Page:United States Statutes at Large Volume 12.djvu/465

THIRTY—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 435 records or documents, and by all other lawful ways and means, especially to the written list, schedule, or return required to be made out and delivered to the assistant assessor by all persons owning, possessing, or having the care or management of any property, as aforesaid, liable to duty or taxation,) and to valpc and enumerate the said objects of taxation, respectively, in the manner proscribed by this act, and in conformity with the regulations and instructions before mentioned. Spc. 8. Anfi be it further enacted, That if any person owning, pos- u £:;f§;·’»$;‘; sessmg, or having the care or management of property, goods, wares, and pB,.w,S &g fail merchandise, articles or objects liable to pay any duty, tax, or license, shall tg make lists, but fail to make and exhibit 2. written list when required, as aforesaid, and g;;1°§;°° “S°“' shall consent to disclose the particulars of any and all the property, goods, ’ wares, and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation liable to pay any license, as aforesaid, then, and in that case, it shall be the duty of the officcr to make such list, which, being distinctly read, consented to, and signed, by the person so owning, possessing, or having the care and management as aforesaid, shall bc received as tho list of such person. Sec. 9. And be it further enacted, That if any such person shall dc- _ P¢!¤¤l*Y f°{' 6+ liver or disclose to any assessor or assistant assessor appointed in pursu- g;;E,?f;;$;; ance. of this act, and requiring a list or lists, as aforesaid, any false or lent usc. iiaudulent list or statement, with intent to dcfcaf or evade the valuation or enumeration hereby intended to be made, such person so offending, and being thereof convicted on indictment found therefor in any circuit or district court of the United States held in the district in which such offence may be committed, shall be Hx10d in a. sum not exceeding five hundred dollars, at the discretion of the court, and shall pay all costs and charges of prosecution; and the valuation and enumeration required by this act v31H8H9B and shall, in all such cases, and in all cases of under valuation or under state- :I:5:°il;23:hh°w ment in such lists or statements, be made, as aforesaid, upon lists, accord- cases. ing to the form prescribed, to be made out by the assessors and assistant assessors, respectively; which lists the said assessors and assistant asses-  ;°gi'?£f;;:i sors are hereby authorized and required to make according to the best ing gucg mts_ information they can obtain, and for the purpose of making which they are hereby authorized to enter into and upon all and singular the premises, respectively; and from the valuation and enumeration so made there No ¤PP¤¤J· shall be no appeal. Sec. 10. And be it further enacted, That in case any person shall be Assiswqtwesabsent from his or hor place of residence at the time an assistant assessor gf" shall call to receive the list of such person, it shall be the duty of such me time of lgis assistant assessor to leave at the place of residence of such person, with tgigilzdtzig some person of suitable age and discretion, if such be present, otherwise dan to deposit in the nearest post 0Hicc a written mote or memorandum, addressed to such person, requiring him or her to present to such assessor PM P- 713- the list or lists required by this act within tau days from the date of such note or memorandum. Sec. 11. And be it furéhcr enacted, That if any person, on being n0ti· & Up<>¤ f¢f¤§¤L . . · · vc. to gxve lxsts, Bed or roquuod, as aforesaid, shall refuse or neglect to give such hst or assessorm (mm. lists within the time required, as aforesaid, it shall be the duty of the upon premises assessor for the assessment district within which such person shall reside, énd m“k° hs; and he is hereby authorized and required, to enter into and upon the gx§§Gd°d# °"* premises, if it be necessary, of such persons so refusing or neglecting, and to make, according to the best information which he can obtain, and on his own view and information, such lists of property, goods, wares, and merchandise, and all articles or objects liable to duty or taxation, owned or possessed, or under the care or management of such person, as are roquired by this act, including the amount, if any, due for license ; and m case of refusal or neglect to make such lists, except m cases of s1ck¤ess, when iiftg pc; the assessors shall thereupon add fifty per ceutum to the amount of the ¢¤¤$·t° bea dw-