, or to appear and produce such books as aforesaid, shall neglect to appear or to produce said books, he shall, upon conviction thereof before any circuit or district court of the United States, be fined in any sum not exceeding one thousand dollars, or be imprisoned for not exceeding one year, or both, at the discretion of the court, with costs of prosecution. Sec. 16. And be it further enacted, That whenever there shall be in Property of any assessment district any property, goods, wares, and merchandise, ;l`;r?*;;s‘;';%'Skw_ articles or objects, not owned or possessed by, or under the care or man- ‘ agement of any person within such district, and liable to be taxed as aforesaid, and no list of which shall have been transmitted to the assistant assessor in the manner provided by this act, it shall be the duty of the assistant assessor for such district to enter into and upon the premises where such property is situated, and take such view thereof as may be necessary, and to make lists of the same, according to the form prescribed, which lists, being subscribed by the said assessor, shall be taken and reputed as good and sufficient lists of such property, goods, wares, and merchandise, articles or objects as aforesaid, for all legal purposes. Sec. 17. And be it jnrther enacted, That any owner or person having Owners ofpropthe care or management of property, goods, wares, and merchandise, g!'*¥_°';*9f*h§_ h articles or objects, not lying or being within the assessment district in ,Q;l1;e;,Q_I;’Yn;g, which he resides, shall be permitted to make out and deliver the lists make lists, &e. thereof required by this act (provided the assessment district in which the said objects of duty or taxation are situated is therein distinctly stated) at the time and in the manner prescribed to the assistant assessor of the assessment district wherein such person resides. And it shall be the duty Duty of assessof the assistant assessor who receives any such list to transmit the same °'“ ‘”s“°h °”°" to the assistant assessor where such objects of taxation are situate, who shall examine such list ; and if he approves the same, he shall return it to the assistant assessor from whom he received it, with his approval thereof; and if he fails to approve the same, he shall make such alterations therein and additions thereto as he may deem to be just and proper, and shall