Lands shall be assessed every four years, according to Lands the intrinsic value to be judged of by the owner, or one every four having possession or charge, on oath. assessed years. Each assessor shall keep a separate land assessment Land asroll, containing particular descriptions of the land in his ferment county. State, county and special taxes shall be certified to the auditor of public accounts, by the clerk of the board of police, when the assessment roll shall have been examined and copied by him. roll. The secretary of state shall annually transmit to the List in assessor of each county, a list of all lands entered in his secretary of office during the preceding twelve months. state's office. where they Every person, resident or non-resident, whether cor- Persons porate or otherwise, and the agent of such non-resident taxable having money loaned at interest in this state, or employed reside. in the purchase or discount of bonds, notes, or other securities for money, shall be taxable for the same where such person may reside or have a place of business, or be temporarily located at the time of assessment; and if such person shall fail or refuse to give in such money, on oath, or the assessor thinks he has not rendered a true account, he shall assess to him such an amount as he has reason to believe correct. of banks. The president and cashier of any bank in the state, Statement the capital stock of which is taxable, shall, annually, deliver to the assessor of the county where such bank is located, a written statement, under oath, of the taxable capital stock paid in; on failure, the tax shall be assessed on the whole capital, authorized by the charter. to be filed. The assessor shall deliver his assessment rolls certified, Objection to the clerk of the probate court of his county, in Octo- ment rolls ber in each year, where they shall remain a month; any person dissatisfied with any assessment may file his objections thereto in writing within the month. Duties of board of The board of police of each county shall meet in November to hear objections to the assessment and to police. examine and receive the same; the assessor shall attend, and the board shall examine the assessment rolls and determine all exceptions thereto. assessment If the board approve the assessment, the clerk shall Copies of send one copy of the roll to the auditor of public accounts; roll. another to the tax collector, and the third he shall retain as a public record in his office. Assessment on failure to return. Said rolls having been examined and corrected as aforesaid, shall be final as to the assessments therein. Assessments made by any person appointed by the of assessor board of police for that purpose on failure of the assessor to return his assessment, shall be examined by the board, who shall hear objections thereto; and when approved, they shall deliver copies to the auditor and collector. When board may render assessment. Collectors. Taxes, when paid to auditor. Collection of taxes. Insolvent and delinquent taxpayers. Auctioneers. If the value of any real estate deteriorate or be destroyed, or the ownership change after assessment, the board of police may reduce the assessment to the true value of the property, or charge the taxes to the pur chaser. The collector (the sheriff of each county) shall assess and collect taxes on all taxable land omitted by the assessor, and on all liable before the next assessment; and he shall also assess such other persons and property as he may find unassessed by the assessor; and he shall report to the board of police a true schedule of the additional assessments, a copy of which shall be sent to the auditor, who shall charge the amount to said collector. Persons having taxable property in counties where they do not reside, may pay the taxes to the auditor until the last day of February in each year; and the auditor shall transmit to the several collectors a list of such payment. On receipt of the assessment roll, the collector shall proceed to collect and receive the taxes. All taxes must be paid by the 1st of April; and all then unpaid shall be collected by the collector by distress and sale of personal property; and if sufficient thereof cannot be found, then by sale of land. The board of police shall meet annually to receive from the collector a sworn report of insolvent and delinquent tax-payers; they shall allow to the collector such taxes as are uncollected through no fault of his, and a list of such allowances shall be transmitted to the auditor and be credited to the collector. But, notwithstanding such allowance, the collector shall, if possible, collect the taxes of such insolvent and delinquent tax-payers. The board of police of the several counties shall appoint auctioneers, who shall give bond with surety for the performance of their duties. They shall give to the assessor of each county on his demand, or that of the collector, if the former fails, annually, a statement, on oath, of the aggregate amount of all sales at auction made since the last assessment; who shall assess the taxes thereon to such auctioneer, and collect them as in other cases. Every hawker or peddler shall give to the assessor of Peddlers. his county a statement of his sales since the last assessment, and the taxes thereon shall be assessed and collected. vendors or The assessor or collector, or any justice of the peace of Transient any county, shall demand of any transient vendor or traders. trader a bond for the payment of any taxes on sales of such persons; or such officer may receive a deposit of money sufficient to pay the taxes on the sale of the whole stock; and such bond or deposit shall be handed to the collector, who shall collect the taxes when due; a statement of which shall be given on oath, and refund the surplus of the deposit, if any, and shall put such bond in suit, if necessary. auctioneers, &c., remov If any assessor shall suspect that any merchant, auc- Merchants, tioneer, hawker, peddler, trader, or other vendor of mer- peddlers, chandise, has removed or departed, or is about to remove ing or deor depart from the county or state without rendering an parting. account of his sales, and paying the taxes thereon, he shall immediately assess such person, and if tax not paid, he shall seize and distrain the property of such person to an amount sufficient to pay the tax and costs, and shall deliver same to the collector, who shall make sale thereof; and if any collector shall suspect that any such person has removed or departed, or about to remove or depart, as aforesaid, after assessment, he shall forthwith collect the tax assessed by distress and sale, as in other cases. or not If any person described above shall refuse the afore- Person said statement of sales, or cannot be found, the assessor statement, refusing or collector shall assess such person at his discretion, found. according to the probable amount of his sales, and from such assessment there shall be no appeal. And if the person making the assessment shall be dissatisfied with the statement given of the amount of such sales, he shall assess the person giving such statement for what he considers the true amount of such sales, which shall be liable to correction by the board of police on exceptions, if shown to be incorrect. 11 Tax officers. List. List of property in any other county. Lists trans mitted between assessors. Where list not received before return of tax book. fraudulent. MISSOURI. County Court; also acting as Court of Appeals. Every assessor shall, at a stated time in each year, go through his county and require every person owning or having charge of taxable property, except merchandise, on the 1st of September in each year, and being in or out of the county, to deliver to him a written list of the same; and every such person shall deliver such list, on oath, particularly describing the lands; and shall also deliver a list of all taxable property he owns or has charge of in any other county and not then listed, and given in for taxation in that year in such other county. The assessor, as soon as he has completed his assessment, shall make out from the above lists, distinct lists for each county in which any such taxable property may be, and transmit the same to the assessor of the proper county, who shall assess the same as other taxable property therein, if not before assessed for the same year. When the list thus transmitted from one assessor to another shall not be received by the proper assessor before he has made return of his tax book to the court, he shall without delay assess the property contained in such list, and make return thereof to the court in a supplemental tax book, which shall be proceeded on, as nearly as may be, as the original. If the list be not given to the assessor in ten days from notice, the property is taxed double. List false or If any person gives to the assessor a false or fraudulent list, the property therein specified, and all that ought to have been listed therein, shall be taxed triple, and the offender may be fined. Corporate stock. Recorder to furnish abstract of convey When no list is given, the assessor shall himself make out the list on his own view or on information. Owners of bank stock need not list it, but the president of the bank, or other chief officer, shall deliver the assessor a list of all shares of stock and names of the owners. The taxes assessed shall be paid by the corporation, and they may recover from the owners of the shares the amounts paid or deduct it from the dividends. The recorder of each county shall annually furnish the clerk of the county court with an abstract of all conveyances recorded during the preceding year; said clerk corded. shall deliver to the assessor annually the tax book of the ances repreceding year, the above abstract, and taxable lands furnished by register of lands, and assessor after completing his assessment and making tax book for the year, shall return said documents to the clerk. The county court shall obtain from the United States land offices plats of townships in its county, and the register of lands shall procure from said land offices, or the general land office at Washington city, additional lists of lands sold each year and certify them to the counties in which the lands lie; said court shall add them to the maps, and the assessors shall have free access to said maps. The assessor shall, from the list delivered to him by Tax book. owners of property, the abstract from the recorder, the list of lands furnished by the register of lands and said maps and plots, and all sources of inquiry, make a complete list of all the taxable property in his county, to be called the tax book. The assessor shall deliver to the county court a copy of this tax book, on oath, as to its correctness. appeals. The county court of each county shall, on the third Court of Monday in February, after the assessor has returned the tax book, hear and determine all appeals from the valuation of property by the assessor. The tax book shall be open for inspection in the office. of the clerk of the county court for ten days before the session of the court of appeals; every one aggrieved shall appeal to said court. clerk and If the session of the said court is not held at the re- when quired time, the said clerk and two justices of the peace justices to of the county shall hold a court of appeals. hold court. book. After the tax book is corrected and adjusted as above and Copy of tax the county tax stated, the clerk of the county court shall deliver to the collector an authenticated copy, and at the same time make out and certify an authenticated aggre- Abstract. gate abstract of the tax book. assessment. The county court of each county shall determine all Errors of errors of assessment at any term of said court, before the tax is paid, on application of persons who show, by affidavit, cause for non-attendance on court of appeals. Every sheriff is, ex officio, collector within his county for Collector. two years, and shall give bond and security to the state for two faithful performance of his duties. |