Specific articles taxed.If above one thousand and not exceeding fifteen hundred dollars, six dollars.
If above fifteen hundred and not exceeding two thousand dollars, ten dollars.
If above two thousand and not exceeding three thousand dollars, seventeen dollars.
If above three thousand and not exceeding four thousand dollars, twenty-eight dollars.
If above four thousand and not exceeding six thousand dollars, forty-five dollars.
If above six thousand and not exceeding nine thousand dollars, seventy-five dollars.
If above nine thousand dollars, one hundred dollars: which duty shall be paid by the owner of the said household furniture.
That there shall be, and hereby is, likewise imposed an annual duty of two dollars on every gold watch kept for use, and of one dollar on every silver watch kept for use, which duty shall be paid by the owner thereof.
Lists of the value of household property, as classed by the first section of this act, to be added to lists taken under a former one.
Act of July 22, 1813, ch. 16.Sec. 2. And be it further enacted, That whenever lists of property shall hereafter be taken in any collection district, under a general assessment therein by the assistant assessors, as required by the “Act for the assessment and collection of direct taxes, and internal duties,” passed July the twenty-second, one thousand eight hundred and thirteen, or by any other act, passed or to be passed, lists of the value of the household furniture, as classed by the first section of this act, with the number and description of watches, within such collection district, belonging to each person therein taxable as aforesaid, with the name of the owner of agent, shall be made out in writing by such person or his agent, and delivered to the assistant assessor, at the time of his application therefor, which shall be the same time as that prescribed in the act then in force, for the delivery of the lists therein required to be delivered; and the said assistant assessor is hereby empowered and directed to apply therefor at the dwelling of said person, or his agent, at the same time.
Lists to be taken by assistant assessors in certain cases.Sec. 3. And be it further enacted, That, if any person or agent, as aforesaid, shall not be prepared to exhibit a written list when required, and shall consent to disclose the value of any kind and all the said household furniture, and the number of watches, as aforesaid, in such case it shall be the duty of the assistant assessor to make such list, which being distinctly read and assented to, shall be received as the list aforesaid of such person, and be certified as such by the said assistant assessor.
Penalties for giving in fraudulent lists.Sec. 4. And be it further enacted, That if any such person or agent shall deliver or disclose to any assessor any false or fraudulent list, with intent to defeat or evade the purposes of this act, such person or agent shall forfeit and pay the sum of one hundred dollars, to be recovered in any court having competent jurisdiction.
Persons absent from home when the officers call, to furnish lists of their property under penalties.Sec. 5. And be it further enacted, That in case any person, whether owner or agent as aforesaid, shall be absent from his place of residence at the time an assistant assessor shall apply to receive the list of such person, it shall be the duty of such assessor, to leave at the house or place of residence of such person, a written note or memorandum, requiring him to present to such assessor the list aforesaid, within ten days from the date of such note or memorandum; and if any person, on being notified or required as aforesaid, shall refuse or neglect to give such lists, which lists, so made and subscribed by such assessor, shall be received as the lists aforesaid of such person; and the person so failing or neglecting, unless in case of sickness or absence from home, shall, moreover, forfeit and pay the sum of fifty dollars.