assessment

The assessor shall set down in his assessment roll, the Contents of names of all taxable persons in his county, a particular roll. description of the parcels of land to be taxed; the full cash value of each parcel of land taxed and of all the taxable personal property, and the total valuation of all property taxed real and personal.

commis.

The board of commissioners of each county shall in Sep- Board of tember in every year, examine the assessment roll of their sioners. county, and may make any alterations or corrections that they shall deem proper.

They shall at the same session estimate and determine the amount of moneys to be raised in their county for county purposes and apportion such amount, together with the amount of state and school tax required by law to be raised in their county.

to state

Within thirty days after the assessment roll of any county Copy of roll has been examined, corrected and approved by the above auditor. board, the county auditor shall transmit to the state auditor a certified copy under the seal of the board.

duties.

The state auditor on receiving such copies of the assess- Auditor's ment roll shall estimate the amount of tax to be collected in each county for state purposes, and make a statement and preserve the same in his office, and also deliver a certified copy of such statement to the state treasurer who shall record the same and charge the respective counties with the amount of tax so ascertained to be raised in each.

to county

The county clerk of each county, shall, within a stated Certificates time after the apportionment of taxes, make a certificate treasurer. of the several amounts apportioned to be assessed on the taxable property of the county for state, county and school purposes, and deliver the same to the county treasurer with a transcript of the assessment roll.

The treasurer of the county, on receiving such certificate Notice. and roll, shall post public notice for all assessed persons to pay their taxes to him at his office before a stated time.

delinquent

At the end of that time (1st of January) the said trea- List of surer shall return to the county clerk a list of the taxes taxes remaining unpaid, with the names of the delinquents; whereupon the clerk shall issue to the sheriff of the county a certified copy of said list and names, with a warrant attached, commanding the sheriff to collect the taxes charged in said list, by demanding payment of the persons charged therein, and making sale of the goods and chattels of such persons if necessary; and that he pay over the moneys collected by him by virtue of the warrant to the county treasurer, and return said warrant, with the afore

Sheriff to assess and collect taxes in certain cases.

said list and an account of his acts thereon, to the county court by a time specified.

Any time within six months preceding the time for assessing property for taxes by the proper assessor in any county, any person desirous of taking or driving any horses, cattle or other stock from this to any other state, may make application to the sheriff of any county in which such property may be found, and upon such assessment the person making application may thereupon pay to such sheriff the amount of taxes so assessed, and take his receipt therefor, which receipt shall specify the property on which such taxes may have been assessed.

County rates and levies. County

commissioners to make esti

mate.

Duties of assessors.

List.

Assessment.

County Assessors and Assistants.

Collectors of County Rates and Levies.

Supervisors of Townships.

Overseers of the Poor.

Township Assessor.

Collector of Township Rates and Levies.

The commissioners of every county shall, at their first meeting after the general election in each year, proceed to make an estimate of the probable expense of the county for the ensuing year.

The assessors of the several counties shall, on the receipt of precepts from the commissioners of the counties, proceed to take the names of all the taxable inhabitants within their respective wards, townships and districts, and also all the following real property, viz. :

All houses, lands, lots of ground and ground rents, mills and manufactories of all descriptions; all furnaces, forges, bloomeries, distilleries, sugar houses, malt houses, breweries, tan yards and ferries.

And personal property, viz.:

All horses, mares, geldings and cattle over four years. All offices and posts of profits, professions, trades and occupations, and all single freemen above twenty-one years who shall not follow any occupation or calling.

When the returns of the assessors shall be rectified, if necessary, the commissioners shall proceed to assess the proportion of every ward, township, and district according

to the adjusted valuation of the taxable property and other subjects of taxation, in such ward, township and district; provided that no tax in any county shall in one year exceed the rate of one cent in every dollar of such adjusted valuation, and shall be lowered in due proportion, as the tax on property shall be lower than one cent in the dollar.

of assess

When the proportions of the several wards, townships Transcripts and districts shall be ascertained, the commissioners of the ments. respective counties shall cause accurate transcripts of the assessments to be made out, and transmit them to the respective assessors by a stated time, together with a statement of the rate per cent, and the day of appeal fixed by them.

give notice

The several assessors shall, on receipt of such transcripts, Assessors to give notice at least five days before the day of appeal to of assessevery taxable inhabitant in the respective ward, township ment. or district, of the sum for which he stands rated, and the rate per cent of such amount, and the time and place for such appeal.

sioners to

The commissioners of the respective counties shall also Commisadvertise in one or more newspapers, at least three weeks give notice before the day of appeal, of the time and place fixed for of appeal. such appeal.

in certain cases.

The several assessors shall, in each of the two years suc- Assessors to ceeding the triennial assessment, give notice to the taxable give notice inhabitants in like manner as after the triennial assessment, but in the following cases only, viz.:

In the case of real property where buildings or other improvements have been destroyed since such triennial assessment, and in the case of personal property, offices, professions, trades and occupations, where there has been any alteration in the assessment, occasioning a different valuation from the former year, and also where persons have come to inhabit in the county since such triennial

assessment.

At the time and place fixed for the appeal, which, in each Appeal. of the two years after the triennial assessment, shall be held in the commissioners' office of the proper county, the commissioners shall attend and hear all persons who may apply for redress, and grant such relief as to them shall appear just and reasonable; provided, that the commissioners shall not make any allowance or abatement in the valuation of any real estate in any other year than that in which the triennial assessment is made, excepting where buildings or other improvements have been destroyed subsequently to such triennial assessment.

Assessors

to attend appeal.

Assess

of assess

ments.

The several assessors shall attend the meeting to prevent impositions on the commissioners by the persons appealing. Immediately after the appeals are over, the commislated regu- sioners shall proceed to regulate the assessments accordDuplicates ing to the alterations made, and cause their clerks to make duplicates in such form as the commissioners may direct. The commissioners shall hear appeals at any subsequent time when they may be in session, previous to the payment of the tax, and to make such alterations as they session be- might have done on the regular day of appeal; provided ment of tax. that no such appeal shall be heard unless the appellant shall have given due notice thereof to the assessor of the proper ward, township or district.

Commissioners to hear appeals

at any time

when in

fore pay

Collector of county rates and levies ap

commissioners.

Every assessor shall, on or before the day of appeals in every year, return the names of two citizens of his ward, pointed by township or district, to the commissioners of the respective county, one of whom so returned may be appointed, by such commissioners, the collector of the county rates and levies for such ward, township or district, without requiring the bond or mortgage or other security, as in the case of collectors of township rates and levies, provided, the collector owns a freehold estate, which shall be sufficient security for the faithful performance of his duties. The commissioners, however, shall not be confined in their appointment to the names returned by the

Commissioners' warrants

with dupli

assessors.

The commissioners of each county shall issue their warrants with the duplicate aforesaid, to the respective collectors of county rates and levies, therein authorizing collectors. and requiring them to demand and receive from every person named in the duplicate the sum wherewith he stands charged.

Goods and chattels

By neglect or refusal to pay tax, the goods and chattels sold to pay of delinquent shall be distrained and sold by collector, linquent and in default of the same, delinquent shall be imprisoned imprisoned. in jail until tax and costs are paid, or he is discharged by

tax, or de

Assess

ment,

law.

The assessors of the several counties shall, on seated where man- lands,* make the assessment in the township in which the mansion house is situated; where township lines divide a tract of land.

sion house

is situated.

TOWNSHIP

RATES AND
LEVIES.

It shall be lawful for the supervisors of any township to lay an assessment not exceeding one cent on the dollar upon Supervisors real and personal estate, offices, trades and occupations, for

to lay assessment.

* Occupied lands; as unseated lands mean unoccupied. See Blackwell's Tax Titles.

the purpose of laying out, opening, making, amending or repairing of roads and highways, and for the making and repairing of bridges, and for such other purposes as may be authorized by law.

of

lay assess

poor to ments.

levied on

It shall be lawful for the overseers of the poor of any Overseers township, having first obtained the approbation of any two justices of the peace of the county, to lay a rate or assessment, not exceeding one cent on the dollar, at one time, upon all real and personal estate in such township. In every case in which a rate or assessment shall be Assessment laid for township purposes, the same shall be levied upon basis of last the basis of the last adjusted valuation, made as aforesaid adjusted for the purposes of regulating county rates and levies. The supervisors and overseers respectively laying such Supervisors rate or assessment shall take to their assistance the township assessor, who shall furnish a correct copy of the last adjusted valuation in the township, and give his aid in lay assessmaking such assessment.

valuation.

and over

seers with township assessor to

ment

ments

The supervisors and overseers of every township shall Assesscause the rates or assessments laid by them respectively, to entered in be entered in books to be prepared for that purpose, which books. shall be signed by them respectively and deposited with the town clerk, if there be one in the township; if not, it shall remain with the supervisors or overseers respectively, and those having charge shall permit any person charged with township rates and levies to inspect the same without fee and give copies.

appoint

rates and

The supervisors and overseers of every township shall, Supervisors annually, appoint some inhabitant of the township to be seers to collector of the township rates and levies who shall give collector of bond with surety or bond with mortgage of real estate. township They shall cause duplicates to be made of the rates and levies. assessments made by them respectively, which they shall sign, and shall issue their warrant with such duplicates to the collector, requiring him to demand and receive from every person named in the duplicate, the sum wherewith such person stands charged.

chattels

person im

On neglect or refusal of payment of the sum charged to Goods and persons for township rates and levies, it shall be lawful for sold to pay the collector to levy the same by distress and sale of the tax, or goods and chattels of such person; and in default of said prisoned. goods and chattels, imprison such person in jail until the amount and costs are paid.

It shall be lawful for any person aggrieved by such rate or assessment to apply by petition to the next court of quarter sessions of the respective county, who shall have power to take such order thereupon as shall be expedient,

Court of sessions to hear ap

quarter

peals.