United States Statutes at Large/Volume 2/6th Congress/1st Session/Chapter 3
Act of July 9, 1798.
Commissioners may vary the valuations in subdivisions of assessment districts.Section 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the commissioners appointed under the act to which this is a supplement, shall have power, on consideration and examination of the lists, returns, valuations and abstracts rendered by the assessors, to revise, adjust and vary the valuations of lands and dwelling—houses in each and every subdivision of the several assessment districts, by adding thereto, or deducting therefrom, such a rate per centum as shall appear to be just and reasonable: Provided, that the relative valuations of the different lots or tracts of land, or dwelling-houses in the same subdivision, shall not be changed or affected.
They may direct the variations to be made out by their clerk, &c.Sec. 2. And be it further enacted, That the said commissioners may direct the additions or deductions as aforesaid, to be made out and completed by the several principal assessors, or if they shall deem it more advisable, by their clerk and such assistants as they shall find necessary, and appoint for that purpose: Provided, that the compensation to be made to the said assistants shall not exceed the pay allowed to the assistant assessors, by the act to which this is a supplement.
Approved, January 2, 1800.