300 THIRTY—-SEVENTH CONGRESS. Sess. I. Ch. 45. 1861. ‘_ How v¤l¤¤- an appeal respecting the valuationof property, shall be, whether the val. ggfgnggx b° nation complained of be or be notlma Just relation or proportion to other A ms m be valuations in the same collection district. And all appeals to the assessors, inwli·lting,what as aforesaid, shall be made in writing, and shall specify the particular ”° °°¤*°*”· cause, matter, or thing respecting which a decision is requested; and shall, moreover, state the groupldlprhprinciple oftinequhtylor errtor complained o£ And the assessor s a ave wer 0 re—examme an equaxze e Valuutisnlmay valuations as shall appear just andwequitable; but no valuation shall be b° '°`°X""Pi°°d increased without a previous notice, of at least five days, to the party in. audrftiiugshelin- terested, to appear and object to the same, if he judge proper; which °'°*?·“°d “'“h°“* notice shall be viven by a note in writing, to be left at the dwelling-house n°m°’ &°' of the party bybsuch assessor or an assistant assessor. If more than Sec. 23. And be it further enacted, That whenever a State, Territory, °'!°°°u°°*l°” di" or the District of Columbia shall contain more than one collection district, gg_Q gi, :,,5;;:; the assessors shall have power, on examination of the lists rendered lby msyequa1ize,8w. the assistant assessors, according to the provisions of this act, to revise, adjust, and equalize the valuation of lands and lots of ground, with their improvements, buildings, and dwelling-houses, between such collection districts, by deducting grom orbadding to either such a rate per centum as shall appear just an equita e. A¤¤¤¤¤°*‘¤, *° Sec. 24. Ami be it wrt/wr enacted, That the assessors shall, immediff§:t§,`;1l;;`?1°fate1y after the expiratmn of the time for hearing and deciding appeals, deliver to beard make out correct lists of the valuation and enumeration in each collec- °f ““”°"‘ tion district, and deliver the same to the board of assessors hereinafter constituted in and for the States respectively. And it shall be the duty of the assessors in each State to convene in general meeting at such time and place as shall be appointed and directed by the Secretary of the Board, l10W Treasury. And the said assessors, or a. majority of them, so convened, °°”mu°°d‘ shall constitute, and they are hereby constituted, a board of assessors for the purposes of this act, and shall make and establish such rules and regulations as to them shall appear necessary for carrying such purposes into effect, not being inconsistent with this act or the laws of the United States. B<>M‘<! ¤*`¤¤¤°¤· Sec. 25. And be it further enacted, That the said board of assessors, ggkt; °pP°m convened and organized as aforesaid, shall, and may, appoint a suitable person or persons to be their clerk or clerks, but not more than one for each collection district, who shall hold his or their office or offices at the Number and pleasure of said board of assessors, and whose duty it shall be to receive,
- l“*Y °*` °‘“"'· record, and preserve all tax lists, returns, and other documents delivered
and made to the said board of assessors, and who shall take an oath (or atiirmatiou if conscientious1y scrupulous of taking an oath) faitlifully to discharge his or their trust; and in default of taking such oath or affirma- , P°‘E'*“·Yf°“°"' tion, previous to entering on the duties of such appointment or on failure ng without tak- . . . . ’ . ing,,,;;,, to perform any part of the duties enjoined on him or them respectively by this act, he or they shall respectively forfeit and pay the sum of two hundred dollars for the use of the United States, to be recovered in any ggrt having competent jurisdiction, and shall also be removed from oe. 1)***7 °f°]°’k¤- Sec. 26. And be it further enacted, That it shall be the duty of the said clerks to record the proceedings of the said board of assessors, and to enter on the record the names of such of the assessors as shall attend any general meeting of the board of assessors for the purposes of this Penalty ones- act. And if any assessor shall fail to attend such general meeting his m‘£;g’°'g;‘§:r:f‘ absence shall be noted on the said record, and he shall, for every day mmgmor bond, he may be absent. therefrom, forfeit and pay the sum of ten dollars for f,,, mu,,;,,, the use of the United States. And if any assessor shall fail or neglect furnish lists- to furnish the said board of assessors with the lists of valuation and enumeration of each assessment district within his collection district within three days after the time appointed as aforesaid for such general meeting
