Notes and bills discounted: Amount, how asccrtained. Other companies to list. Return. Movable property. In case of false valua tions. shall report the same to the clerk of the proper county, and said clerk shall enter the same on the tax list for taxation. To ascertain the amount of the notes and bills discounted and purchased, and all other taxable effects or dues of every description of such bank or banking company, there shall be taken as a criterion the average amount of the aforesaid items for each month during the year next previous to the time of making such statement, if such bank or company shall have been so long engaged in business, and if not, then during such time as such bank or company shall have been engaged in business; and the average shall be made by adding together the amount so found belonging to such bank or company in each month said bank or company was so engaged in business, and, dividing the same by the number of months said bank or company was thus engaged in business. The president, secretary or principal accounting officer of every railroad, turnpike, plank road, insurance, telegraph, or other joint stock company, except corporations where taxation is specifically provided for by law, for whatever purpose they may have been created, whether incorporated by any law of this state or not, shall list for taxation at its actual value, its real and personal property, moneys and credits within this state in the manner following: In all cases return shall be made to the assessor of each of the respective counties where such property may be sit uated, together with a statement of the amount of said property situated in each county, town, city or ward therein. The value of all movable property shall be added to the fixed property and real estate, and apportioned to such wards, towns, cities and counties, pro rata in proportion to the value of the real estate and fixed property in said places. The capital stock of bridge companies shall be assessed in the town where their principal office is located. If the county assessor to whom returns are made, is of opinion that false or incorrect valuations have been made or that the property of the corporation or association has not been listed at its true value, or in the location where it properly belongs, or in cases where no return has been made to the county assessor, he is hereby required to proceed to have the same valued and assessed in the same manner as the county assessors pursue in cases of refusal or neglect to list property; provided, that every agency of an insurance company incorporated by any other state or government, shall return to the assessor of the county, of the office or agency, in May, annually, the gross receipts of such agency, which shall be entered on the tax list of the proper county, and subject to the same rate of taxation for all purposes that other personal property is subject to, at the place where located. All property, except real, shall be assessed annually; real property shall be assessed every two years. erty assess Real prop ed every two years. dent lands All lands and town lots owned by any person, and not Non-resisituated in the town where such owner may reside, shall be and lots. taxed as non-resident, and assessed in the town where the same shall lie. oath. Every assessor shall, before he enters upon his duties, Assessor's swear to the faithful performance of his duties. bond or take oath. If any person elected to the office of county treasurer If treasurer fails to give shall fail to give bond as collector, or neglect or refuse to take the required oath, his office shall be considered vacant, and the board of supervisors shall be immediately called together by the county clerk, and shall forthwith fill such vacancy by the appointment of some suitable person, who shall qualify and discharge the duties of such treasurer and collector, in like manner as if he had been regularly elected to said office, until one is elected and qualified. sessor to The assessor shall, between the first days of May and When as July, after being furnished with the necessary blanks, pro- list. ceed to take a list of the taxable property in his town and assess the value, as follows assessment. He shall call at the office, or residence of each person Mode of required to list, and shall require him to make a correct statement of his taxable property, and the assessor or the one listing shall enter a true and correct statement of such property and value in a printed or written blank prepared for that purpose; which statement after being filled out, shall be signed by the one listing and delivered to the assessor. sick or If the person required to list shall be sick or absent when Should the assessor calls, the latter shall leave a notice at his office owner be or residence to leave at the usual place of collecting taxes absent. in that precinct, or at the assessor's office, on or before some convenient day named, a statement of the property he is required to list, and shall leave with the notice a blank for such statement. The date of leaving notice, and name of the person listing, shall be noted by the assessor in a book for that purpose; and if any such person shall neglect or refuse the statement, the assessor shall make the assess ment. Oaths, who shall ad Assessors and deputy assessors, justices of the peace, and clerks of the county courts, are empowered to administer minister. any oath relating to the assessment of property. Refusal to list property. Refusal to give evidenco. Remedy for excessive valuation by board of review. Assessor to make out valuation lists for clerk. Should any person refuse to the assessor the required statement of his personal property, moneys and credits, the assessor shall proceed to ascertain the number of each description of the several articles of taxable personal property and value; the value of the taxable personal property other than enumerated articles, and value of the moneys and credits of which a statement shall have been withheld as aforesaid, as the case may require; and to enable him so to do, he is authorized to examine on oath any person whom he may suppose to have knowledge of the amount or value of the personal property, moneys or credits, which the person so refusing was required to list. If any person required by the assessor to give evidence shall refuse to be sworn, or, sworn answer as to the subject of inquiry, any justice of the peace of the town or dis trict shall, on application of the assessor, summon such person to appear and answer the assessor on oath, touching the amount and value of the personal property, moneys and credits, the person required to list on oath has refused to list, and the justice shall enter judgment for the fees of the officers executing the summon, and his own cost in favor of the state against the person refusing the statement, and proceed to collect and pay over the same as in civil cases. On the last Saturday in June, the assessor, town clerk and supervisor shall attend at the office of the town clerk to review the assessment list; and on application of any per son deeming himself aggrieved, they shall review the assessment, and when the person objecting thereto, shall make an affidavit that the value of his personal estate does not exceed a certain sum specified in such affidavit, the asses sor shall reduce the assessment to the sum specified in such affidavit, and if he or any other one objects to the valua tion put upon any of their real estate, the board shall hear the objections, and may reduce the same, if a majority of the board think it advisable, and in such case the assessor shall correct his list.. Each town assessor shall on or before the 1st of July, annually, make out and deliver to the clerk of his county in tabular form and alphabetical order, the names of the several persons, companies or corporations in whose names. any personal property, moneys or credits shall have been listed in his county, and separately in appropriate columns, opposite each name, the number and value of all articles of personal property enumerated in this act, the value of all non-enumerated articles of personal property other than the stock of merchants and manufacturers, the value of Abatement In what case state ment of facts to auditor of public ac their stock and value of the moneys and credits listed by said persons. If any person is assessed on property which he believes is not properly and legally liable to taxation, he may apply to the board of supervisors at their annual meeting, for an abatement of such assessment, and said of assessboard shall hear and determine the matter; but if the said ment. board shall decide that any such property is not liable to taxation, and the question as to the liability of such property to taxation has not been previously settled, the decision of said board shall not be final, unless approved by the auditor of public accounts, and the clerk of said board in all such cases shall make out and forward to the auditor a full and complete statement of all the facts in the case. If the auditor is satisfied that such property is not legally liable to taxation, he shall notify the clerk of his approval counts. of the decision of the board, and the clerk shall correct the Approval in assessment accordingly. But if the auditor believes that Auditor of the board has erred in deciding that such property was not decision of liable to taxation at the time of making the assessment, he shall advise the clerk of his objections to the decision of objections the board, and give notice to said clerk that he will apply to decision to the supreme court at the next term, for an order to set aside and reverse the decision of the board of supervisors. On the receipt of such notice, the clerk shall notify the applicant; and the auditor shall file in the supreme court a Supreme certified statement of the facts certified by the clerk as aforesaid, with his objections thereto, and the court shall hear and determine the matter, as the right of the case may be. what case. of auditor of board, in what case, and his duties. court to hear matter. Delivery of of persons with retu statements return Each town assessor shall, at the time he is required to make his return of taxable property to the county clerk, also deliver to him all the statements of property he shall have received from persons required to list the same, ar- of taxable ranged in alphabetical order, and the clerk shall carefully, file and preserve the same for one year thereafter. property. Each town assessor shall take and subscribe an oath, Assessor's which shall be certified by the magistrate or clerk adminis- ed to return. tering the same, and attached to the return he is required to make to the county, that the value of the personal property, moneys and credits required to be listed for taxa. tion by him, is truly returned and set forth in the annexed list, and that he has diligently endeavored to ascertain the true amount and value of all taxable property, moneys and credits; and that he believes the full value thereof estimated by the rules prescribed in the act is set forth in the list aforesaid; that in no case has he knowingly omitted to assess any property which he is required by law to assess, In case of inability of ascertain value of property. nor has he in any way connived at any violation or evasion of any of the requirements of law in relation to the listing or valuation of property, moneys or credits of any kind for taxation. In all cases where the town assessors are required to assessor to assess the personal property, moneys and credits of any taxable person, from the failure by refusal or neglect, sickness or absence of such person to deliver the statements of such property to the assessors, if said assessor shall not be able to obtain positive evidence of the amount and value of such property, they shall return what they believe, from general reputation and their own knowledge of facts and circumstances, to be the full amount and value of such property. Assssor to deliver abstract to clerk. Assessor to make list. Statement and return. Assessor's oath on return. The assessor, or some one employed by him, shall add up the several columns containing the number and value of each article of property enumerated; the value of unenumerated articles; the value of each of the other items of property enumerated in the statement required from the person required to list property (the number of horses, cattle, pianos, watches, wagons, &c.), and the total value thereof, and shall make out and deliver to the county clerk, with the assessment list, an abstract of the several footings on each page, showing separately the aggregate number and value of each enumerated article of property, and value of each kind of all other property assessed. The correctness of such abstract shall be verified by the oath of the assessor or person who shall have made such additions. Each assessor, on being furnished with the required list and blanks, shall, from actual view, or best sources of information, determine, as nearly as practicable, the true value of each separate parcel of real property in his town, according to the rules prescribed for valuing real property, and such value shall be noted opposite each parcel of real property, in a column for that purpose, and he shall note opposite each tract not listed by a resident of the town the letter "N," denoting non-resident. The assessor shall add up the valuation of the real property, and set down in figures on each page the total value of the property listed thereon, and shall make out a statement showing the aggregate value of town lots. The assessor shall complete the assessment and make return thereof to the clerk of the county court, on or before the first Monday in July, annually. Each assessor shall take and subscribe an oath, which shall be certified by the magistrate or clerk administering the same, and attached to the return he is required to make |