The lands appearing on the lists or statements of the clerk of the circuit, county and corporation court and reporter of the land office, as aforesaid, shall be transferred accordingly on the land book and charged to the person to whom the transfer is made. divided into When a tract or lot becomes the property of different Tract, when owners in several parcels, the value at which the whole parcels, had been assessed shall be divided among the several parcels, how valued. having regard to the value of each parcel compared with that of the whole tract or lot, and the tax upon the whole shall be apportioned accordingly among the owners of the different parcels. Any person dissatisfied with apportionment, may apply to the commissioner to make a reassess- Re-assessment, and he shall make it according to his best skill and ment. judgment after ten days' notice of time to parties interested. Any party may, after like notice, apply to the court of the county or corporation to review the commissioner's decision Reveiw. and may order his assessment to be corrected. be correct Every commissioner in making out his land book shall Mistakes to correct any mistake made in any entry in the land book. ed. But land which has been correctly charged to one person shall not afterwards be transferred to another without evi- Transfer of dence of record, or furnished as aforesaid, that such transfer is proper, except as follows: When the owner dies intestate, the commissioner may ascertain who are the heirs of the intestate, and charge the land to such heirs. Where the owner has devised the land absolutely, the commissioner may charge the land to such . devisee. If, under the will, the land is to be sold, the land shall continue charged to the decedent's estate until a transfer thereof. property. sessed in If land, lying in one county, corporation or district be Land in one erroneously assessed in another, the commissioner, on whose county a book it is erroneously assessed, shall certify the owner's another. name, and the quantity, description and value of the land, to the proper commissioner who shall enter the same on his book and charge the tax thereon; and the commissioner on whose book it was erroneously entered, shall strike the same therefrom, upon being advised of the entry thereof by the proper commissioner. Land partly in one county, and partly in another, shall be entered by the commissioner of the county in which the greater part lies, but the entry and payment of taxes in the county where any part thereof is situated, shall, for such time, be a discharge of so much of the taxes as may be so charged and paid. And when new buildings are erected of the value of one hundred dollars or more on that Omitted patented land to be part of the land lying in the county in which it is not assessed, the commissioner on whose book it is entered, shall assess and add the value of such buildings as in other cases. Where land which lies partly in one county, and partly in another, is assessed in the county in which the greater part lies, if the owner thereof shall convey that portion (or any part thereof) lying in the county wherein the same is not assessed, the commissioner of the revenue of the latter county shall enter upon his land book what is so conveyed, and certify the owner's name and quantity, description and value thereof to the commissioner of the county wherein the whole was before assessed, who shall strike the part so conveyed from his land book. When the commissioner ascertains any patented land in his district not before entered on his book, or entered, has entered, &c. been omitted for one or more years, he shall make an entry thereof and owner's name, and if there be no assessment of the same, shall proceed to make such assessment by refer ence to the assessed value of contiguous lands similarly situated, and charge on the land he so enters, taxes at the rate imposed by law, for each year in which the land was. not before entered in such book from 1832 inclusive, if the patent emanated for that time; and if it did not, then from the date of the patent, together with lawful interest on each year's tax. Any commissioner failing to make such entry and assessment shall forfeit twenty dollars. Owner of land to whether it is correctly entered; whether any part ought to be transferred to others. Nature of authorize transfer. A bona fide purchaser of such lands shall not, however, be subject to the arrears of said tax, except from the date of his title. Each commissioner before making out his land book, make oath (and when he takes the list of taxable personal property,) shall carry with him the book of the preceding year, and the entry of lands charged to any person resident, or having an agent within his district, shall be shown to such person or agent, who shall state on oath whether the same be correctly entered, or any part ought to be transferred to any evidence to other person, and if so, to whom, and the nature of the evidence to authorize such transfer; also to state whether any other land within the district ought to be charged to such resident, or non-resident, and to describe the same, as well as to give a description of any of the lands charged to such resident, or non-resident, which may not be correctly entered. Any such resident or agent failing to comply with such requisition shall forfeit fifty dollars. Any com missioner failing to comply with this section shall forfeit one hundred dollars. value of old The value of any old building omitted for one or more Omitted years, and value of new buildings, are to be assessed by and new each commissioner before making out his land book, with buildings to interest on the taxes at the rate of six per cent per annum for the omitted years. And where any such old or new buildings not theretofore assessed is of the value of one hundred dollars, or upwards, the value shall be added to the value at which the land was before charged. be assessed. The commissioner shall make out his land book show- Land Book. ing in one table the tracts of land, and in a separate table the town lots. In the table of the tracts of land, the commissioner shall enter each tract separately, and shall set forth in as many separate columns as may be necessary the name of the person who (or his tenant) has the freehold in his possession, his place of residence, the nature of his estate, whether in fee or for life, the number of acres in tract, if it has a name, and a description with reference to contiguous tracts, or to the water-courses, mountains or other places on or near which it lies, value of land per acre, distance and bearings from the court house, &c., the amount of tax on the whole tract at the legal rate, and from whom, when and how the owner derived the land, where this is known with a note or explanation of any alteration made, showing why, and on what authority it was made. In the table of town lots, he shall enter separately each lot, and set forth, in as many separate columns as may be necessary, the name of the person, his residence and estate, as in the table of tracts of land, charging lots leased for a term of years, on ground rent, including all improvements thereon, not to the lessee, but to the tenant for life, or fee simple owner under whom the lessee holds. The commissioner shall set forth in other columns the number of each lot in the town, with its name, if not previously placed in the caption or heading of the table; a description, where the person does not own the whole lot, of the part which he owns; the value of the buildings on the lot, and lot's value including buildings; the amount of tax at the legal rate, and like notice of the source of title and explanations of alterations as in the table of tracts of land. property. Every person of full age and sound mind, not a married Who to list woman, shall list the taxable personal property, moneys, contracts and credits, in his possession, or under his control or care, and the subjects and persons on account of which he is chargeable with taxes or county levies. The property of a minor shall be listed by his guardian; if none, da By guar or personal tive. By agents. pal account By clerk of court. by his father, if living; if not by his mother, if living; if neither be living, by the one having charge of the property: By husband. of a wife, by her husband, if of sound mind; if not, by herself: of a deceased person, idiot or lunatic, by the perCommittee sonal representative or committee; of a person for whom representa property is held in trust, by the trustee: of a corporation, whose assets are in the hands of agents, receivers or factors, by such officers: of every company, firm, body politic or corporate, by the principal accounting officer, partner or agent; all moneys, bonds and other evidences of debts, under the control of any receiver or commissioner, by such officer; and all moneys deposited in any bank to the credit of any suit, by the clerk of the court in which such suit is. Personal property not situated in the county, city or town in which the owner or person required by this act to list the same for taxation resides, shall be listed by the agent of such owner or other person in the county, city or town where such property is, unless such owner or other person shall cause it to be otherwise listed in such last mentioned county, city or town. All bonds, evidences of debt and listed where claims, wherever the debtors may reside, and all moneys, shall be listed by the owner thereof, or by the person required by this act to list the same for taxation, or by the agent of such owner, or other person having the control and custody of such bonds, evidences of debt, claims, contracts and money. By agent. Claims debtor re sides. What commissioner Each commissioner of the revenue shall ascertain the shall ascer- number of white male inhabitants in his district of twentyone years, not exempt from taxation, from bodily infirmi ties. tain. Free males. Free male negroes. Slaves. Personal property, moneys, The number of free male persons above sixteen. The number of male free negroes above twenty-one, not exempt from taxation, from bodily infirmities. The number of slaves of twelve and number of slaves of sixteen years; and herein shall be included all persons and property removed from one county and city to another, between the 1st of February and the time the commissioner's books are certified by the clerk; but persons assessed, and who have paid their taxes in any county, may be exonerated in any other for that year. He shall ascertain from each person in his district the following, viz.: All taxable personal property in his discredits &c. trict and all moneys and credits in or out of the state, of each person in his district on the 1st of February in each year, and value; the interest and profit on public bonds of this or any other state, of each person in his district; and from each person in his district the amount of all solvent bonds and securities other than those above, and solvent liquidated and certain demands and claims owing to such person, whether due or not, on said 1st of February, deducting from the aggregate amount of all such bonds, securities, claims and demands owing to others from such person as principal debtor and not as guarantor, indorser or surety, but in neither case shall unsettled 'book accounts, accrued in a licensed business within the year next preceding, be included. He shall ascertain the value of the income of each person Incomes. during the year next preceding the 1st of February, where it exceeds two hundred and fifty dollars, for discharge of any office or employment of this State or the United States, or service of any corporation of this or any other state, or of any company, firm or person. He shall ascertain the yearly value of all toll bridges and Toll bridges, ferries in his district, except such as are exempt from taxa- ferries, &c. tion. He shall be governed by the actual rent received where such bridges and ferries are rented or leased out; otherwise he shall make a just estimate of value. companies. He shall ascertain from the officers of all incorporated Joint stock joint stock companies in his district, except banks of circulation and companies incorporated for internal improvement, the actual value of their capital, not including that invested in real estate or slaves, used, employed or invested in the business for which such companies were respectively incorporated. Their real estate and slaves shall be listed and assessed as in other cases. He shall ascertain the capital, not invested in real estate Insurance or slaves, of all insurance companies and saving institutions companies. other than those which have, within the year preceding the 1st of February, declared dividends of profits; he shall ascertain also all such companies and institutions which have declared such dividends or profits, and shall list for taxation the amount of such dividends declared within one year preceding the 1st of February in each year. The real estate and slaves of such companies and institutions shall be assessed and listed as in other cases. mining. He shall ascertain from all persons residing in his dis- Manufac trict the capital invested, used or employed by them in turing and any manufacturing or mining business, or in any trade or business, except agriculture, for which no license is required, not including therein the assessed value of their real estate and the value of their slaves which shall be listed and assessed as in other cases; but in neither of the cases mentioned in this section and the next preceding two sections shall the personal property, except slaves, credits and |