H: r ) ^ \ ^ ' ^ m^^ ; I ! t ' ) ' r LIBRARY DNiVMMrY tf CAIIFO'NIA SAN DIEGO 4^ ^' 3^58' ,s8 . ,y ^ "U^ I A D I G E S T TAXATION IN THE STATES, UNDER THREE HEADS, 1. MODE OR MACHmERY OF TAXATION; 2. STANDARD OF VALUATION; 3. PROPERTY LIABLE TO, AND EXEMPT FROM, TAXATION. BY ALFRED B. STREET. ALABAMA. ARKANSAS. CALIFORNIA. COLORADO. CONNECTICUT. DELAWAKK. FLORIDA. GEORGIA. ILLINOIS. INDIANA. IOWA. KANSAS. KJBNTUCKY. LOUISIANA. MAINE MARYLAND. MASSACHUSETTS. MICHIGAN. MINNESOTA. MISSISSIPPL MISSOURI. NEBRASKA. NEVADA. NEW HAMPSHIRE. NEW JERSEY. NORTH CAROLINA. OHIO. OREGON. PENNSYLVANIA. RHODE ISLAND. TENNESSEE. TEXAS. UTAH. VERMONT. \^RGINIA. WASHINGTON. WISCONSIN. Published under the direction of the Joint Select Committee of the N. Y. Iiegi8< lature appointed to revise the Assessment Laws ; also the Report on the State Assessment Laws by the Joint Select Committee appointed by the Legislature of 1862. ALBANY: WEED, PARSONS AND COMPANY, PRINTERS. 1863. I Entered according to act of Congress, in the year eighteen hundred and siity-three, By ALFRED B. STREET, in the Clerk's office of the Diatrict Court of the United States for the Northern Di*. trict of New York. MODE OR MACHINERY OF TAXATION IN THE SEVERAL STATES. ALABAMA. Judge of Probate. Tax oflEl- Court of County Commissioners for each County, cere. Tax Assessors for each County. Tax Collector. The court of county commissioners is elected by the peo- oourtof pie trienuially, and is composed of the judge of probate and musi^onw?.' four commissioners. The assessors are appointed annually by the court. The collector is elected by the people of the county. The assessor, from the first of March in each year, as- Assessment sesses all the taxable estate, both real and personal, in his '"^'^®- county, and enters the assessment in separate books, and returns the same to the county judge of probate. Each asscvssor must give advertised notice of when and Notice, where the assessment shall be made. At the specified time and place, sworn lists of all taxable ^^*- roperty, made by the owners or claimants, are to be anded in by them. If the list is not handed in, a^ouble tax is imposed on Failure to said property by the assessor. *'*'• "^ In August, in each year, the court of county commis- oonn to sioners convene to examine and correct the returns of the iTBte^* assessors. The court corrects all erijors in the valuation and recti- fies all mistakes in the assessment returns, and turns them over to the judge of probate, who shall make out a state- ment of the amount assessed against each taxpayer ; which statement, after comparison with the original, shall be deli- vered to the tax collector. The judge of probate must, by first of May in each year, p"^*,^' also forward to the comptroller of public accounts a cor- forwards rect abstract from the assessment books of the total value, *'""™'^' ^ romiilrol- lur T»x ool- Uctor. DIGEST OF TAX LAWS— ARKANSAS. amount or nnirihcr of tlie general items on subjects of taxia- tion containijd in the books ; the aggregate amount of taxes on the value, amount or number of each item extended in- to a column, and the total amount by the addition of the sums so extended of all taxes due the state from his county. 'J'he Ux collector of each county respectively shall pro- ceed to collect and receive frorn and after the 1st of Octo- ber in each year, from every person chargeable therewith, the taxes imposed by law in his county. In default of pay- ment, tbe collector shall sell any property of persons indebted, sufficient to pay the taxes due and costs. ARKANSAS. Tax offl oers. Bchednle. Failure to liBt. Aoconnt of taxable property. Non-roel- dcut laudfl. Auditor of Public Accounts. County Court. Slieriff, ex, officio, Assessor and Collector. The sheriff of each county is, ex officio, assessor for hia county (a few counties excepted). Each assessor, immediately after 1st January, annually, takes an accurate list of all taxable inhabitants' property and privileges. The list is divided into two parts ; one containing the names of residents owning taxable property in the county, the other the non-residents. Said list shall contain: 1st, the lands; 2d, slaves over five and under sixty; 8d, household furniture over two hundred dollars ; 4th, horses, asses, mules, and neat cattle over two years ; 5th, goods, wares and merchandise ; 6th, all money loaned on interest beyond the amount for which the same person pays interest ; 7th, all capital employed in steamboats. The assessor shall make a schedule of the property given in by each person for taxation, which shall be sworn to by said person as to its being the full amount of taxable pro- perty owned by him. If any person ftiil to render list to assessor, or the latter thinks the one rendered is incorrect or fraudulent, he shall ascertain himself the taxable* property, and assess it at double the value. The assessor shall give public notice of time and place in each township of his county for taking accounts of the taxable inhabitants and property of the township. Each non-resident shall annually file with the auditor of public accounts, or assessor, under oath, a list of his lands in the state. If filed with auditor, he shall furnish the assessor with list DIGEST OF TAX LAWS— CALIFORNIA. 5 If non-resident fails to furnish list, the assessor shall assess his lands at double the value. The double value of all lands shall not be less than six dollars per acre. The assessors shall make out a correct list of all taxable List, property, which shall be sworn to by the owner, or claim- ant. They shall make a similar list of property of non- residents, sworn to by owners or claimants. Non-resident lands shall be valued by three householders Non-rcsi- where lands are situated. " dentianda. Each assessor shall file ainiually with the clerk of the county court of his county* the original assessment list made by him, with a certified copy, and give public notice of filing. Each person aggrieved by the assessment may appeal to Appeal, the county court at next term, and have the assessment corrected. Immediately after the assessment list shall be adjusted Tax books and corrected by the court, and the state and county tax stated thereon, the clerk of said court shall make out two tax books, one for the collector and one for the auditor of public accounts ; the original assessment roll shall be kept in his office. Said clerk shall deliver with the tax book a warrant to the collector to collect the taxes in his county. The sheriff is, ex, officio^ the collector. CALIFORNIA. Board of Stamp Commissioners. County Assessor for each County. Tax officers. Board of Equalization for each County. Auditor for eacli County'. Tax Collector for each County (except in certain counties where the Sherift' is, ex officio, Collector). Each county assessor between March and August in each asspss- year shall assess all taxable prooerty in his district, and shall also require a statement, under oath, of all taxable pro- swom perty from the owners or claimants. . Btatemenu If they refuse or neglect such statement, the assessor shall make an approximate estimate of the same. At the same time and in same manner as the other lists of property herein required are given, every person shall deliver, under oath, a list of all the property, real and per- sonal, he or the firm of which he is a member, and the corpo- ration or company of which he is president, ctishier, trea- surer, secretary, trustee or managing agent, owns, claims or has charge or control of in any otlier county in the state, which he does not of his personal knowledge know ha3 been assessed in such other county for that year. 6 DIGEST OF LAX LAWS— CALIFORNIA. Each assessor, as soon as be shall have received a list of any property in another county, under the foregoing sec- tion, shall make out from the list.s delivered to liirn a list for each count}'' in wfich any taxable property may be, and shall transmit the same to the assessor of the proper county, who shall assess the same as other taxable pro- perty therein, if it has not been before assessed for the same year. The assessor shall j^rcpare a tax list or assessment roll in the book furnished him by the board of supervisors, in wiiicli shall be listed or assessed all the real estate im- provements (m real estate and on public lands, and other })ersonal property witiiin the limits of the county. He shall also in a book make a map or plan of the various Vjlocks within any incorporated city or town, and mark thereon the various subdivisions as they are assessed, and in each sul)division he shall mark the names of the persons to whom it is assessed. On or before first Alonday in August the assessor shall complete his tux list or assessment roll, and deliver it, with his certificate and map book, and all of the original lists of property given to him, to the clerk of the board of super- visors, who then shall give notice of the fact, specifying therein the time of meeting of the board of equalization in a newspaper, or if none, as board of supervisors shall direct; and he shall keep the roll open in his office for pub- lic inspection. The assessor may lawfully, at any time after first Mon- day in August, and before last Saturday in October, assess any property not on the regular list; and he shall enter such assessment in a separate portion of the tax list or as- sessment roll, under the head of " subsequent assessments," and shall deliver a true copy of the original assessment to the county auditors, to be compared by him with the en- tries in the a.ssessment roll, and same shall then be filed with the clerk of board of supervisors. Board of The supcrvisors of the county form a board of equaliza- u2n^^'^' tion, of which their own clerk is the clerk. They meet in August, and determine all complaints of the assessed value of property, and correct the same by de- ducting or adding thereto. The assessor shall be present during the equalization of his roll, and make statements ; and the recorder of the county shall also be present, with an abstract of all unsatisfied mortgages and liens on record, for the guidance of the board in their equalization. If the board finds it necessary to add to the assessed val- uation of any property on the roll, they shall notify the DIGEST OF TAX LAWS— CALIFORNIA. 7 person interested of the day when they shall act in the case and allow a reasonable time to appear. After adjournment of board in September, the clerk shall make out a list of all persons, the valuation of whose property has been added to, with the amount so added on the roll, who have not appeared before board, and a list of all property added to as above, the owners of which had not appeared before board, and the board of supervisors shall publish same in a newspaper, or if none, by posting. Any person, as above, not appearing before board in Sep- tember, may appear before said board in November, and in making affidavit that he had no knowledge of such increased valuation of his property, he shall have a hear- ing before board and the determination shall then be final. The clerk of said board shall report all changes made to the auditor, who shall make the changes required in the original assessment roll, and the auditor shall report in his next regular statement to the comptroller of state such changes. On adjournment of board, the clerk shall deliver the cor- county rected assessment roll to the county auditor, who shall add *"^^'"- up the columns of valuations and deliver a true certified copy, styled a "Duplicate Assessment Roll," with the state, county and other taxes, and map and plat book to the col- lector. The collector shall, unless otherwise directed by board of supervisors in the respective counties, accompany the asses- sor through the county, and, on entry of any assessment of movable personal property to any person, corporation, fiira or company, who docs not own any real estate in the county, to demand payment of the taxes on same, and if such person, &c., shall neglect or refuse to pay, the collec- tor shall seize sufficient personal property of such person, &c., and sell on notice at public auction, sufficient to satisfy said taxes and the expenses. The collector, on receiving the duplicate assessment roll from the auditor, shall proceed and collect the taxes. The governor, treasurer and attorney-general, shall con- gjamp com- stitute a board of commissioners of stamp duties, who shall missiouers. take charore of this branch of revenue. DIGEST OF TAX LAWS— COLORADO. Tax offlccrs. County coinmis (•ioiiers to levy taxes iu county. Inhabitant to list. Kotice to make list. List. Census board. COLOllADO. Board of County Commissioners. County Assessor, Census Board, which is a B)ard of Equalizatiua. Board of Appeal. County Treasurer, ex offido, Tax Collector. The board of county commissioners shall annually levy the following taxes on the assessed value of taxable pro- perty in the county. For territorial revenue, three mills on a dollar when no rate is directed by the census board. For ordinary county revenue, including support of the poor, not more than six mills on a dollar and a poll tax of fifty cents. For the support of schools, not less than one-half mill, nor more than two mills and a half on a dollar ; and. For roads. Every inhabitant of full age and sound mind shall list all taxable property in the territory of which he is cj^ner or controls. The assessor of each county shall, in March of each year, leave with each resident of the county, of full age and sound mind, a notice, to make and return to him, within a specified time, a list of his taxable property. The list shall contain : nis lands and town lots : and personal property, viz. : Amount of capital in merchandise ; Amount of capital in manufactures ; Number and value of horses, mules, asses, oxen, sheep, swine, goats, carriages and vehicles ; amount of money and credits; of clocks, watches, jewelry, gold and silver plate; number and value of musical instruments ; amount of taxa- ble household furniture ; amount in stock or shares in any corporation or company ; amount of all other property not enumerated, and the number of polls. The above list of items may be diminished, enlarged or varied, by the census board, which consists of the county commissioners, the county clerk, and treasurer, so as to obtain such facts as they deem advisable. The census board shall furnish the assessor with blank forms for the assessments, and such instructions as to secure full and uniform assessments and returns. The list must be signed and sworn to by the person making it. DIGEST OF TAX LAWS— COLORADO. 9 If sacli person fails to render the list, the assessor shall ft.uemeut! ascertain the number and value of the several species of property required, and return the statements to the county office when he returns his assessment roll. All property is to be valued by the assessor except such as is herein required to be valued by the owner. On or before 1st of June the assessor shall make out and Assessment deliver an assessment roll to the county clerk, which roll is '''^"" to be verified by his oath. The clei'k shall make an abstract of roll and transmit it Abstract, to ihe auditor of the territory ; but the census board is authorized to add to or diminish it, and to require such different further matters to be returned as it deems proper. The census board shall be a board of equalization, and Board of shall examine the various assessments as regards the ter- tilmV^*" ritorial tax, and equalize the rate of assessment, when not made uniform by the assessors. The equalization may be made by changing the assessments; varying the rate of taxation in the counties; leaving unchanged as far as prac- ticable what would have been the aggregate of valuation had no such equalization been made. The auditor, in July, transmits to the clerk of each county Auditor a statement of the changes (if any) in the assessment, and the rate of territorial tax to be levied and collected in his county. The county clerk and treasurer constitute a board of goardof appeal to correct any errors complained of to the board by appeal. any aggrieved person. On the second Monday in July the board of county com- . missioners shall levy the requisite taxes for the current taxes, year, and they may be levied at any time after 1st of July, if the statement has been received from the census board. After the taxes are levied, the clerk shall make out a ^ax list, tax list, in a tabular form, and attach to it his warrant requiring the county treasurer to collect the taxes therein levied. The said treasurer (who is, ex officio^ collector), on receiv- Treasurer ing the tax list and warrant, shall proceed and collect the ex officio,' taxes therein levied, and return the same to the office of *^" the territorial treasurer. 3 10 DIGEST OF TAX LAWS— CONNECTICUT. CONNECTICUT. Tax officers. ASBORSOrfl and board of relieC LIfU to bo required. When assessor to liBt. Assceoora to equnlize valuation and make abptract of list for inspection. Duties of board of relief. Abstract transmitted to comp- troller. Companies to inform of stockhold- ers; amonnt of stock, &c. A BsossorR of the Towns. Uoard of Relief. Board of Kqualization. Town Clerk. Collector. Justice of the Peace. The towns sliall annually elect one or more (not exceed- ing five) as.se.ssors ; and one or more electors (not exceeding five) shall be chosen to constitute a board of relief. The assessors shall, in October in each year, publicly require from all taxable persons in their town, written or printed listi* of the taxable property belonging to them on the tirst of said month, specifying the different kinds and value; and said assessors, by viewing said property or otherwi.se, shall obtain such other information as may be necessary to amend, add to or fill up said lists. If any person shall not, on or before the 1st of Novem- ber, furnish said list, the assessor shall fill out a list for such person, at the pivsent full, just value of the taxable property. When the lists have been so received or made by the asses.sor, they shall equalize the valuation of the property to be assessed, and make any other assessments onjitted by mistake or required by law, m.ake an abstract of the list and lodge it in the town clerk's ofiice, on or before the 1st of December in each year; and the town clerk shall exhibit said lists and valuations to the inspection of every person liable to pay taxes. The board of relief shall meet in January in each year, having given public notice, in the town to which such board belong.s, and hear appeals from the doings of the assessors ; and also equalize the valuations and assessment lists of vSaid town ; and in doing so may increase or reduce the list of any person, but must give him notice to appear and show cause why the list should not be increased. The town clerk of each town, after such hsts shall have been received, examined and corrected by the board of relief, shall, on or before the 1st of March, in each year, transmit an abstract of said lists to the comptroller. The cashiers of banks, and secretaries and clerks of insu- rance and other companies, shall inform the assessors of each town, at a stated time, of the names of the stockholders and amount of stock owned by each, and its market value; also the names of any person in said town whose stock or bonds may be held by an^^ such company as security for any loan, or as collateral to any indebtedness or liabihty, DIGEST OF TAX LAWS— CONNECTICUT. U the amount and description of such stock or bonds ; and if such owner shall transfer such stock, to evade taxation, he shall forfeit to the treasurer of the town a sum equal to one per cent of the ratable value of such stock. Resident or non-resident owners of moneys in savings ^""n^**" banks exceeding two hundred and fifty dollars, shall be ^|?^^j?^®^ taxed for such excess, and shall be set down in list at six per cent ; and in case of resident owners, the treasurers of the banks shall give annually the notice as in case of stocks; and the moneys ^foresaid belonging to non-resi- dent owners, shall be taxed as other similar estate, and the amount of all county, town, and society taxes arising thereon, shall be, by the several collectors, paid to the trea- surer of the state. The Treasurers of the several savings banks and savings fj^j^g^t and building associations shall annually on the 1st of July of savinga or ten days thereafter, at a given time, deliver to the oTassoda- comptroller of public accounts, a sworn statement of the ^'°"^- total amount of all deposits and stocks in said institutions on that day ; and said savings and associations shall pay to the treasurer of the state, tor its use, a sum equal to one-fourth of one per cent on the total amount of deposits and stock in said savings and associations on that day. And said savings banks shall also at same time pay to the said treasurer for use of state, a sum equal to three-six- ^^J"^^"*®' teenths of one per cent upon the total amount of deposits cent on in said savings banks on thit day which shall be in lieu an^untof of all other taxi-s on such institutions, or deposits or stock deposits, therein after the time aforesaid; provided, that it shall not be so construed as to exempt from taxation any real estate held by such savings banks and associations, over and above what may be required and used by such institutions for the transaction of its apj^ropriate business. The cashiers of the several banks, and clerks or secre- ft'^fement taries of the several insurance companies established in ot banks 1 • 1 1 r» 1 • 1 • 1-11 1 J andinsn- this state, the stock or which is now liable to be taxed, ranee com- shall, annually on the 1st of October, or within ten days ^*°'''®' thereafter, deliver to the com{)t roller of public accounts, a sworn statement of the total amount of the capital stock which has been paid in, and its market value, and shall at same time pay to the treasurer of the state for its use, a sum equal to one-eighth of one per cent of the value of such stock of their respective institutions now liable to be taxed ; and if any of the above officers shall not comply with the above requisitions, such institutions shall forfeit one per cent on the total amount of such capital to the treasurer of the state for its use. 12 DIGEST OF TAX LAWS— CONNECTICUT. Brinks, in- surniicB and other com panics to givo a ftworn list of non- rcsidiMit Btockhold- PajTncnl of two-thirds of 1 piT cent of the value of all the stock. Moneys, debts at interest, Ac. set in list at (> per cuut. When assessor shall add moneys, &c. to list. Appeal. Duties of board of relief iu certain cases. Tlic casliicrs of banks, and the .secretaries or cJerk.s of iiisiii-ance or other eoinpaiiies, shall annually on or bd'oi-o the 1st of Oetober, deliver to tlu; comptroller of public accounts a list, under oath, of all taxable non-residents, who were on said day stockholders in said banks and com- panies, with the number of the shares and market value, or amount of the taxable deposits belonging to each of such stockholders or depositoi-s. The said officers shall annually on 1st of July, pay to the treasurer of this state a siiiij^ equal lo twotliirds of one per cent of the value of all the stock of their respective institutions owned or held on said 1st of October by non- residents; and each of said institutions shall have a lien on the stock of each non-resident stockholder for the reimbursement of such sum so required to be paid. All moneys and debts at interest evidenced by bonds, not<^s, or other written obligations of responsible persons, resident in this state, oi- elsewhere, except moneys lent to this state, all moneys at interest, secured by mortgage on real estate in this state or elsewhere, and all moneys invested in any stock of the United States or of eitlier of the states, or in stocks issued or created by any city, town or other community, shall be valued and set in the list ol the owner at six per cent. If owner omits listing such moneys and debts, the asses- sors shall add thern to list at six per cent value, and give notice to such person, who* may appeal to the board of relief which, if it finds the person to be aggrieved, shall deduct such addition ; but if such person, having been notified, does not appeal, the doings of the assessors shall stand. A person owing a debt which has been set down in his list, bat which is liable to be set in the list of the creditor, may apply to the board of relief, who shall deduct the debt from the debtor's list and add it to the creditor's if resident in the town ; if not, then board shall notify the board of relief of the creditor's town, who shall add it to creditors list. So much of said debt as may be necessary to aksorb the personal estate set in the list of such person, shall be deducted at the rate of six per cent, and the residue of said debt, if any, shall be taken from his list at the rate of three per cent. No such addition, however, shall be made by any board of relief to the list of any creditor without giving him notice to show cause why such addition should not be made, and also no deduction shall be made from the debtor's list, except from the list of real and personal estate assessed and set in the list of such debtor. DIGEST OF TAX LAWS— CONNECTICUT . 13 Real estate of corporations over and above what is re- corporate quired and used bj them for their appropriate business, oTer^wifai shall be liable to be assessed and set in the list of the cor- assessed. poration in the town where such estate is situated, and shall be liable to taxation to the same extent as if owned by an individual. The penalty on persons for false lists is threefold the rate Penalty for per cent on their taxable property. If assessors shall omit umfJifm' any taxable estate in their lists, by a certain time, the board 'jy ^-f.c-^s-jrs ^-' ,. ,. .,. . f, ,',.'' T 1 11 1 • 1 Bupplied by oi relier, il estate is aiterwaras aiscovered, snail value it and board of set it in the list at threefold the rate per cent that the same ^^ ''^ ' kind of property is rated, unless the owner can show it was omitted by mistake, in which case it shall be set in the list at the same rate as if it had not been omitted ; and when- ever a poll shall have been omitted, the said board shall set it in the list. The taxable property of non-residents shall be arranged in Non-resi- separate assessment lists, and valued by the assessors from pertyl'tww the best information to be obtained, with or without the ^'^'"'-"d- written lists of the owners. The treasurer and comptroller shall constitute a board Board of of equalization, and shall meet annually in March and tion.''^^" equalize and adjust the assess>nent list of the several articles of taxable property which compose the lists of the towns, by adding to or deducting from the list of any tow'n, or any part thereof, such sum per cent as when compared with the valuations of other towns, will equalize the same ; and » such lists shall then constitute the general list of the state. If the board shall add to or deduct from the list of anjr town, the comptroller shall, by a given time in each year, notify the town clerk, who shall add to or deduct from each • separate list of said town such rate per cent on each articl| as shall have been increased or diminished. The assessment list in each town, as made and corrected y^^^^^il^^^ by the assessors and board of relief, shall be the list on the one on which all county, town, society, school district and high- rre'ia'ci".'"' way taxes shall be laid. Merchants shall be liable to be assessed for the average Merdi.iuts amount of goods kept on hand for sale during the year, u'^ses^-ed. with the addition of all debts due them from responsible persons, and any merchant may have a deduction from his list of all debts owing by him, whether such debts are due parties residing in this state or otherwise. Wlienever the General Assembly shall grant a tax to be ?f«te tas levied upon the inhabitants of the state, it shall bo laid on jfunc""; list the general list completed according to law : and the trea- surer of the state, without further notice, shall issue his u DIGEST OF TAX LAWS— DELAWARE. warrants to tlie collectors of such tax in each town in the state, commanding them to levy, collect and pay the same into the treasury of tiie state at the time appointed. The collectors of state taxes in each town siiall collect such tax, and pay it U) the said treasurer. Whenever any town or other community authorized to raise money by taxation, shall lay a tax, they shall appoint some proper person to be collect<;r, and the selectmen of towns and committeemen of otlier communities, shall make out rate bills for the same, containing the proportion each person is bound to pay, according to the list made and completed, required by law ; and shall apply to some jus- warrant for tice of the peace, who shall issue a warrant for collecting tax of town such tax, directed to the collector appointed to collect the communf- Same ; and the said collectors shall collect and pay the same ties, within the time limited by the town or community im- posing the same. Collectorii. Appolnt- niunt of collector. Bate bills. TaxofiScers. Aascgsment of persoual property ex£ry4 jrears and of real 3 years. Hondreds. AsBeesment by assessor of real property. Personal property. DELAWARE. Levy Court. Clerk of the Peace. Assessors. Collectors. A general assessment of persons and personal property in each county shall stand and be acted on for four years ; and of real, for eight years. Annual assessments shall also be made of persons arriving at twenty-one years, or have come to reside in county, or have been omitted since as- sessment. The state is divided into three counties, and the coun- ties into twenty-six hundreds. The assessor in each hundred shall, in the year of a general assessment of real estate, take an account of land therein, specifying the acres belonging to each owner, whether improved or not, and assess the same. He can call on owner for the quantity thereof, and for same purpose on the office of records. He shall also take account of lots and houses in cities and villages, by whom held, and value ; and, if necessary, call on owner for the quantity, value and rents. He shall also assess all the taxable personal property in his hundred, and make a written statement thereof, showing the names of owners, different kinds of property, the value, amount of each owner's assessment, ana amount ot assess- ment of the whole hundred. DIGEST OF TAX LAWS— DELAWARE. 15 If owner of property is unknown, he shall nevertheless value said property. Every owner or manager of taxable real or personal '^*' property shall give to assessor, if required, an account thereof in writing, with owner's name. If he gives a par- tial account to avoid tax, he shall be fined the full value of omitted property, if personal ; if real, forty dollars. He shall be fined also for any refusal or neglect in his account; and fur removing property to avoid assessment, shall pay double the proper assessment. Each assessor shall return his assessment to the levy court in February of each year, and shall attend court. To enable the levy court to assess his property, he shall deliver to said court in February in the year of a general assessment of real and personal property, a statement thereof on oath. The levy court of each county is composed of commis- Levy court, sioners, varying in number in dach county, elected by the counties. They meet three times a year. In November the court gives instructions to the asses- Dutiea. sors, and m February values the property, real and personal, and determines the poll assessment of each assessor. At the same meeting the court may examine, correct, and ^^y corre«t 111 1 siBsess- may add to the assessments returned by the assessors ; and menu, may require any person omitted by assessor to appear and render a statement of his taxable property, and shall assess such property. It shall be the special duty of the court to see that the principle of assessing property at its true value be carried out by the assessor. The levy court in each county shall also sit as a court Levy conrt, of appeal in March of every year. appe'di' They have power, either on appeal or their own exami- nation, to add to or diminish any assessment, and correct the assessment list, and exercise a general supervision over the whole matter of assessment They shall equalize all assessments accordinc; to right Aieo court and justice. tion. An assessment list shall not be called in question else- itsdeci*- where than in the levy court; and the same, as it shall bjvo. stand in said court, shall be conclusive. The said court shall also apportion the road, poor and county taxes. It shall, in April in each year, issue a duplicate of the conccto™. assessment list with a warrant of collection, to the collector of each hundred (whom the court of each county appoints)^ who proceeds to collect the taxes. 16 DIGEST OF TAX LAWS— FLORmA. Clerk of the peace. The clerk of the peace in the respective counties shall dispense tavern and peddler licenses, and retailers of goods, wares and merchandise; shall act as clerk to the levy court, and shall post in some public place in each hundred in his county, the persons and their assessments of such hundred. He shall also furnish the auditor, in every j'car in which a general assessment of real or personal property is re- turned, two certified abstl*acts of such assessment for each hundred. FLORIDA, Tax offlcerB. Bctnrn. Assessor's doubt as to CorroctncBB of returns. Commis- Biou. Refnsal to make return. Undervalu- ing of property. Dntiesof county commis- Biouevs as to oasessore Assessor. County Commissioners. Collector. Any person making a return of taxable property shall state the number of slaves, acres of land, head of horses, asses, mules, neat cattle, swine, sheep, or other things pro- per to enumerate. Should the assessor have any doubt as to the correctness of such return, or any part of it, either as to number or value, he shall lay the same before the county commis- sioners of the county where the case may occur, and the commissioners shall appoint a commission of three persons to inquire into the correctness of said return and report to said commissioners under oath, and the valuation of said commission shall be taken as the true assessment in such cases. Whenever any person shall refuse to make his tax return to the tax assessor of any county, it sliall be the duty of such assessor to report such refusal to the judge of probate of the county, who shall issue execution against the party for a sura not less than an amount which he may deem will fully cover the amount of taxes due the state and county by the party refusing to make such return. The assessor shall not receive any return of taxes except under oath, and in all cases when he has reason to suppose that in any return the property has been undervalued, he shall report the same to the county commissioners. It shall be their duty, before any tax books are received from any tax assessor, to require of said assessor an oath or affirmation that all the taxes on the regular list have been returned under oath, and that he believes that the said pro- perty has been returned at its true value, and that said returns embrace all the taxable property of the parties making the same within the limits of said county. DIGEST OF TAX LAWS— FLORIDA. 17 The board of county commissioner.^ shall between 1st J'y,y,{ty'tax of January and 1st of March, in each year, levy a county andcbiiec- tax, which shall be appropriated to discharge the demands on their respective counties, upon the same persons and species of property as are subject to state tax according to the assessment of that year, but the tax so levied shall not exceed fifty per cent upon the amount of the state tax, and the same shall be assessed and collected by the same per- sons in each county, and at the same time, and in the same manner that the taxes of the state are assessed and collected, and shall be paid into the hands of the county treasurer at the same time that the state taxes are required to be paid, and shall be, in all respects, under the same regulations and restrictions which by law are provided for the due assessment, collection and payment of the state tax, and the assessor and sheriff shall be allowed the same compen- sation for assessing and collecting thecount}'- tax, as for the statie tax. The several incorporated towns in this state may, and ^a°xes°™'""* they are hereby authorized to levy and collect a tax for corporation purposes upon all the kinds of property and subjects of taxation recognized as subjects of state taxation ; provided, the tax so assessed and collected by the authority of any incorporation in this state shall not exceed fift\^ per centum upon the amount of the state tax: provided, however, that no city or incorporated town or county shall in any wise be prevented from levying a tax upon all such property or subjects of taxation as is not mentioned as taxable by this act. A board of countv commissioners of each county shall, in county . . , "^ colli mid September, in each year, hold at their respective county sioners to seats, a special court or session to examine the list of in- venuist^"^" solvencies and overcharges that may be returned by the ''".'^ 'i°"^" sheriffs of their respective counties and shall certify such allowance as may appear just and right to the comptroller of the treasury, who shall allow the same so certified to the sheriff in the settlement of his accounts; the said court or Board to board shall have power to grant relief to all such persons as fo person's may have been overcharged or improperly taxed in any way "s^'f'c^'^'i- or manner whatever. The sheriffs of the several counties of this state, shall be, sheriffs, ex ex officio^ collectors of the taxes in their respective counties coUectorB. as well for count}^ as state purposes, and shall, in addition to their official bond, give bond for the faithful performance of their duties; and from and after the 1st of October in ^Jf/^^" each year, shall have power to make distress and sale of wiieu and goods and chattels, lands and tenements of all delinquents made. 3 18 DIGEST OF TAX LAWS— GEORGIA. Notice of sale. who shall not have made payment of the taxes due for that year. Notice of such sale shall be given by advertisement at the door of the court house of the proper county, and at least two other public places within the county, at least ten days previous to the day of sale, when the distress shall be of goods and chattels within the county ; and where the delinquent has no goods and chattels within the county, then the lands and tenements of said dehnquent within the county may be sold by the sheriff, or so much thereof, as shall be sufficient to pay and satisfy the amount of taxes due from such delinquent, together with all costs and charges arising thereon. Tax ofQcere. Receiver of tar. Returns. Duties. Ust. GEORGIA. The Governor. ComptroUer-GeneraL Treasurer. Receiver for each County. The receiver of the tax returns in each county shall re- ceive all returns to him on the oath of the persons making them, and at such valuation as they may affix; and if such persons fail to make return, or affix a value, the receiver shall make such valuation, and assess the tax ; and in cases where no return is made, or no valuation made by the per son returning, he shall assess a double tax. All persons shall in their account, give every tract of land, its acres, locality and quality, and the aggregate value, including the value of the buildings, machinery, toll bridges or ferries on the same ; also a classification of the taxable persowal estate, specifying the number of slaves and value ; and aggregate of all other chattels, moneys and solvent debts, due or to become due. The receiver shall enter the above taxables in a book or digest, with the appraised value thereof, and return one copy to the comptroller-general; one to the clerk of the inferior court, and one to the tax collector. In the digest shall be made out an abstract, stating each subject of taxation ; the amount of aggregate value of each, the number of acres of land, number of slaves, polls, free persons of color, professions, dentists, and daguerreian artists. The comptroller-general shall examine and correct said digest ; shall ascertain the aggregate amount of each, and all the digests and report same to the governor, who, with Bat* of tax. the comptroller, shall assess such a rate per cent, not exceed- Digest Abstract. Comptrol- ler Oeueral, Governor. DIGEST OF TAX LAWS— ILLINOIS. 19 ing one-twelfth of one per cent, on the entire amount, as will raise an amount of revenue corresponding to the wants of the state, and notify the several tax collectors through- J^^^^^°^- out the state of the rate per cent so imposed, and the amount to be collected, by each, in each county. The amount so required to be assessed and collected shall not exceed the sum of three hundred and seventy- tive thou- sand dollars annually. The comptroller-general and treasurer, after the return comptroi- of taxes has been made by the tax receivers of the counties, 'a^.J'd'^TrJasD. shall make an estimate of the sum total of taxes raised, '■^'^• according to the per cent assessed ; and if it should appear that the sum total would exceed the amount of taxes re- quired to be raised, then the comptroller-general shall direct the tax collectors to make such deduction, in an equal J^^^y'^' ratio, on everything taxed according to value, as will reduce the sum total of taxes as nearly to the amount to be raised as is practicable; the comptroller specifying the percent reduction necessary to be made. ILLINOIS. Auditor of Public Accounts. Tax officers. Board of Review (composed of tho Town Assessors, Town Clerk, and Supervisor). County Court. County Clerk. Board of Supervisors of County. Clerk of Board of Supervisors. Town Assessor. Town Clerk. County Treasurer, ez officio, Collector. The definitions of " real property " and " land," " invest- ment in stocks and bonds," "personal property, moneys and credits," are similar to those of Ohio. Every person of full age and sound mind, not a married ^o?v''ii«ed woman, shall list the real property he owns, in the district he resides in ; the personal property he owns, all moneys in his possession, moneys invested, loaned or otherwise controlled by him as agent or attorney, or on account of any other person or persons, company or corporation what- soever, and all moneys deposited subject to his order, check or draft, and credits due from or owing by any person, body corporate or politic, whether in or out of such county. The property of every ward shall be listed by his guar- dian; of every minor child, idiot or lunatic, having no other guardian, by his father, if living, if not, by his mother, if living; and if neither father nor mother be living, by the person having such property in charge ; of every wife, by DIGEST OF TAX LAWS— ILLINOIS. rcreona listiufj pro- perty in behalf of othera shall list it 8cpa- rnte from hia own. Where property listed. ProYlso. Exempted firoperty isted. Certified statement of personal property re- quired. What state- ment shall contain. her liusband, if of souiul mind, if not, by herself; of every person for whose benefit property is held in trust, by the trustee ; of the estate of a deceased person, by the executor or administrator ; of corporations who.se as.sets are in the hands of receivers, by such receivers ; of every company, firm, body pohtic or corporate, by the president or princi- pal accounting officer, partner or agent thereof. Every person required to list property in behalf of others, shall list it in the same county, town or district, in which he would be required to list it if such property were his own ; but he shall list it separately from his own, specify- ing in each case the name of the person, estate, company or corporation to whom it belongs. Real property shall be listed in the county, town or district where it belongs ; per- sonal property, money and credits, except such as are required to be listed otherwise, shall be listed in the county, town or district where the owner resides; the property of banks or bankers, brokers, stock-jobbers, insurance or other companies, merchants and manufacturers, shall be listed in the county, town or district where their business is usually done ; provided, that in the counties of the military tract, owners of real estate shall not be compelled to return the same if they desire it to go to sale, and so inform the assessor. Property held under a lease exceeding ten years, belong- ing to the state, or any religious, scientific or benevolent society or institution, whether incorporated or unincorpo- rated, and school and ministerial lands, shall be considered, for all purposes of taxation, as the property of the person holding the same, and shall be listed as such, by such per- son or his agent, as in other cases. Each person required to list property, shall deliver a signed and certified statement of all the personal property, moneys, credits, investments in banks, stocks, joint stock companies," or otherwise, in his possession or control, either as owner or holder, or that he holds in a representative character. Personal property shall be listed with reference to the quantity on hand and owned on first of May in the year for which the property is required to be listed. Such statement shall set forth the number of horses, neat cattle, mules and asses, sheep, hogs, and respective value ; every carriage and wagon of whatever kind and value ; every watch, clock and piano, and respective value; the value of the goods and merchandise which such person is required to list as a merchant, or banker, or broker, or stock-jobber; the value of materials and manufactured articles which such person is required to list as a manu- DIGEST OF TAX LAWS— ILLINOIS. 21 lacturer ; the Vcalue of moneys and credits required to be listed ; the value of moneys invested in bonds, stocks, joint stock companies, or otherwise, which such persons is re- quired to list ; the total value of all other personal property, including household furniture ; provided, that the value of such property shall be determined by the assessor. If anv person refuses to list, or e;ive a false and fraudu- Refusal to lent list, the assessor shall assess the person s property at false and double its value ; and if assessor neglects or refuses to do so, fut"^"^''"^ he shall forfeit fifty dollars. If the assessor deems property has been valued at less than true value, he shall raise it to its true value and notify the owner. Every merchant when he delivers to the assessor a state- statement ment of his other personal property, shall state the value of such property appertaining to his business as a merchant ; and in estimating the value thereof he shall take as the cri- Estimate of terion the average value of all such articles of personal wilatwav. property which he shall have had from time to time in his possession or control during the year next previous to the time of making such statement, or if he has been in busi- ness during a less time then during the time he has been so engaged ; and the average shall be made up by taking the amount in value on hand as nearly as may be, in each month of the next preceding year in which the person making such statement shall have been in business, adding together such amount and dividing the aggregate amount thereof by the number of months that the person making the statement may have been in business during the pre- ceding year; provided, that no consignee shall be required fo'con.""** to list for taxation the value of any property, the product signee. of this state consigned to him for sale, or otherwise, from any place within the state ; nor the value of any property consigned to him from any other place for the sole purpose of being stored and forwarded ; provided, he shall in either case have no interest in such propert}'-, or in any profits to be derived from its sale; and the word p?;vso?i, as used in this and succeeding sections, shall be held to mean and include firm, company and corporation. The manufacturer shall also with his statement include statement the average value, estimated as above, of all articles pur- facturer. chased or otherwise held to be used in his business, of manufacturing, rectifying, combining, &c., which he shall have had on hand during the year next previous to the time of making such statement, or if not so long, then during the time he was engaged in business ; provided, Pro^iBo. that from the value of property the product of this state, 22 DIGEST OF TAX LAWS— ILLINOIS. «fr Machinery tobclietud. Statement of bankers, brokers, &c. To include average value of moncj's, notes, bills of exchange, bonds, &c. Merchants to make additional report. the mercbant or manufacturer listing the same shall be entitled to deduct the amount owing by him for such pro- perty and for moneys invested therein; and provided, further, that from the value of property, the product or stock of this state, the farmer or dealer listing the same shall be entitled to deduct the amount owing by him for such property, or for moneys invested therein. Every owner of a manufacturing establishment of any kind, and every manufacturer, shall list as a part of his manufacturer's stock the value of all engines and machinery of every description, used or designed to be used in any process of refining or manufacturing (except such fixtures as shall have been considered as part of any parcels of real property), including all tools and implements of every kind used or designed to be used for the aforesaid purposes. Every banker, broker, or stock-jobber shall, in his state ment to the assessor of his other taxable personal property, also include the average value (estimated as provided above) of all moneys, notes, bills of exchange, bonds, stocks or other property appertaining to his business, "v\'hich he shall have had from time to time in his possession or control during the year next previous to the time of making such statement, if he shall have been so long engaged in such business ; if not, then during the time he shall have been so engaged. When a person shall commence merchandising in any county after the 1st day of May in any year, the average value of whose personal property employed in merchandis- ing shall not have been previously entered in the assessor's list for taxation in said county, said person shall report to the clerk of the county, who shall enter the same upon the tax list, the probable average value of the personal property intended to be employed by him in merchandising until the 1st of May thereafter ; and shall pay to the collector of such county a sum which shall bear the same proportion to the levy for all purposes on the average value so em- ployed as the time from the day on which he shall commence merchandising, as aforesaid, to the 1st of May next suc- ceeding shall bear to one year ; provided, that if the person so listing his merchant's capital shall present a bona fide receipt from the collector of any county in which such merchant's capital had been previously listed and taxed for the amount of the taxes assessed, and by him paid on the same capital for the same year ; in that case it shall be a receipt from paying taxes again on such capital ; provided, further, that if the tax list had been delivered to the col- lector before the receipt of such report, it shall be the duty DIGEST OF TAX LAWS— ILLINOIS. 23 of tlie clerk, -within ten days after receiving any such report, to charge the same to the collector, and notify him of the amount so charged, who shall collect and pay over said amount in like manner as near as may be, as if it had been regularly entered on the tax list. Any person dealinsr in stoclvs, or in buyino; or sellino- bankers *j X. <~> ' fc/cD ^uuQ DroKcrs bills of exchange, checks, drafts, bank or promissory notes, to make or other kind of writing obligatory, after the 1st of May in report""*^ any year, the average value of whose personal property employed in such business shall not have been previously entered on the assessor's list for taxation in said county, shall report to the county clerk of the county the probable average value of the property intended to be employed by him in such business until the 1st of May thereafter; which amount shall be entered on the tax list, and the taxes col- lected as in other cases. Any person commencing or engaging in merchandising. Penalty for banking, in brokerage or stock-jobbing, and shall not within rcl^ort'.**' one month thereafter list his property, shall forfeit, in addi- tion to the taxes authorized by law, a tax of two per cent on the value of the personal property so employed by him, for the use of the county, to be collected in like manner as other taxes, said value to be ascertained, as near as may be, by the assessor, or, if he has made returns of the assessment list, then by the clerk. The president and cashier of every bank or banking Listinp of company incorporated by the laws of this state, and having ?an^"*|''' the right to issue bills for circulation as money, shall make 2°!Pi^!51.'I^ out and return to the bank commissioners in May, annually, rations, a written statement of the average amount of notes and bills discounted or purchased by such bank or company, which amount shall include all the loans or discounts of such bank or company, whether originally made or renewed during the year next preceding the 1st of May aforesaid, or at any time previous, whether made on bills of exchange, notes, bonds, mortgages, or any other evidence of indebtedness, at their actual value in money, whether due previous to, during or after the period aforesaid, and on which such bank or company has at any time reserved or received, or is entitled to receive, any profit or other consideration whatever, either in the shape of interest, discount, exchange, or otherwise. Stocks deposited with the state treasurer, shall be valued at the rate at which they are deposited. The bank commissioners shall proceed to ascertain the amount of the property valued in accordance with the provisions of this act, and make return thereof to the auditor, who 24 DIGEST OF TAX LAWS— ILLINOIS. Notes nnd bill? dis- counted : Amonnt, how aBccr- tained. Other com- panies to list. Return. Movable property. In case of false valuar tious. shall report the same to the clerk of the proper county, and said clerk shall enter the sanie on the tax list for taxation. To a.sccrtain 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 sueh 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, tele- graph, 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 vnlue, its real and personal property, moneys and credits within this state in the manner follow- ing: 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 pro- perty 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 pro- ceed 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 gov- ernment, shall return to the assessor of the county, of the office or agency, in May, annually, the gross receipts of DIGEST OF TAX LAWS— ILLINOIS. 25. such, agency, wbicli 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 ; J^r't'y^J^less- real property shall be assessed every two years. two wirs All lands and town lots owned by any person, and not Non-W^i-' situated in the town where such owner may reside, shall be aud'io't". * taxed as non-resident, and assessed in the town where the same shall lie. Every assessor shall, before he enters upon his duties. Assessor's swear to the faithful performance of his duties. If any person elected to the office of county treasurer if treasurer shall fail to give bond as collector, or neglect or refuse to bond m^'^" 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. The assessor shall, between the first days of May and ^"^50° ^'to 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 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. 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 "iek o'^r^° or residence to leave at the usual place of collecting taxes a^scut. 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. Assessors and deputy assessors, justices of the peace, and ^jj^^JI'^^Y*^" clerks of the county courts, are empowered to administer minisior. any oath relating to the assessment of property. 4 26 DIGEST OF TAX LAWS— ILLINOIS. Rerasal to list pro- perty. Refusal to pivc evl- deucc. Eemcdy for excessive valiiatimi by board of review. Assessor to make out valuation lists for cleric. 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 desci-iption of the several articles of taxable personal pro- perty and value; the value of the taxable personal pro- perty 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 sub- ject 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 an}'- per son deeming himself aggrieved, they shall review the assess- ment, 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 separatel}'' 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 DIGEST OF TAX LAWS— ILLINOIS. 27 their stock and value of tlie 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 ofa##ess- board shall hear and determine the matter; but if the said '"'^"'• board shall decide that any such property is not liable to taxation, and the question as to the liability of such pro- perty to taxation has not been previously settled, the de- cision of said board shall not be final, unless approved by the auditor of public accounts, and the clerk of said b^ard j„,,.i,^j in all such cases shall make out and forward to the auditor ca^^c ^ate- a full and complete statement of all the fticts in the case, ucif "o If the auditor is satisfied that such property is not legally p"f,nc"jic/ liable to taxation, he shall notify the clerk of his approval couuts. of the decision of the board, and the clerk shall correct the ^f5?|[''^''Je!° assessment accordingly. But if the auditor believes that Auditor of the board has erred in deciding that such property was not ^^I'i^^l^'^ °' liable to taxation at the time of making the assessment, he shall advise the clerk of his objections to the decision of ohjcruons the board, and give notice to said clerk that he will apply to'deci^^ion to the supreme court at the next terra, for an order to set "vhaTcase," aside and reverse the decision of the board of supervisors. ^'^J'^'j^y^ On the receipt of such notice, the clerk shall notify the ap- plicant; and the auditor shall file in the supreme court a supreme certified statement of the facts certified by the clerk as hear matter, aforesaid, with his objections thereto, and the court shall hear and determine the matter, as the right of the case may be. Each town assessor shall, at the time he is required to ^^^^,'7^/^, "^ make his return of taxable property to the county clerk, ofpLTsona also deliver to him all the statements of property he shall '"il^h'renim have received from persons required to list the same, ar- ''[J"^/^'^'* ranged in alphabetical order, and the clerk shall carefully, file and preserve the same for one year thereafter. Each town a-ssessor .shall take and subscribe an oath, >^sscssor's which shall be certified by the magistrate or clerk adminis- cd to return, tering the same, and attached to the return he is required to make to the county, that the value of the personal pro- perty, 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 ayd credits ; and that he believes the full value thereof estima- ted 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, DIGEST OF TAX LAWS— ILLINOIS. In case of inability of aaso^-sor to ascertain value of jiroperty. AsssBor to deliver ab- stract to clerk. Aseessor to make list. Statement and return. Assessor's oath on return. nor lias 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 assess the personal property, moneys and credits of any taxable person, from the failure by refusal or neglect, sick- ness 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 pro- perty. 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 un- enumerated 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 in- formation, determine, as nearly as practicable, the true value of each separate parcel of real property in his town, accord- ing to the rules prescribed for valuing real property, and such value shall be noted opposite each parcel of real pro- perty, 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 pro- perty, and set down in figures on each page the total value of the property listed thereon, and shall make out a state- ment showing the aggregate value of town lots. The assessor shall complete the assessment and make return tt^ereof 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 DIGEST OF TAX LAWS— ILLINOIS. 29 to the county clerk, that the return contains a correct de- scription of each parcel of taxable real property in his town so far as he has been enabled to ascertain it, and that the value attached to each parcel in said return is, as he verily believes the full value thereof, estimated agreeably to the rules prescribed for that purpose, and that the aggregate value as set forth in the statement returned herewith, is true and correct, as he verily believes. The county clerk, on the receipt of the several assess- ^'^',^1'^^^° ment rolls, shall compare the same with the list of taxable board of land on file in his office, correcting all errors he may dis- wuhcopy" cover, and add to the roll of the proper town the name of "f''^^- the purchaser, and description of all such lands omitted by the assessor liable to taxation. He shall then make a fair copy of the several assessment rolls, which copy, together with the original, shall be laid before the board of super- visors at their annual meeting in each year. Any refusal or neglect of the assessor in the performance of his duties shall subject him to a fine of fifty dollars, and damages /sustained by such neglect or refusal. The board of supervisors of each county in the state, at Board to ,. , -111 -1 IIP examine their annual meeting, shall examine the assessment rolls oi assessment the several towns in their count}^, to ascertain the aggregate ^'•'^' valuation of property in each town ; and they shall assess the value of all such lands and lots as have been omitted by the assessor and listed by the clerk, and cause the same to be placed opposite the description of said lands in a col- umn prepared for that purpose. They shall, at their annual meeting, fix a certain rate Board to upon the one hundred dollars to be levied upon the taxa- ble property, both real and personal, in their respective counties for county purposes, and enter it on their record, and enter at the same time the amount to be collected for town purposes. The clerk of the county court shall com- pare the copy made by him with the original assessment roll, and, when so compared and corrected, he shall cause the taxes to be extended on said copy, and cause to be in- dorsed on the original assessment roll the amount per cent levied on each one hundred dollars' worth of property as taxed thereon, which original roll shall remain in the county clerk's ofiice until the month of March next thereafter. The town clerks shall call on tlie county clerk during March in every year for the original assessment rolls of the previous year, of their respective towns, which rolls they shall file in their respective offices for the use of the town. The county clerk shall cause to be estimated and set e^",uj[t'*a down in a separate column, in the copied assessment roll, tax. 30 DIGEST OF TAX LAWS— ILLINOIS. ClorkB to dcli>'cr lists to coUoc- tors. Clerk to attach war- rant of coUuction. Refnsiftl to pay tax. Clerk to notify treasurer. Assessors to meet. opposite the several sums set down as the valuation of real ana personal estate, the respective sums, in dollars and cents, respecting the fractions of a cent to be paid as tax thereon. The county clerks shall cause the copied and corrected assessment roll of each town or district in their respective counties, with the taxes extended thereon, to be delivered to the collector of such town or district on or before the 15th of November in each year. To each assessment roll a warrant under the hand of the county clerk, and seal of the county court, shall be annexed, commanding the collector to collect from the several per- sons named in the assessment roll the several sums men- tioned in the last column of such roll opposite their re- spective names. The warrant shall direct the collector, out of the moneys to be collected, after deducting his com- pensation, to pay over to the commissioners of highways the tax collected for the support of highways and bridges ; and to the supervisor of the town all other moneys collect- ed therein, to defray any other town expenses, to the town- ship treasurer the school fund tax, and to the county treas- urer the state and county tax collected by him. The coun- ty treasurer shall pay over to the proper officers the amount of the tax collected by him on the delinquent real estate. In all cases, the warrant shall authorize the collector, should any person named in such roll neglect or refuse to pay his tax, to levy the same by distres.'i and sale of the goods and chattels of such person ; and it shall require all payments therein specified to be made by such collector on or before the fifteenth of February next ensuing. Before the delivery of the tax books to the collectors the clerk shall notify the county treasurer that said books are completed, and shall furnish such treasurer with a state- ment, setting forth the name of each collector, the amount of money to be collected and paid over for each purpose for which the tax is levied in each of the several towns. The treasurer shall compare said statement with the foot- ings on the tax books. On the last Saturday in April in each year, the assessors of the several towns shall meet at the office of the county clerk for instruction and advice in their duties. They shall agree on a basis on which the property in the several towns shall be assessed. The county clerk shall consult with and advise said assessors as to the true basis of valuing proper- ty ; he shall furnish them with such blank circulars, &;e., as they may be entitled to, and shall give such instruction PIGEST OF TAX LAWS— ILLINOIS. 31 and advice as may be necessary to enable them to make their assessments and returns correctly. In every neglect or refusal of every tax officer to do his NcRiect of duty, he shall be liable individually and on his official bond officers^, for double the amount of the loss or damage, to be re- covered in an action of debt, in any court having jurisdic- tion of the amount thereof, and may be removed from his office at the discretion of such court. On the 1st of May in each year, or as soon thereafter Land office as practicable, the auditor shall obtain from the several '^'^*"'»'='«- land offices in this state, abstracts of the lands entered and located, and not previously obtained, and shall, when necessary, obtain from the canal office, abstracts of the canal bonds sold. On the receipt of said abstracts, the auditor shall cause them to be transcribed into the tract books in his office, and shall cause abstracts of the lands in each county to be made out and forwarded by mail to the county clerks of the several counties ; and said clerks shall cause such abstracts to be transcribed into the tract book, and filed in their office. The clerk of the county court shall, every two years, cierkto cause to be delivered to the assessor of each town a book, ofreaf ruled and headed, containing a list of the real estate in aslel'so?. numerical order, with blank columns for the use of the as- sessor. The clerk, in making out said list, shall take as his guide, the assessment list of the previous year, and the list of subsequent conveyances; provided, that the list of lands reported in the annual abstract shall be furnished to the assessor within five days from and after the time such abstract is received from the auditor's office. Every person owning or holding real property on 1st Ownerson day of April, including all such property purchased on linbic'^for that day, shall be liable for the taxes thereon, for that year ; ^^^ "f year, and if any person shall sell and convey any real property on or before the 1st day of April next after the listing of such real propert}'-, he shall, when he lists his personal pro- perty for the year next after the listing of said real pro- perty, deliver to the assessor a statement setting forth the description of the property sold and conveyed, and the name of the purchaser, and he shall list all real property purchased by him during the said time ; and the assessor shall make return thereof to the county clerk, who shall make the proper changes in the tax books. Real property shall, in all cases, be liable for the taxes thereon. The clerk of the county court shall, annually, on tho last ciorkto fiirnirili book ruled and headed for the abstract of the assessment wunab- Saturday in April, furnish the assessor of each town with a ai-setcor 32 DIGEST OF TAX LAWS— ILLINOIS. Btracts of pursonol property, Auditor to furiiisli forms iind iiistruc- tioiia. Omisaions iu returns. Clerk to compare list with files. Collector's duty on receiving t.'i.K list iind warrant. Refusal to pay tax. of personal property, and shall, at the proper time, furnish such assessor with a list of the real estate that may have become taxable subsequent to the regular assessment of real estate; all property, except real property, shall be assessed annually; real property shall be assessed biennially, provided, that real property becoming taxable after the regular assessment of real property, or that may have been omitted, shall be assessed for the current year at the same time that the personal property is assessed, in the year that the real property is not regularly assessed, and such pro- perty shall be re-assessed the next succeeding year, with, the regular assessment of real property. The auditor of public accounts shall make out and for- ward to the clerk of the county court of the several coun- ties, for the use pf such clerks and other officers, suitable forms and instructions to carry this act into effect, which shall be strictly complied with. The auditor shall also give his opinion and advice on all questions of doubt as to the true intent and meaning of this act. If the assessor should discover any real property subject to taxation which has not been returned to him by the clerk, he shall assess such property and enter tlie same on the assessment list; and if, upon the return of such list to the clerk, it shall appear that any such real property has not been returned by the auditor, the clerk shall advise him of the facts, describing the property so returned by the assessor, and the auditor shall ascertain the true condi- tion of such real property and advise the clerk thereof, who shall correct the records in his oflB.ce in accordance with the facts in the case. The clerk, before delivering the list of real property to the assessor, shall cause such list to be carefully compared with the lists of taxable real property on file in his office, and if it shall appear that any such property was omitted in the former assessment list, he shall correct the list de- signed for the assessor, so that said list may contain a full and complete abstract of all the taxable real property in the several towns. Every collector, upon receiving the tax list and warrant shall proceed to collect the taxes therein mentioned, and, for that purpose, shall call, at least once, on the person taxed, or at his or her place of residence, if in the town or district for which such collector has been chosen, and shall demand payment of the taxes charged to him on his pro- perty. If any person shall refuse or neglect to pay the tax im- posed on him, the collector shall levy the same by distress DIGEST OF TAX LAWS— ILLINOIS. 3g and sale of tlie goods and chattels of the person who ought to pay the same. Tlie collector shall give public notice of the time and ^^^^'"°^ place of sale, and of the property to be sold, at least six days previous to the sale, by advertisement, to be posted up ill at least three public places in the town where such sale is to be made. The sale shall be by public auction. If the collector neglects or refuses to pay over the mone^ys, for taxes, he has collected, the county treasurer shall issue his warrant to the sheriif of the county to collect such moneys of the goods and chattels of such collector. The treasurer of each county shall be the county collector, ^"g^^„j and his refusal to qualify and act as such shall vacate his collector, oflice as treasurer. On the first Monday of November, annually, or as soon TaxUata thereafter as the collector shall be qualified, the clerk shall coiiecto^.^ deliver the tax lists or books to said collector, and shall take from him duplicate receipts, setting forth the amount of state, county, and special tax charged for said year ; one of v/hich shall be forwarded to and filed in the office of the county treasurer, and the other in the office of the county clerk; all taxes shall be considered due from and after the time the tax books are required to be delivered to the collector. The clerk shall compute the amount of taxes due on each cierk to tract or parcel of land, on each town lot or block, and on tax!'^'^'^ each person's personal property, placing the amount of sucii tax in the proper columns, opposite the value thereof, in all cases rejecting the fractions of cents, and shall add up the figures showing the amount of such tax in the proper columns; and the aggregate amount, in each column, shall be noted on each page. Said clerk shall test the accuracy of such additions, by computing the amount of tax on the aggregate value of property, on each page, that he may be certain that the tax has been correctly extended and added. In all cases when any real property shall be forfeited to Back tax the state for taxes, the clerk, when he is making up the "'^'^" " amount, of tax due on such real prooerty for the current year, shall add the amount of back tax and fees remaining due on such real property, with ten per cent interest there- on, to the tax of the current year, and the aggregate amount so added together shall be collected in like manner as the tax on other real property for that year may be collected. The clerk shall, annually, make out, for the use of the town collector, correct lists of the property assessed to resi- dents, which lists shall set forth, in alphal)etical order, the names of the persons owing tax on personal property in 5 34 DIGEST OF TAX LAWS— ILLINOIS. Non-reei- dcnt lists. Abstract of amount of tax, how made. Treasurer to collect. Delinquent list. each collector's district, the aggregate value of such pro- perty assessed to cacli person, and the amount of tax due thereon, and such other facts as rnay he required by the forms and instructions provided for by this act ; he shall make out the abstracts of real property, in numerical order, which shall show the name of the person to whom each tract or lot is assessed, the value of each tract or lot, and the amount of taxes thereon ; which list shall be made out in strict conformity with the forms and instructions fur- nished by the auditor. He shall also make out, in like manner, for the county collector, abstracts of the real pro- perty listed as non-resident property. "When the books or lists for the collector are completed, the clerk shall make out a complete abstract showing the aggregate number and value of each kind of personal property enumerated in the assessment list ; the value of unenumerated articles ; of goods and merchandise ; of property listed by bankers, brokers, and stock-jobbers; of property listed by manufac- turers; of moneys and credits; of moneys invested in bonds, stocks, joint stock companies, &c. ; of property listed by banks ; the value of lands, and of town and city lots ; the amount of state tax due thereon, and rate of taxation for county and other special purposes. The correctness of said abstract shall be certified to by the clerk, with the seal of his office attached, and forwarded to the auditor's office by mail. A true copy of said abstract shall be entered on the records of said court. If any clerk shall knowingly make a false or incorrect abstract of the value of taxable property he shall be deemed guilty of perjury and punished accordingly. The collector of each county, on receiving the assessment list of the non-resident property from the clerk of the coun- ty court, and giving a receipt for the same, shall collect the taxes charged on said list from the persons owing the same, and he shall give such persons receipts therefor. On or before the third Monday in April, annually, the collector shall make out and file with the clerk of the coun- ty a statement in writing, setting forth the value of property and amount of tax thereon in each town that has been re- turned to him by the town collectors as delinquent; and also a list of the errors in the non-resident list, showing a description of the property, and the amount of tax charged in error, and cause of error ; which list and statement shall be verified by the collector's oath. At the April meeting of the board of supervisors, he shall settle with and allow the collector credit for such abatement as he may be legally entitled to ; and the clerk shall certify the value of the pro- DIGEST OF TAX LAWS— ILLIXOIS. D|^ perty upon wliicli the taxes are so abated, and amount of o^'^^t^*® the state tax charged thereon, to the auditor of public ac- mcnt. counts who shall allow the collector credit for the amount so certified; provided, that if the auditor shall believe that the amount in said certificate is not correct, or that the allowance was illegally made he shall return the same for correction; if there be no meeting in April, the clerk shall certify the valae of the property, and amount of the state tax charged on the list of abatements filed by the collector, to the auditor who shall allow the collector credit for the same, subject to the farther action of the board, and said board, shall examine and act upon the said list at their first term thereafter, and their action shall be certified by the clerk to the auditor, who shall adjust the account of the collector as provided for in this act. The county courts of the several counties in this state Jurisdic- ehall have original jurisdiction of suits for taxes due on county real property, whether such courts be sitting for transaction counts, of county or probate business. If the taxes on any town or city lot or lots shall remain Town and unpaid on the third Monday in April next after said taxes gold." ^ become due, the collector shall advertise, obtain judgment, and sell such lots, in like manner as is pi'ovided for adver- tising, obtaining judgment, and selling non-resident delin- quent lands. And if any such lots be forfeited to the state, as is provided for in case of delinquent lands, the clerk shall certify to the auditor the amount of state tax charged on the lots so forfeited, and the auditor shall allow the collector credit therefor, and charge the same to the collector for the following year. The supervisors shall allow the collector credit for the county tax, towns and other special taxes on lots forfeited to the state. Town and city lots shall be sold annually in the month of May next after the taxes become due, or a.s soon thereafter as practicable. If the taxes on any tract other than town or city lots Collector to shall remain unpaid on the 1st day of May next after such tax.''" taxes become due, said collector shall make out and file with the clerk of the county court a true and correct list of said lands; setting forth the name of the owner, or per- son in whose name the said property is taxed, a description of the propertv, the value of each tract or parcel, and amount of taxes charged thereon, together with the aggre- gate value and amount of tax due on such list; and attach an affidavit of the correctness of the list, that the taxes set forth are unpaid, that he has used due diligence to collect them, and that the aggregate amount remains unpaid. 36 DIGEST OF TAX LAWS— ILLINOIS. List exam- ined by clerk. Copy of list. Auditor to file delin- quent list. Clerk to file list. Collector's duty. Tax recei- ved noted. List to be compared. Said li.st shall be examined by tlie county clerk, and all errons corrected; and the collector shall ha allowed credit in his settlement for the amount of county tax, including road, school and other special county tax due thereon. The clerk of the county court shall, within ten days after the filing of said list, make out a true copy in manner and form as may be required by the auditor of public accounts, and shall forward it to said auditor, to be filed in his office. The auditor of public accounts shall file the list of delin- quent lands on which the taxes remain due and unpaid, and shall add to the amount of tax charged on each tract ten cents, to be collected and paid into the state treasury. Any person may pay the taxes due on said lands into the said treasury, at any time before the 1st of August next after said taxes become due. If they shall be unpaid after the first of August, the auditor shall add fifty per cent on the amount of taxes due on each tract to said taxes, and the aggregate shall be charged and collected. Any person may redeem said lands by paying the amount charged as aforesaid into the state treasury at any time before the 1st of November thereafter. On the 1st of November annually, or as soon thereafter as practicable, the auditor of public accounts shall file in the office of the clerk of the county court a correct list of all the lands returned to him as delinquent, and on which the taxes remained unpaid the 1st of November. The collector shall add fifty per cent on the taxes remain- ing due at the time of filing the list with the clerk, and to the' tax charged in each tract of land, and the aggregate shall be collected and paid over to the state and county according to the rate of taxation for that year. Any one desiring to redeem or pay the taxes on such lands in the county after the 1st of May, may do so by paying the amount charged as above set forth to the collector at any time before the 1st of November thereafter. "When said collector shall receive the tax on any tract or town lot subsequent to the 1st of May aforesaid, he shall set forth the amount so received opposite the tract or lot so redeemed, in a column provided for that purpose, and shall note the date of such payment opposite such tract or lot on the list of delinquent lands and lots aforesaid, and file said lists with the clerk on or before the 1st of November aforesaid. The clerk shall compare the delinquent list returned by the auditor with the list returned by the collector, and if there be any lands or lots on which the taxes have not been paid, he shall add the amount due thereon to the tax due on such lands and lots for the next succeeding year, and DIGEST OF TAX LAWS— ILLINOIS. 37 make out a list of said lands and lots, which shall be deli- vered to the collector with the tax books of the current year, or as soon thereafter as practicable, and the said col- lector shall collect the taxes thereon by sale or otherwise. When any person owning lands or town lots in any county in this state shall lail to pay the taxes assessed thereon, as provided for in the foregoing sections, it sliall be the duty of the collector to publish an advertisement in some newspaper in his county, and if there be no such paper printed in his county, then in the nearest one in the state, which advertisement shall be once published at least four weeks previous to the term of the county court at which judgment is prayed; and said advertisement shall contain a list of the delinquent lands on which the taxes remain due, the names of owners, if known, the amount due thereon, and year or years for which the same are due, and shall give notice that he will apply to the county court at the term thereof for judgment against said lands for said taxes, interest and costs, and for an order to sell said lands for the satisfaction thereof; and shall also give notice that on the first Monday next succeeding the day fixed by law for the commencement of the said term of said court, all the lands for sale, of which an order shall be made, will be exposed to public sale at the place of holding court in said county for the amount of taxes, interest and costs due thereon; and the advertisement shall be taken to be legal and sufficient notice, both of the collector's intended application to the county court for judgment, and also of the sale of lands under said court's order. The collector shall file the list of delinquent lands and town lots with the clerk of the county court, at least five days before the commencement of the terra at which appli- cation for judgment is to be made, and said clerk shall receive and record the same in a book to be kept for that purpose. The clerk of the county shall, before the day of sale, make a correct record of the lands and town lots against which judgment is rendered in any suit for taxes due thereon, and which shall set forth the name of the owner, if known, the description of the property, and amount due on each tract or lot, in the same order as the said property may be set forth in the judgment book, and shall attach thereto a correct copy of the order of the court and his certificate of the truth of such record; which record so attested shall hereafter constitute the process on which all real property shall be sold for taxes, as well as the sales of such property. When any tract or town lot shall be sold. Lands and lots to be sold. Notlco. Collector to file lift of di'linqiicTit hinds and towu lots. Tlccord of judgmcut. Jnd Eminent book. 38 DIGEST OF lAX LAWS— ILLINOIS. Collcctor'B report. Court render judgment. Appeal to circuit court. Transcript of sales. Lands and lots to be forfeited. Clerk to certify. the clerk sliall enter in the record aforesaid the quantity sold and purchaser's name, opposite each tract or Jot, and when any such property shall be redeemed fi-om sale, the clerk shall enter tlie name of the person redeeming, and the date and amount of nulemption. Said books shall be so ruled that there shall be suitable blank columns for enter- ing the quantity or portion of each tract or lot that may be sold, the name of the purchaser, and such other columns as may be necessary. On the first day of the term of the county court at which judgment on delinquent lands and town lots is prayed, the collector shall report to the clerk a list of all the lands or town lots on which taxes have been paid, if any, from the filing of the list mentioned above, up to that time ; and the clerk shall note the fact opposite each tract upon which the taxes have been paid. The collector, assisted by the clerk, shall compare and correct said list, and make and subscribe an affidavit that the list is a true and correct record of the delinquent lands and town lots in county, on which he has been unable to collect the taxes as required b}'' law for the year or years named in the list, and that, as he believes, said taxes now remain due and unpaid. The court shall examine said list, and if defense or ob- jection be offered by any person interested in any of said lands or lots to the entry of judgment against the same, the court shall hear and determine the matter in a summary manner, without pleadings, and shall pronounce judgment as the right of the case may be, and shall direct the clerk to make out and enter an order for the sale of such real property. Such order shall be signed by the judge, and shall have the same effect as judgments and orders made by the circuit court. Persons aggrieved by any decision of the county court in such cases shall have the right of appeal to the circuit court, by giving bond and security payable to the people of this state. The clerk of said court shall, within five days after any sale for taxes, make out and deliver to the collector a tran- script of sales for taxes in book form. Said collector shall deliver said transcript to the auditor at the time he is required to make settlement for the state tax. Every tract of land, or town lot offered at public sale for the taxes due thereon, and not sold for want of bidders, shall be forfeited to this state. If any lands or town lots shall be so forfeited, the clerk of the county court shall certify to the auditor of public accounts the assessed value thereof, and amount of sti^te .J< DIGEST OF TAX LAWS— ILLINOIS. 89 tax charged thereon ; and the auditor shall credit the col- lector with the amount of state tax due on said property, and the board of supervisors shall allow him credit for the printer's fees and county tax thereon. If any person shall desire to redeem any tract or lot for- Forfeited felted to the state, he shall apply to the clerk of the county Eo°v re-^' court, who shall issue his order to the collector, directing '^"^emed. him to receive from such person the amount due on said tract or lot, particularly describing the property and setting forth the amount due; and upon presentation of said order to the collector he shall receive said amount, and give the person duplicate receipts therefor, setting forth the proper description of the property and amount received, one of which shall be countersigned by the clerk, and so counter- signed shall be evidence of the redemption of the property therein described, but no such receipt shall be valid until it is countersigned by the clerk; the other receipt shall be filed by the clerk in his office, and said clerk shall cancel the sale of the property so redeemed on the books in his office, and charge the amount of the redemption money to the collector. It shall be the duty of the clerk of the county court, cicrkto annually, when he makes return of the amount of taxes ^'^'^ ' ^' levied, to report the amount due the state on such forfeited property to the auditor of public accounts, who shall charge the same to the collector; if the collector who received said redemption money shall be succeeded in office, he shall pay the amount in his hands over to his successor, who shall pay said amount into the state treasury when he settles for the taxes of the current year. The amount due on lands and lots, and remaining un- Tax to bo paid on the first of November, shall be added to the tax of the current year, and the amount thereof shall be reported against the collector, with the amount of the assessment for said year; said collector shall collect and pay over the said amount in like manner as other taxes, and he is hereby authorised to advertise and sell said pro- perty in the same manner as if said property had never been forfeited to the state. Said additions and sales shall be continued from year to year, until the taxes on said property are paid by sale or otherwise; provided, that every five 3^ears, all the property previously forfeited and remaining unredeemed shall be sold to the highest bidder, but not for a greater sum than is due thereon, including costs, &c. ; and the former sales of such property as will not sell shall be canceled, provided, that if any person shall offer to pay the taxes, interest and costs duo on for- addcd. 40 DIGEST OF TAX LAWS— ILLINOIS. Rodemp- tioiis, how made. County tax. Assessment a lien. Receipt for tax. Collector nttcnd sale. Pnrchaser pay. feited property for a less quantity tlian the wliole tract or lot, then such property shall be sold to the person offering to pay the amount due thereon for the least quantity or part tliereof. Real property sold under the provisions of this act may be redeemed at any time before the expiration of two years from the date of sale, by the payment in .specie to the clerk of the county court of the proper county, of double the amount for which the same was sold, and all taxes accruing after such sale, with ten per cent interest thereon from the day of sale, unless such subsequent tax has been paid by the person for whose benefit the redemption is made, which fact may be shown by the collector's receipt. The board of supervisors have power to levy a tax in their respective counties for county purposes, but shall in no case exceed the amount of four mills on each dollar's worth of taxable property, unless specially authorised by law; and said county tax shall be levied at the September meeting of said board, or as soon thereafter as practicable, and collected with the state revenue. The same lien created to secure the state tax and the provisions made for the collection thereof, shall also exist and apply to the county revenue. The assessment shall be a lien on the personal property of all persons owing taxes, from the time the assessment books are received by the collector, for the state and county tax due thereon, and no sale or transfer of such property shall affect the claim of the state or county, but the said property may be seized by the collector wherever found, and removed, if necessary, and sold to discharge the taxes of the person owing the same, at the time of such assessment, together with the costs and charges of collection. Whenever any person shall pay the taxes charged against him, the collector shall enter such payment in his list and give the person paying the same a receipt specify- ing the name of the person for whom paid, the amount paid, what year paid for and property on which the same was assessed, according to its description on the assessment list. The collector shall attend at the court house in his coun- ty, on the day specified in the notice for the sale of real estate for taxes and proceed to offer for sale, separately, each tract of land or town lot in said list on which the taxes and costs have not been paid. The person purchasing any tract of land or town lot, or any part thereof, shall forthwith pay to the collector the amount of taxes and costs charged on said tract or lot, and DIGEST OF TAX LAWS— ILLINOIS. 41 on failure so to do, the said land or lot shall be again offered for sale in the same manner as if no such sale had been made ; and in no case shall the sale be closed until pay- ment is made. The clerk shall make out and deliver to the purchaser certiflmtc of any lands or lots sold for the payment of taxes as afore- ° P"'"^^'>se. said, a certificate of purchase to be countersigned by the collector, describing the land or lot sold, as the same was described in the delinquent list, the amount of taxes and costs for which the same was sold, and that payment has been made therefor. If any person shall become the pur- chaser of more than one tract of land or lot, he may have the whole included in one certificate. Such certificate of purchase shall be assignable by in- Assignable, dorsement, and an assignment thereof shall vest in the assignee or his legal representatives, all the right and title of the original purchaser. Upon ascertaining tiie amount due to the state from any paj-mcnt collector or other person, the auditor shall give such person ^"'" ^'■'^'■^ a statement of the amount to be paid, and upon the pre- sentation of such statement to the treasurer, and the ])ay- ment of the sum stated to be due, the treasurer shall give duplicate receipts therefor, one of which shall be filed in the auditor's office, and entered in a book to be kept for that purpose, and the other shall be countersigned by the auditor and delivered to the person making the payment; and no payment shall be considered as having been made until the treasurer's receipt shall be countersigned by the auditor as aforesaid. When the list of delinquent lands is returned by the Duty of auditor for sale, he shall certify to the clerk the amount of ""'^''°''* the county's proportion of the tax paid into the state treas- ury, and the amount so certified shall be paid into the • county treasury out of the tax due from the collector to the state. The retiirn of the schedule or list of taxable property be- Assessment longing to any railroad company required to be made shall property?*^ be made to the county clerk instead of the assessor, and the clerk shall lay the same before the board of supervisors when they meet to equalize the assessment of propert3^ If a majority of said board are satisfied that such return is correct they shall assess it accordingly ; but if tlicy believe that such schedule or list does not contain a full and fair statement of the property of such company subject to taxa- tion in said county, made out and valued in accordance ■with the requirements of law, said board shall assess such property or cause it to be assessed, in accordance with the 6 42 DIGEST OF TAX LAWS— ILLINOIS. Qnantity on hand 1st of April to bo taxed. Penalty for refusal to list. Manner of making list of real property of railroads. Fixed and stationary property. Rolling stock. rules prescribed for assessing such property. The schedule or list shall be delivered at the office of the county clerk of the proper county, on or before the 1st day of May, in the year in which such property is required to be assessed ; if not, the county clerk shall obtain, as near as practicable, a correct list of the property of such company with the valu- ation thereof, in each town or district in his county, M'hich list shall be laid before the board ; and said board shall take action thereon in like manner, as if the return had been made by the company. All property whether owned by corporations or individuals, shall be listed with refer- ence to the quantity on hand and owned on the 1st day of April, provided, that government or other lands, not pre- viously listed, shall be returned and be subject to taxation. Every company required to make return as aforesaid that shall neglect or refuse to deliver the required list, shall be assessed double the value of their property. The schedule or list of the taxable property of railroad companies shall set forth a description of all the real pro- perty owned or occupied by the company in each county, town and city through which such railroad may run ; and the actual value of each lot or parcel of land including the improvements thereon, except the track or superstructure of said road, shall be annexed to the description of such lot or parcel of laud. Said list shall set forth the number of acres taken for right of way, stations or other purposes, from each tract of land through which said road may run, describing said land as near as practicable in accordance with the surveys of the United States, giving the width of the strip or parcel of land, and its length through each tract ; also the whole number of acres and aggregate value thereof in said county, town and city. All of the property mentioned in this section shall be denominated real pro- perty. The list aforesaid shall set forth the length of the main track, and the length of all side tracks and turnouts in each, county, city and town through which the road may run, with the actual value of the same, and value of the improvements at each of the several stations, when said stations are not a part of city or town lots. The said sta- tions and track shall be denominated "fixed and stationary personal property." The list shall contain an inventory of the rolling stock of said company with the value thereof; said rolling stock shall be denominated "personal property;" also a state- ment of the value of all other personal property owned by said company in each county, city and town, the length of the whole of the main track within this state, and the total DIGEST OF TAX LAWS— ILLINOIS. 43 value of the rolling stock shall be set forth in said list. The rolling stock shall be listed and taxed in the several counties, towns and cities pro rata in proportion as the length of the main track in such county, town or city bears to the whole length of the road. All other property shall be listed and taxed in the county, town or city where the same is located or used. The description of all lands of^prop^ertyl owned by any railroad company for right of way or station purposes, other than those which are a part of a laid-off town, city or village, shall be entered by the asses.^or on his book, as being a strip or track of land extending on each side of the said railroad track, and embracing the same, commencing at the point where the said railroad track crosses the boundary line of said county, city or town, and extending to the point where the said track crosses the boundary line of said county, city or town, or to the point of its termination in the same, as the case may be, containing acres more or less (inserting name of county, city or town, boundary line of the same and num- ber of acres) and when advertised by any sheriff or col- lector to be sold for taxes, or when so sold, no other description shall be necessary. If any clerk or assessor as change of aforesaid shall change the valuation of the property as trc"'tobe aforesaid or any of the same, that shall be returned by any g'^^"- railroad company, he shall give notice of such change to such company. The county clerk shall furnish, at the expense of the Dntyot county, suitable blanks for the use of the assessor, and he cie°k'7 is hereby authorized and required to assess and enter on the list for taxation, any and all property, whether real or personal, omitted in the regular assessment list; and if any such omissions be not discovered in time to be entered on the tax list of the proper year, he shall add the amount of tax due thereon to the tax of the following year. The list of taxable real estate required to be furnished for the use of the assessors shall be made out from the collector's book, instead of the assessment list, and the town collectors shall deposit the tax lists or books furnished them by the county clerk, with the county treasurer, at the time of their settlement with said treasurer; and said treasurer shall, within two months thereafter, deliver said tax books to the county clerk who shall deposit the same in his office to be kept as part of the records of said office. Each assessor shall, at the time of talcing a list of per- Dntyof 1 i. • ii ■ 1 ii it, assessors. sonal property, in the year or years m wnicli tlie real pro- perty is not required to be listed, also take a list of all real property situate in his town that shall have become subject 44 DIGEST OF TAX LAWS— INDIANA. to taxation since the last previous listing of property there- in, with the value thereof, and of all new buildings or other structures of any kind, the value of which shall not have been previously added to or included in the valuation of the real property on which such structures have been erected, and shall make return thereof to the county clerk at the same time he makes return of the personal property; in which return he shall set forth a description of the real property on which each of such structures shall have been erected, the kind of structure so erected, and the true value added to such parcel of real property by the erection thereof; and the additional sum which it is believed the land on which the structure is erected would sell for at private sale in consequence thereof, shall be considered the value of such new structure; and in case of the destruction by fire, flood or otherwise, of any building or structure of any kind erected previous to the last valuation of the land or lot on w^hich the same shall have stood, or the value of which shall have been added to any former valuation of such land or lot, the assessor shall determine as near as practicable, how much less such property would sell for at private sale in consequence of such destruction, and make return thereof to the county clerk. In all such cases, the clerk shall add to the former valuation of such property, the amount of the additional value, and deduct from the former valuation the amount of decreased value in accord- ance with the return made as aforesaid, provided that the board of supervisors shall have power to equalize or correct any such returns. If any tract or parcel of land shall be subdivided into town or city lots or blocks after the pre- vious assessment thereof, the assessor shall, at the time of taking a list of the personal property as aforesaid, assess and return the value of such lots or blocks in like manner as if the land had not been assessed; and the clerk shall correct the tax list accordingly. INDIANA. Tax officers Specinl Boards of Equalization of each County for Real Property. Board of Equalization of each County for Personal Property. Auditor of State. County Commissioners. County Auditor. Appraiser of Real Property for each County. County Treasurer, ex officio. Collector. Assessor for each Township. Every person of full age and sound mind, not a married woman, shall list the taxable real and personal property DIGEST OF TAX LAWS— INDIANA. 4$ of •which he is owner, situate in the county where he resides, and all moneys in his possession. Each assessor shall, between the 1st of January and May in each year, receive from every person required to list property for taxation two separate and distinct statements. Both statements shall be made either by the taxable I'lst. person or by the assessor from such person's information. The first shall be on oath of such person, and shall contain a true and full list of the moneys, rights, credits, effects, ships, canal and flat and steam boats, personal property appertaining to merchandising and manufacturing, and cor- poration stocks of the person listing, and, that the same have been valued at their true cash value. The second statement shall set forth, the number of horses, mules, asses, cattle, sheep, swine, carriages, wagons, hacks, carts, and other vehicles; watches and clocks, pianos and other musical instruments and their different values; the value of farming utensils, mechanic's tools, law and medical books, surgical instruments and medicines, house- hold furniture, beds, bedding; of corn, hay, oats, &c., and the value of all and every species of personal property not specified above, nor included in first statement. And lastly, the age of the person, if a male, whether over twenty-one and under fifty: provided that each tax-payer is authorized to deduct the amount of his indebtedness out of his solvent claims. If the person refuse or neglect to make such statements. Assessor, or the necessary oath, the assessor shall himself ascertain nscerta'in the number and value of the taxable articles, and can anicies"^'" examine, on oath, any person having knowledge of such articles. If any person, when requested by the assessor or depu- rcnaityfor ties, fail to give a true list of all his taxable ])roperty, or uivefTtnic make any oath in that behalf, or fix a fraudulent value oath"^&cf'^^ where an oath is not required on such property, he shall on conviction be fined not exceeding five hundred dollars. The president, secretary, agent, or other proper account- companies ing officer of every railroad, plank road, turnpike road, ust. telegraph company, &c., in the state, shall furnish the auditor of the county where their principal oflice is situated a list of all the stock in the company, and its value attested by the oath of the officer making the same, and shall fur- nish a statement dividing the aggregate amount of all tl)c stock of such company among the several counties in pro- portion to the value of the superstructure, buildings and real estate of such company in each county, and if there is no office in this state, the officers shall furnish the auditor 46 DIGEST OF TAX LAWS— INDIANA. Andltor'8 list. Appraiser's duties. Special board of equaliza- tion for real property. Original Btatemcnt3 of property. of the county where the work first enters the state, a state- ment on oath of the amount and value of all real estate of such company in the state, the amount expended in con- struction of work within the lines of tVie state, and the amount invested in machinery and rolling stock; which said machinery and stock shall be a.ssessed for taxation in the same proportion to its total amount that the length of line of the work in the state, completed, bears to the entire length of the line of said work completed. The auditor shall enter the name of said company or corporation on the tax duplicate, with the amount and value of said stock, and assess thereon for state, county, school and road taxes. If any such company fail or refuse to make the required statement, the county auditor shall himself make out such list as he best can from information. The appraiser shall on actual view make a true valua tion of all lands at their cash value, with the improvements, and also one without improvements, and both valuations shall be set down in a proper column. The appraiser shall call on every resident in his county for a list of his taxable lands with particular description thereof; and if tlie said resident fail to do so, or is absent, the appraiser shall make out such list. The appraiser at the time of making the appraisement and list, shall inform the owner of property, of the amount and of the time when the special board of equalization for the county meets, to redress grievances and equalize the taxes concerning real estate. Each appraiser shall deliver to the auditor of his county, a tabular return in a book, of the amount, description and value of all real estate subject to be listed for taxation in his county. Such auditor shall give public notice of the meeting of the above board of equalization for real estate. The board doing county business, county auditor and appraiser or appraisers of each county shall constitute the said board in each year, when the real estate is valued. The county auditor shall produce to the board the return delivered by the appraiser; and the board shall proceed to correct all errors, and equalize the valuations by adding or deducting relative to real property. Each appraiser shall, when lie delivers his return of the taxable real propert}^ to the county auditor, also deliver all the original statements of property from persons required to list real estate. DIGEST OF TAX LAWS— INDIANA. 47 Each township assessor shall annually deliver to the f'^*°L /.I. ^■ o ^ ■ township auditor of his county a list oi the persons, companies or assessor, corporations, in whose names any personal taxables shall have been by him listed in his township, with the aggre- gate value of the personal property and taxables, and also the original statements of the persons required to list the taxable property in his county. Said assessor shall, annually, at the time of listing per- sonal property, list also the real estate in his county that has become taxable since the last listing of property therein, with the value thereof, and shall make return to the county auditor at the time of making his return of personal property. Every assessor in the state, shall also, when he makes Farming the above return to the auditor, make also a return of ^^^^'""^^• farming statistics, which the auditor shall report to the auditor of the state, who shall make a condensed statement thereof to the general assembly. The assessor shall, when required to make return of statements taxable property to the county auditor, also deliver to him so°n°s r^e*^-*^' all the statements of property which he shall have received )j"t"^deH° from persons required to list the same, arranged in alpha- veredto betical order, corresponding with his list or lists, and the auditor, auditor shall preserve the same in his office ; and each assessor may, when taking lists of personal property, coi'- rect all errors of assessment of real estate v.'hich he may discover on the assessor's book, either in the name of the person to whom the property is assessed by change of own- ership, or otherwise, or in the description of property, and make return of the same to the county auditor, at the same time he is required to make return of the list of personal piopert}'. The auditor of each county shall, annually, make out pnpUcate a duplicate list of taxes assessed in each county, and shall ^'^^• cause a copy of the duplicate to be delivered to the treasu- rer of his county. He shall also annually transmit to the auditor of the state, a certified abstract of all the property listed in each township. The board of equalization for personal property is com- noard of posed of the board of county commissioners, auditor and tj^'n'rirr"" assessors, and meets annually to determine complaints of p^"""!*' owners of personal property, and shall correct any list or valuation as they may think proper, and have power to equalize the valuation of the assessors. county The county treasurer shall receive from the county audi- tn-iisurer tor, the duplicate of taxes and proceed to collect the same, taxe^s^. * 48 DIGEST OF TAX LAWS— IOWA. Dclinqucut iUt. The county uudiLor shall, annually, record in a book, a list of all lands returned delinquent for taxes, describing tlicm and charging them with tl^e amount of delniquent tax, witli interest and a penalty of ten per cent on such taxes; also with the taxes of the current year and certify- to the correctness thereof; and shall give public notice, that the said lauds will be sold at public auction for the amounts due. Taxofflcers. Owner to list pro- perty. AsscsBors. Dntics. Assessment books. The assess- or to list all in town- Bhip. IOWA. Assessor for each Township. State Board of Equalization. Auditor of State, ex officio, Cleric of Board. Couuty Board of Equalization. County Board of Supervisors. County Treasurer, ex officio, Collector. Every owner or manager of taxable property in the state, of fall age and sound mind, shall assist the a.ssessor in listing all such property. An assessor of every township is elected annually, and gives bond and takes oath fur faithful dis- charge of duty. The assessors of each county shall meet at the office of the clerk of the county board of supervisors, in January of each year, and classify the several descriptions of pro- perty to be assessed, for the purpose of equalizing such assessment. The board of supervisors shall, in January in each year, furnish each assessor in their county with suitable books, in duplicate, in which he shall enter, with the assistance of each person assessed : The name of the person, firm, corporation, &c., to whom any property shall be taxable ; The lands and descriptions thereof; Personal property by items. But no animal shall be entered under one year, except swine, which can be entered when over six months old. The assessor shall also be furnished with a suitable plat of his township on which to check the parcels of land. The assessor shall list every person in his township, and assess all the property, real and personal, and every person refusing to assist in listing, or to make the required oath, shall forfeit one hundred dollars ; and where he refuses to make out the required list of his property, the a>ssessor shall assess such person, according to his best information. If it appears that such person in listing has not given a full list, the a.ssessor shall enter the omitted property at double its value. DIGEST OF TAX LAWS— IOWA. 49 Each assessor shall, in May in each year, return one of I'^^oklfTo"' the two assessment books of his township to the office of the H^!"^^^'^' clerk of the board of supervisors, and the other, in April of each year, delivered to the township clerk of his town- ship, to be used by the trustees of the township as the township tax book for township revenue and road purposes. The board of equalization of each county is composed of Board of the county board or supervisors, and has power to equalize tion. the assessments of persons and townships of the count}^, the same as is required of the state board of equalization in equalizing among the several counties. The board shall add to the assessment any taxable pro- Duties, perty in the county not included in tlie assessor's return. All grievances shall be rectified by the board. Each clerk of the county board of supervisors shall, in Abstract. July, in each year, make and transmit to the auditor of state an abstract of the real property in his county, by the number of acres, and the aggregate value, exclusive of town lots, as corrected by the county board of equalization, at their first meeting ; the aggregate value of real property in each town in the county, returned by the assessor corrected as above; and the aggregate value of personal property in his county. The census board constitute the state board of equaliza- state board •^ of equaliza- tion, tion. It meets at the seat of government, in August in each Duties, year, in which real property is assessed (every second year, and personal property annually). The auditor of the state {ex officio, clerk of the board) shall lay before it the abstracts of the county clerks, of supervisors; and the board (having been sworn) shall pro- ceed to equalize the valuation of real property among the several counties and towns, by adding to and deducting from said valuation. The auditor of state shall, at adjournment of board, ^f oi-'i"duc transmit to each clerk of the board of supervisors a state- tion from, ment of the per centum to be added to or deducted from ofrcaipro- the valuation of real property in his county. ^'*^'''^' The clerk shall add to or deduct from said valuation the required per centage. ^rhe board of suiiervisors shall furnish their clerk with Roardof ,,.,.,' , ,. , ,1 supervi- a book in which to enter tlie names oi tax-payers, lands, sors. and town lots, and value of personal property, each descrip- tion of tax, a column for polls and one for payments, into which book the clerk shall transcribe from the assessment books of the several townships the names of tax-payers, with the description of property. 1 50 DIGEST OF TAX LAWS— KANSAS. Board to levy taxes. Delinquent tax. Treasurer to collect taxes. Omitted assessment. Delinquent taxes. In June in each year tlie above board shall levy the requisite taxes for the current year, and record the same in the proper book ; and the clerk, under direction of the board, shall attach thereto a warrant and the seal of the board, requiring the treasurer of the county to collect the taxes therein, and deliver it to him in November ; and such list or book shall be the authority of the treasurer to col- lect said taxes. At the time of such delivery the clerk shall make the auditor of state a certified statement, showing the aggregate valuation of lands, town property, and personal property in the county, each to itself; and also the aggregate amount of each separate tax, as shown by said tax book. The treasurer in receiving the tax book for each year, shall enter opposite each parcel of real property or person's name, on which, or against whom any tax remains unpaid for either of the preceding years, the year or years for which such delinquent tax so remains due and unpaid. The treasurer shall then proceed to collect the taxes, and he is required to collect those remaining unpaid on the tax books of previous years. He shall assess any real property omitted by the asses- sors or county clerk, and collect the taxes thereon. In the omitted cases it is the duty of the owner himself to have the property assessed by the treasurer and pay the taxes ; but no failure of owner, nor any error in the assess- ment of such property shall affect the legality of any taxes levied thereon, nor the title to it, of any purchase at tax sale. On first of February the unpaid taxes of whatever de- scription for the preceding year, shall become delinquent ; and taxes on real property are a perpetual lien against all persons, except the United States and this state, and taxes due from any person on personal property shall be a lien on any real property owned by such person. Each county is responsible to the state for the full amount of tax levied for state purposes, except such as are certified as unavailable, or double or erroneous assessments. KANSAS. Tax officers. state Board of Equalization. County Board of Equalization for Eeal Property. County Commissioners. County Treasurer. County Assessor. Everv owner of full age and sound mind, not a married DIGEST OF TAX LAWS— KANSAS. 51 woman, shall list his or her real and taxable personal pro- perty, situated iu the county where owner resides. Every taxable person shall make and deliver to the ^['{If^'^f"^ assessor when required, a statement, on oath, of all the persons, personal property, moneys, credits, investments in bonds, stocks, joint stock companies or otherwise in his possession or under his control, on the 1st day of April. All just debts owing by him shall be deducted from statement and he liable for balance. Between the 1st days of April and August in each year Apsessor's the county assessor, in the several counties, shall ascertain the names and taxable personal property owned on the 1st day of April of all taxable persons therein, and all real estate, and shall assess and appraise the same, and shall, for that purpose, require of every person liable to taxation, the statement referred to above, on oath. If such person fails to render the statement or oath from Failure of refusal, absence or sickness, the assessor shall himself ascer- ^'^"'••'"'=»'^- tain the articles of taxable personal property and make up a statement. The statement required shall set forth the number of statement, horses, neat cattle, mules, asses, sheep and hogs, and re- spective value; every pleasure carriage and value, and the total value of all other articles of personal property which such person is required to list (provided that, if such per- son shall exhibit to the assessor the animals or other articles of personal property above enumerated, the value of such property may be determined by the assessor without the oath of such person,) gold and silver watches and value ; pianos and other musical instruments and value; the value of goods and merchandise, property, materials and manu- factured articles which he is required to list as a merchant, banker, broker, stock-jobber or manufacturer ; the value of moneys and credits required to be listed, including book accounts, and value of all moneys invested in banks, stocks, joint stock companies or otherwise which such person is required to list. The assessor shall, on demand, deliver to any owner of Assessor, property assessed for taxation, a copy of the assessment thereof, signed by himself. The county clerk shall deliver to the assessor on or be- ^^^^ fore the 1st day of April, annually, the assessment roll of the preceding year, and a list of taxable lands and take his receipt therefor ; and the assessor, as soon as he has completed his assessment and made his assessment roll for the year, shall return said papers to clerk. 52 DIGEST OF TAX LAWS— KANSAS. Tax roll. Board of equaliza- tion for real property. Duties. Abstract. County tax. Town tar. Municipal corpora- tions. County schedule. County clerk's duties. The assessor, on comparison of the lists of property de- iivcred by taxable persons with the abstract of conveyances furnished by the register, shall make a correct list of all the taxable property in his county, to be called the tax roH. The tax roll shall contain an alphabetical list of all a.ssess- ed persons in tabular form, with particular descriptions of the lands and total value of personal and all property assessed to such person. The assessor shall assess all omitted tracts or lots of land and place them on his tax roll, and return on or before the 1st day of August, a true copy of the said roll to the county clerk. The board of equalization for real property in the coun- ties is formed by the county commissioners of the county, or a majority of them. They meet annually in the county clerk's office and ex- amine the assessment roll of the current year, and equalize the value of the real estate so that each tract or lot shall be entered on the tax roll at its true value ; by adding or deducting to the valuation. The county clerk shall immediately after the board has equalized and corrected the assessment roll, forward an abstract thereof to the auditor of the territory. The county commissioners, at their meeting in October in each year, shall estimate and determine the amount to be raised by tax for county purposes ; for schools and other purposes. The trustees of the townships and such other authorities as are empowered to determine the rates or amounts of taxes to be levied for the various purposes authorized by law, shall determine the amount thereof annually previous to the 10th of September, and make a return thereof to the county clerk, on or before the 20th of September. The council of any municipal corporation is to certify to the county clerk the per centage levied by them on the real or personal property in said corporation as valued and re- turned on the assessment roll of the county^ and the coun- ty clerk shall place the same on the tax roll of said county in separate columns, and said taxes shall be collected by the county treasurer, and paid into the treasury of said cor- poration, under the regulations provided for the collection of other taxes. The county clerk shall make out in a book for that pur- pose, a complete list or schedule of all the taxable property in his county, and the value thereof as equalized. He shall also, immediately after the October meeting of the county commissioners, determine the sums to be levied on the real DIGEST OF TAX LAWS — KANSAS. 58 !ind personal property in tlie name of each person, company or corporation. He shall attach his certificate thereto, and deliver it to the county treasurer, and charge him with the amount of the respective taxes assessed on the tax roll. As soon as the treasurer receives the tax roll of his coun- ty, be shall post and publish notices of the amount of tax charged for state, county, school, city and other purposes on each hundred dollars' valuation ; also on what day he or his deputy, will attend to receive such taxes. On all taxes unpaid after the 1st of Januar}^ there shall be a penalty of ten per cent added and collected. If the taxes are not paid on taxable lands and town lots, the trea- surer shall proceed to sell them. If the taxes on the per- sonal property remain unpaid after the 1st of May, he shall, before the 1st of June, issue his warrant to the sheriff of the county, to levy the amount on the goods and chattels, lands and tenements of the assessed persons, and pay the amount to the treasurer, and return warrant within sixty days from date. The several county treasurers shall pay to the state trea- surer, the amount of state tax collected by them, and charged to their respective counties, which tax shall be credited by the state treasurer to the county so paying the same. The state board of equalization consists of the secretary of state, treasurer and auditor of state, who assemble annu- ally. They shall make an abstract from the returns of the county clerk of each county of the total amount of the real estate in each county, the aggregate value of the same, and average value per acre of the same ; also the amount of personal property in each county: also the value of all the real estate lying in the cities or villages in each county, the number of lots and average value per lot. The said board shall ascertain whether the valuation of real estate in each county bears a just relation or proportion to the valuation of all the counties of the state ; and on such examination, they may increase or diminish the aggre- gate valuation of real estate in any county, so much per centum as in their opinion may be necessary to produce a just relation between all the valuations of real estate in the state ; but in no instance shall they reduce the aggregate valuation of all the counties below the aggregate valuation as returned by the clerks of the several counties. They shall apportion the state tax among the several counties in proportion to the valuation of the taxable pro- perty therein for the year, as equalized by said board. County treasurer. Duties. state Board of equaliza- tion. Duties. Duty of board. Shall appor- tion amount of state tax. 54 DIGEST OF TAX LAWS— KENTUCKY. t'ertificntoe by secretary of state. ASHOSO- nii'ntB ti) bo made but once in three years. Entries at U. S. land office to be added to assessment roll. The secretary of state shall, immediately after sueli ap- pointments, make out two certilicales of the several amounts ascertained to be assessed upon the taxaljle property of each county for state ])urpos<:;s, and attest them ; one he shall deliver to the state treasurer, and the other to the county clerks of the several counties, and ihe state treasu- rer shall charge the amount of state taxes in each certificate to the proper county. In the year of 1862, the real property within the State of Kansas, with all the improvements thereon, shall be assessed in accordance with the above ])rovisions ; and no further assessment shall be made until 1865, and oidy once in three years thereafter. But the county assessor shall add to the assessment roll of each year, all lands in their respective counties entered prior to March 1st of each year, at the United States land office for the district in which this coun- ty may lie, and such land shall be assessed by him to cor- respond, as nearly as possible with similar land in the coun- ty, and be taxed the same rates. Tax officers. ^sseesor 8 oath and bond. Estate valued as of 10th Janu- ary preced- ing. List. Assessors' duties. KENTUCKY. Assessor oi Tax. Auditor of Public Accounts. Board of Supervisors of Tax for each County, County Court. Clerk of Circuit Court. Clerk of County Court. Sheriff, ex officio, Collector. The assessor and his assistant shall give bond and take oath for the faithful discharge of tlieir duties. All estate taxed according to its value, shall be valued in gold and silver, as of the 10th of January preceding, and the person owning or possessing the same on that day, shall list it with the assessor and be bound for the tax, not- withstanding he may have sold or parted with the same. Persons listing their estate with the assessor shall state separately, the tracts of land and number of acres; the value and where situated ; number and value of town lots ; number of slaves, horses, mules and jennies, and value ; cattle and value over fifty dollars, and all other taxable estate with value, on the 10th of January preceding. The several assessors, after taking the list of all property required to be specifically listed, shall require each person, on oath, to fix the amount, he or she is worth from all other sources on the day to which such list relates (viz., the 10th of January preceding) after taking out his or her indebted- DIGEST OF TAX LAWS— KENTUCKY. 55 ness from the amount he or slie is worth exclusive of pro- indebted- perty in lands, slaves, or other property not within this dcd from ' state, but taxable where it is situated; and the assessors p"l""',fi8 shall take from the amount so listed one hundred dollars, ^\'J,'"jy;,^,^f and list the balance for taxation, provided that the growing property, crop on land listed for taxation, articles manufactured in ^'^' tlie family for family use, all the poultry raised for family uou"!'^ use, and the provisions on hand for same use, shall be ex- empt from taxation. The above indebtedness shall be a just one and not to oath to be lessen the amount of his taxable property, and the assessor shall swear the person to the above facts, and if he refuses oath, no deduction of indebtedness shall be made. Merchants and grocers shall list the goods and groceries iiowmcr- on hand, on the 10th of April in each year. They shall Scc^s'to'^ state, on oath, the full value thereof, exclusive of the articles 1'*^- manufactured in families within this state. The assessor A8so?!?or to vshall call on all merchants and grocers within his county or *^''^"'' ^'®'- district, for their list of taxable property, between the 10th of April and the 1st of May in each year. Goods imported after the 10th of April, if sold before the 10th of April in the succeeding year, are not subject to be taxed. The owners of bank stock taxed in this state, are not owners of required to list it for taxation. The tax is to be paid by not re- °'^' the corporation. ^outtiu The assessor shall, from his own knowledge, and from Assessor the statements of the person listing property for taxation pert'"i/,""t^£ and other evidence, fix a full and fiir value upon all the '^^o'^- estate listed with him for taxation which is taxed according to its value, and enter the same with the value thereof, in the tax book, giving also the aggregate value. The assessors and assistants shall give in a list of their Assessor's own property to the clerk, who shall administer the neces- pertV."^'^" sary oaths and enter list with value in the tax book attested by the clerk. If they fail to list, the clerk shall himself list said property and enter it on the tax book and report the delinquent. Every eighth year the assessor shall return with his tax voters, book, the number of qualified voters resident in his county. If any person fail or refuse to list his taxable property ponaity for when required by the assessor or assistant, or give in a irri'^n'to f 1 p T 1 T /• ■ 1 1 • '""'! or for lalse or traudulent list, or reiuse to give the amount he is fraudulent worth, he shall be fined not exceeding one hundred dollars '"** and costs, and pay three times the amount of the tnx on his estate, and the assessor shall return with his tax book, all said delinquents. 56 DIGEST OF TAX LAWS— KENTUCKY. Failnrc to list by not being called upuu. Board of supervisors of tas. Proceed- Proceed- ings of board on raising value on any proper- ty assessed. WTicn per- sons cannot be found. Valuation corrected. County court'^ pro- ceedings. Any person wlio has failed to give in liis li.st, because lie has not been called upon by the a.s.sessor, may, after tlie latter has returned his tax book to tlie county clerk, list his pro))erty with said clerk at any time before the 1st of Sep- tember. The county court may excuse delinquent when not will- fully in default in not listing, and the clerk shall list hi.? property. The board of supervisors of tax for each county is com- posed of three tax-payers, citizens of the county, ap]Jointed by the judges of the county courts. They convene annu- ally in May, at the clerk's office. They examine the tax book of each year, correct errors of the assessor, and if the listed estate has, in their opinion, been incorrectly valued, they shall fix the proper value. The assessor and assistants shall attend the sessions and give evidence and information regarding the business before the board which has pov/er also to call witnesses for same purpose before it. Before the board shall raise tlie value on any property assessed, they shall make out a list of the names of all the persons whose ])roperty, or any part of it, in their opinion, has been assessed too low, as appears in the assessor's book.'i, and furnish a copy of the proposed change of the list so made out to the sheriff, or any constable, or other person they may depute, to serve a notice on each person or his representative, which notice shall contain the proposed change ; whose name may be furnished to appear before them at their county seat on the most convenient day to which they shall have adjourned, to show cause, if any, why the increased valuation shall not be made, A reasonable time shall be allowed for the serving of notice; and if the persons to be summoned or their repre- sentatives cannot be found, then the board may proceed to consider their case from the best evidence before them. Any person aggrieved by the valuation of his or her taxable property by an assessor or board of supervisors, shall have the right to apply to the county court where he or she may reside, to have the list or valuation corrected; and if the court shall be satisfied that any injustice has been done, it shall correct such valuation or listing. The board may receive the tax list of an}' person omit- ted by the assessor, and enter the same in the tax book. They shall keep a record of their proceedings and correct the tax book thereby. The board shall report to the county court the names of taxable persons omitted by the assessor, by which report DIGEST OF TAX LAWS— KENTUCKY. 57 the court shall be governed in their report of the delin- quency of the' assessor, and the court shall also ascertain the amount of taxable property of all such persons, certify same to the auditor, and furnish the sherij[l:'(ex officio, col- lector) with a copy of such additional lists. If the assessor shall not return his tax book by the first Non-retum of May, the clerk of said court may receive it from him procled^ugs when returned and proceed with the required duties; and *'°- shall notify the board of supervisors, who shall convene and perform their duties. For his default the assessor shall be fined one hundred dollars. The clerk of the county court shall after approval of tax copies of book make two copies, one for the sherifl." and the other for the auditor of the state. A person improperly taxed may make proof to the court improper of the county in which assessment was made, and the court may correct the same. Clerks of circuit courts and of county courts shall exhibit stntcmeut to their respective courts a written statement of all taxes ° "^^'^^ and other public moneys received by them for twelve months next preceding, verified on oath and recorded ; the original, certified with the order of court, shall be trans- mitted by them to the auditor of state. The amount, after deducting commissions, &c., they shall pay into the public treasury. The clerk of county court shall furnish to clerk of cir- Licenses, cuit court, to be laid before the grand jury at each term, a list of all to whom he or the county court has granted licenses. If the tax book for the year be not returned by the Tax book, assessor, the clerk of said court shall deliver to the sherifi" the tax book of the previous 3'ear. By this book the sheriff and auditor shall be governed in the collection and payment of the tax into the treasury for that year. The sheriff is, ex officio, collector of the revenue. If he sheriff, ca; fails to execute bond with surety, or to pay into the trea- \fcioT. '^° ' sury within the prescribed time the whole revenue due the state, and collected by him, he shall forfeit his office. When a sheriff fails to give bond, the county court shall appoint a collector for that year. The sheriff from 1st of June in each year shall collect the taxes due in his county. The cashier of a bank or treasurer of any other institu- stock com- tion whose stock is taxed, shall pay into the treasury the p"°'**- amount of tax due. If not, the cashier and sureties shall be liable for the same and twenty per cent on the amount, and the bank or corporation shall forfeit its charter. 8 58 DIGEST OF TAX LAWS— LOUISIANA. Non-rcsi- tloiit huuls. Atiiiitor to assess valuo fur three years. Valuatioa corrected. Taxes of non-resi- dent lands. Railroad, bridge and turnpike companies, in which the state is a stockholder, sliall annually settle their affairs. A copy of the statement and bond of the treasurer shall be sent to the auditor of the state. The lands of non-residents shall be listed with the audi- tor of public accounts, in a book for that purpose. If not so entered, they shall be forfeited to the state. The auditor may administer an oath to the persons enter- ing lands with him for taxation, and require from such persons a description of each tract of land and probable value, and from such statement or other evidence, assess the value without reference to validity of title ; which valu- ation shall stand for three years, when a new estimate shall be made. Non-residents thinking themselves aggrieved by the valu- ation, may apply to the county court of the county where the seat of government is, and on evidence of true value, have the valuation corrected. If taxes of non-resident lands are not paid by the 10th of February in each year, fifty per cent is added the first year ; the tax is doubled the second, and if not paid for three consecutive years, the tax the third year is one hun- dred per cent The auditor shall then advertise the lands and if tax be not paid before three months, the title vests in the state, subject however within one year to redemp- tion. Tax offi- cers. Assessor. Duties. LOUISIANA. Assessor for each Parish (48 Parishes in the State), except the City of New Orleans wliicli elects four, and the portion of the Parish of Orleans on the right bank of the Mississippi, which elects one. Auditor of Public Accounts. Recorder of each Parish, except Parish of Orleans. Justices of the Peace. Sheriff in each Parish (and, ex officio, Collector), except in City of New- Orleans and Parish of Orleans on right bank of river wliich elect Collectors. The assessor of each parish shall between April and October in each year, ascertain all the taxable persons (whether taxable for licenses or on property, or both), and property in the parish. He is required to interrogate on oath every tax-payer as to all objects of taxation. If owner or occupant be absent, or non-resident in parish or unlcnown, the property shall be assessed by the assessor on best information. He shall also assess omitted property for the whole period of omission. DIGEST OF TAX LAWS— LOUISIANA. 59 ApBessmcnt roll fur- nished. Statement by corpora- tions. Failure to libt. Copies of assusBmcut roll. The board of assessors for tlio city of New Orleans shall revise and fix the valuation of the property, from time to time, that may be assessed by each of the assessors compos- ing the board, and shall make a separate assessment roll for each representative district. The auditor of public accounts shall furnish to the asses- sor of each parish or assessment district, an assessment roll containing the objects of taxation, the number of acres in sugar, cotton, rice and corn, also columns for these articles designating non-resident lands separately. A statement on oath, of their real estate and capital stocks, shall be made annually, to the assessor of the parish where the corporation is liable to be taxed, by the officers or agents of stock or moneyed corporations. If any person refuses or fails to render his list of taxa- ble property, the assessor shall assess on his own informa- tion. The assessors shall annually, make three sworn copies of their assessment rolls, to be delivered by the board of assessors in the city of New Orleans, to the recorder of the district in which the district assessor may be situated ; and for that part of the parish of Orleans on the right bank of the Mississippi to the justice of peace of that district; and by the assessors of all the other parishes in the state to the parish recorder. Public notice shall be given of the lodgment of the rolls by the assessors so that any aggrieved person may appeal in writing, stating the corrections desired. On this appeal, the recorder, justice or parish recorder Appeal shall correct all errors ; but he shall not reduce amount of any assessment without notice to the assessor of his parish, and the assessor shall examine such claim for reduction and confer with the recorder or justice as to its correctness ; all omissions or errors in the additions may also be corrected. The recorder, justice or parish recorder shall in each of the copies of the assessment roll set in one additional col- umn the state taxes, and in another those for parish pur- poses. They shall retain one of the copies among the records of their offices, and shall forward one to the auditor of public accounts and deliver one to the tax collectors of the parish of Orleans, and of the other parishes, with a warrant under their hands and seals, commanding the collectors to collect from the persons named therein, the sums assessed to them respectively. The amount of rolls thus delivered shall be charged against the collector which he shall be presumed to have state and parish Collector. Ahstrnct of United 60 DIGEST OF TyVX LAWS— MAINE. Statci' ftiid state lands. collected at the period required by law, to make his final settlement witli the state treasurer. Tlie recorders of each parish sliall procure from the Uni- ted States and state land offices, an abstract of all lands in their respective parishes which have been disposed of, with name and date, and to whom and when sold. Such abstract, or descriptive list shall be filed in the recorder's office to enable the assessors to make a full and correct return of all lands held or claimed by non-residents. Tax offi- cers. Warrant to assess. Assessors. Taxes on lands in, jilaces not incorpora- ted. Lists of taxes certi- fied and transmitted by county tre.-isurer to state trea- surer. MAINE. Assessors, three or more for each Town. State Treasurer. County Treasurer. Town Treasurer. Count}'- Commissioners. Collector. Sheriff. Constable. When a state tax is ordered by the legislature, the treasurer of state shall forthwith send his warrants to the municipal officers of each town or other place in this state, requiring them to assess on the polls and estates of each, its proportion of state tax; and the amount of such pro- portion shall be stated in the warrant. The treasurer in his warrant shall require said officers to make a 'fiir list of their assessments. The assessors of towns, plantations, school districts, parishes and religious societies shall not be responsible for the assessment of any tax which they are required to assess, but the liability shall rest solely "with the corpora- tions for whose benefit the tax was assessed, and the assessors shall be responsible only for their own faithfub ness and integrity. Lands not exempt, and not liable to be assessed in any town, may be taxed by the legislature for a just propor- tion of state and county taxes. Such lands may be assessed by the county commission- ers according to the last state valuation, for a due propor- tion of county taxes. Lists of such taxes, including those made on account of highways, shall be forthwith certified and transmitted by the county treasurer to the treasurer of state. The treasurer of state shall, in his books, give credit to the county treasurer for the amount of each such assessment; and when paid to him shall certify to the DIGEST OF TAX LAWS— MAINE. 61 county treasurer the amount of tax and interest so paid, annually, on the first Monday in Januajy. The treasurer of state shall publish the lists of state and ^''^fj",^^|, county taxes, and the lands shall be held to the state for li^t of state the payment of such taxes, with interest at the rate of taxes"""^^ twenty per cent at the expiration of one year from date of assessment. If in two years the taxes are not paid, the lands are forfeited, and shall be sold by the treasurer of state, at public auction, in September, annually. The owner may pay the tax before sale or redeem within one year from the purchaser. The treasurer of state shall send warrants to the sheriffs, stfite tax. who shall transmit them to the assessors of the towns for assessments on towns of state tax. The county commissioners shall make annual estimates Assessment for county purposes, wdiich shall be recorded by their alTpu^. clerk, and an attested copy sent to the secretary of state g^t'-^^jjieB annually, to be laid before the legislature. The said commissioners shall apportion upon the towns Assessment tne county tax, and issue warrants to the assessors, requir- ing them forthwith to assess the amount and commit the assessment to the constable or collector for collection. Before making any assessment, the assessors shall give Notice to public notice to the inhabitants of the town, to bring in sworn lists of their polls and taxable property, real and personal. If no lists are brought, no abatement of taxes can be applied for to the county commissioners by any person. The assessors may require such lists to be on oath, and Lists to be they shall then be taken as true, unless the person making oath. '*" them shall refuse to answer all proper inquiries in relation to the nature and situation of his property, and if required, make written oath to the same before a majority of the assessors. The assessors for the time being, on application, within Abatement, two years from the assessment, may make a reasonable abatement. If they refuse such abatement, the applicant may appeal -Appeal, to the county commissioners, and if appeal be just they shall relieve him. The assessors shall assess upon the polls and estates in Assessors' T . ., Ti'T • f> duties. their town, all town taxes and their due proportion of any state or county tax ; make perfect lists thereof and commit the same to the constable or collector of their town, if any, otherwise to the sheriff or deputy, with a warrant under their hands. 62 DIGEST OF TAX LAWS— MAINE. ABsosBmcnt record. Certiflcate of tax. When selectmen assessors. When eheritr assessor. Neglect of assessors. Farm stock taxed where dwel- ling-house is located. Planta- tions. They shall make a record of their assessment and invoice, and valuation from which it was made, and before the taxes are committed for collection, they shall deposit it or a copy in the assessor's office, if any ; otherwise with the town clerk, there to remain. Wlien they have assessed any county tax and committed it to the proper officer for collection, they shall return to the county treasurer a certificate thereof, with the name of such officer. In the case of a state tax they shall return a like certificate to the state treasurer; and if not done and any part of the tax remains unpaid for sixty days after the time fixed for payment, the said treasurer shall issue his warrant to the sheriff or deputy to collect the sum unpaid of the inhabitants of the town or place. If no assessors are chosen by the towns, or not a suffi- cient number accept the office, the selectmen shall be the assessors. When neither assessors nor selectmen accept, the county commissioners may appoint three or more suit- able persons in the county, to be assessors. If the inhabitants of a town, of which a state tax is re- quired, neglect for five months after state treasurer's war- rant for assessing it, to choose assessors, said treasurer shall issue his warrant to the sheriff, who shall levy the said tax. So of a county tax, or neglect aforesaid, the county trea- surer shall empower the sheriff to levy. If the inhabitants of a town of whom a state or county tax is required, choose assessors who neglect to assess or re-assess on failure of a collector and certify to it, and the estates of such assessors are insufficient to pay such taxes, the treasurer of the state or county (as the case may be) shall issue his warrant to the sheriff who shall levy by dis- tress and sale such deficiency on the real and personal estate of such inhabitants. When any town line so divides any farm that the dwell- ing-house on said farm is in one town and the barns and out-buildings, or any part of them are in another town, all mules, horses, neat stock, sheep or swine kept on such farm for the use and benefit of the same, shall be taxed in the town where the dwelling house is located. Plantations taxed are vested with the powers of towns in choosing clerks, assessors and collectors of taxes. AVhen a tax is laid on a place not incorporated, the coun- ty commissioners may cause it to be organized as a planta- tion. The assessors shall take a list of the ratable polls and a valuation of the estates of the inhabitants of the planta- tion. The plantations are empowered to choose constables and collectors. DIGEST OF TAX LAWS— MAINE. 63 Collectors may be chosen by the towns, if not, the con- collectors, stables shall collect the taxes. The town shall pay the sums due from its collector, if lie fails to pay, and for this purpose shall be re-assessed. The county commissioners of the several counties con- pf""*?' • • • 1 1- iii--»ri coiumia- taining unincorporated townships, shall, m March every sioncra to live years, determine from the United States census, when every'fi've it shall have been taken the preceding year, and by actual township's,'^ enumeration when such census has not been so taken, what J';*^'^"^'- townships have not less than two hundred and tifty inhab- aso' inimbi- itants, and thereupon a description and designation thereof l?"'^^^ sliall be made, and returned to the secretary of state to be pecretary or by him recorded. ^^^^^' Immediately after makino:: the returns required, said Tow-nsinps y • 1 11 11 • 1 to be organ- county commissioners shall cause such plantations to be ized as organized (by those qualified to vote for governor choosing ^* ^" "^ '""^ the officers of such plantation,) and thereupon all the gen- eral laws of this state, applicable to organized plantations, shall be in force and apply to the plantation to which this act relates. The assessor, who shall be first chosen in such planta- Assessors tions shall immediately talce an inventory of the polls, and Latiou and" valuation of the property therein, as inventories and valua- couiiu-^ tions are taken in towns, and return them on or before the commis- 15th of May following their election, to the county commis- sioners of their county, who shall have power to examine to be ex- and correct the same in such a manner or shall make said correctl-d"'^ valuation conform to the last state valuation, and return a a';dreturn- . ' cd to stale copy 01 such corrected valuation to the state treasurer, and treasurer, thereupon their ratable proportion, according to such valu- ation, of all state and county taxes, shall be assessed on such plantations in the same manner as on towns. The assessors of all incorporated towns, not included in •^^J^^^^*'^*''" the last state valuation, and' of all towns which may here- t..w-ns not after be incorporated, are required to return to the county "'^^'"^'-''*- commissioners of their county, the original valuation first taken in their respective towns, said valuation in all towns incorporated prior to the passage of this act, to be returned on or before the 15th of May, 1862, and in all towns here- ^j^eturn^ after incorporated, said valuation to be returned on or be- fore the 15th of May next following their incorporation, said valuation to be examined, corrected, and a copy thereof Vaination returned to the state treasurer and to become the basis of amined. state and county taxes in the same manner as the valua- ^,"retuni- tions of plantations, as above provided. ''^ '» *^'''^ TP 1 1^ 1 • 1 i. A trcasurtT. It the assessors or any town or plantation neglect to proccc-d- make and return such valuation within the time specified, i"fc's «" 64 DIGEST OF TAX LAWS— MARYLAND. neglect. to be up- poiulecl. the county commissioners shall appoint three suitable per- sons of the county to be assessors therein, who shall bo sworn and make and return the inventory and valuation required, within the time fixed by said commissioners; and such valuation shall be examined corrected and a copy thereof returned to the state treasurer, and become the basis of the assessment of state and county ta.xes in the same manner as if the valuation had been taken by assessors chosen by said town or plantation. Collectors. Duties. MARYLAND. Tax officers. Tho Governor. Collectors, &x officio, Assessors. Appeal Tax Court. County Commissioners. Register, City of Baltimore. Collectors of taxes for every county (and one for the city of Baltimore), are appointed annually by the county com- missioners. Every collector and deputy shall annually inform him- self of all taxable property in his county, district or city, omitted in the assessment and all since, and value the same and return to the county commissioners or appeal tax court of Baltimore city, a written certiticate of the particulars and value thereof, and names of all whose propertj"- he shall value. Collectors for these purposes are vested with pow- ers of assessors, and their valuation is subject to revision by county commissioners or appeal tax court. Clerks of circuit courts of counties shall each transmit annually to county commissioners of his county, a list of all alienations of property, mortgages, judgments and de- crees recorded in his office, so* that the commissioners shall assess the parties to whom the property is conveyed or money is due. Kegisters of wills shall annually return the property in the hands of each executor, administrator or guardian, also for assessment to said commissioners or appeal tax court. The commissioner of the land office shall annually trans- mit to said commissioners, a list of all certificates which have been ready for patents, to be laid before the appeal tax court. The appeal tax court is composed of at least three per- sons, appointed annually by the mayor and citj' council of Baltimore. The court shall be sworn and hear appeals, make trans- Lists of alienations of property. Representa- tive pro- perty. Appeal tax court. DIGEST OF TAX LAWS— MARYLAND. 65 fers and correct accounts of assessable property charged to tax-payers. The county commissioners in the several counties, and state tax. mayor and city council of Baltimore, shall annually impose a state tax of ten cents on every one hundred dollars' worth of assessable property within their jurisdictions according to the valuation. The said commissioners and appeal tax court shall direct Property their clerk to record in fit books an account of all property of every sort in their county or city, with valuation and list of owners, which any person can inspect. The said clerk shall transmit to the comptroller annual- Retumi ly, a return of the assessments of property in each county and the city of Baltmiore, and the amount placed in the hands of each collector of such county or city. If the commissioners and mayor and council of Baltimore Tax board, shall fail to impose the tax, the clerk of the commissioners po^iu°e^ ^ oicommis- nle with the treasurer oi the county, a statement of the sioncra. amount, description and value of tlie real and personal property, trades, occupations, professions and oflices made taxable with the statement of tiie sum assessed for the use of the state, with the apportionment of the same among tlie wards, districts and townships; a similar statement shall be made out and certified under seal by the commissioners of the county and transmitted annually to the auditor general. ^ The treasurer of each countj^ shall annually, at a stated Sfatement^ time, furnish to the auditor general, a statement of the amount received by him for the use of the state, and settle his account with the auditor general, and the treasurer shall then pay into the state treasury, the amount so received by him. The commissioners of the proper county, and the super- Abatemont visors and overseers of the poor of the proper township, as oneratlons the case may be, shall at all times make abatement or exon- *^'""'" ^''^*'^* orations for mistakes, indigent persons, unseated lands, &c., as shall appear just and reasonable to them ; and the com- missioners shall direct their clerk to enter in a book the names of all persons abated or exonerated, together with the reason why, the amount and date when made, and give the collector a certificate directed to the county treasurer, Btating the nature of the tax, and the amount exonerated, in order to make a settlement accordingly, and the same course shall be pursued by the supervisors and overseers of the poor with respect to exonerations of township rates and levies. Should any county assess and collect for state purposes Faiinro to A less amount than the appropriations made to the said of'stnte^tax county for academies, female seminaries, and for common ^o"" certain 11 1-1 ■ n -T 1 Piirposes. cchooi purposes, tlie said counties tailing so to assess and collect the state tax aforesaid, shall make up and pay the eaid difference out of their county treasury. The county coinraissioners shall compose a board of Jlfvufo^ revision, of which the commissioner holding the oldest cer- tificate of election shall be the president. They shall each make oath that they will revise, correct and equalize the valuation of all taxable property in their county. The county commissioners of the several counties as stntcment soon as the assessors of the several districts and townships commit ^ in their respective counties have made their returns, shall, by advertisement in two newspapers, or if there be none, by handbills, publish a statement showing the aggrej^ate siunurs. 116 DIGEST OF TAX LAWS— PENNSYLVANIA. Any person to examino return. Duties of board of reviBion. Board of revenue commis- sioners. value and assessments of each assessor in the county on property taxable for county purposes, upc^n mortgages, moneys at interest, debts due from solvent debtors, stocks, loans and investments in corporations of other states, upon household furniture, and upon watches, uj)on all salaries and emoluments of office, and all persons, trades, occupa- tions and professions ; and will also show the whole amount of taxes assessed on each ward, district and township in the county ; and at the time and in the manner herein provided for publishing said statements, the county commissioner shall also give public notice of a day for finally determining whether any of the valuations of the assessors have been made below a just rate according to the meaning and inten- tion of this act. From the time of publishing the returns of the assessors until the day appointed for finally determining whether any valuation of the assessors has been made too low, any taxa- ble inhabitant of the county shall have the right to examine the said return in the commissioner's office. The board of revision in each county shall, on receiving the returns of the assessors, proceed to examine and inquire whether the same have been made conformably to law, and whether all property to be valued for taxation for state and county purposes, has been valued at a sum the same would on notice bring at public sale. They shall consider the written communication of any taxable inhabi- tant relative to any property which he shall believe to have been reduced too low ; and on the day appointed for deter- mining whether any property has been reduced too low, or reduce the same if too high, they shall proceed to raise the valuation of any property reduced too low, and if they cannot, on the day appointed, revise, raise and equalize the valuation of all property which they shall believe to have been reduced too low, they may adjourn from day to day, until the whole of such valuation shall have been revised, raised and equalized. When the whole of the valuation of the assessor shall have been raised, revised and equalized, the same proceed- ings shall be had in reference to notice, appeals and cor- rections now had by the laws of this state, excepting only that the board of revision instead of the county commis- sioners shall hear and decide upon all appeals. For equalizing the assessment and taxes for the use of the commonwealth, in the difierent counties thereof, the president and associate judges of the courts of common pleas of each judicial district shall appoint one person ; and the persons thus appointed and the state treasurer shall commis- sioners. DIGEST OF TAX LAWS— PENNSYLVANIA. II7 constitute a board of revenue commissioners, to meet bien- nially at Harrisburgh as soon as the assessments shall have been made in the several counties, on a day to be fixed by the state treasurer, who shall be president of the board. The board, before proceeding to its duties, shall be sworn to support the constitution of the state, and act with fidelity and impartiality. The county commissioners of the several counties shall, statement before the meeting of the said revenue commissioners, fur- commis-^ nish the state treasurer with a statement, under oath, of the *'°'^<^'''- returns made by the assessor, of the value in the aggregate of all the property liable to state tax in the said counties, respectively, distinguishing real from personal estate ; which statements shall be submitted to the board of revenue com- missioners, as soon as organized ; and the county commis- sioners and other city, county, or township officers, on being required, shall furnish answers, under oath, to such interrogatories or inquiries as may be addressed to them by the said board. The said board of revenue commissioners, when duly Duties of organized, shall proceed to ascertain and determine the fair re'venue and just value of the taxable property in Philadelphia and the several counties of the state, adjusting and equalizing the same as far as possible, so as to make all taxes bear as equall}'' as practicable upon all the property in the state in proportion to its actual value ; and they shall then make a fair record of the said valuation in duplicate, and file one copy, signed by the revenue commissioners, with the state treasurer, and one with the auditor-general, to be and re- main as the valuation of said property till the next meeting of the board. Whenever the said board shall, to equalize the taxation state tsi • • • . Collected OQ in the several cities and counties of the state, reduce the reduced aggregate valuation of property in such city or county, exccss'of' such city or county may proceed to collect the state tax as pajj^for" fixed by law, upon the aforesaid aggregate valuation ; and comity there shall be paid into the state treasury, for state purposes, p^'T'"""" the quota of such city or county, based on such reduced valuation ; and the tax levied by reason of the excess valu- ation merely, shall be received by such city or county as county tax, and for county purposes. In case the assessed valuation of property in any county exccm of shall hereafter exceed the aggregate valuation of property vi^ultLn in such county as may be established by the board of patevafil^*^ revenue commissioners, said excess valuation shall not be D"'J^*"'\^'** exempt from taxation for state purposes, but the valuation not exen'ipt for the several counties fixed by said commissioners shall u^"" '"^'^' 118 DIGEST OF TAX LAWS— PENNSYLVANIA. ARarregate viiluution treated as a minimutn valuation. Precept of state trea- surer to county com til is- sioners to aHse^s aud collect state taxes, and his transmis- sion of amount of increased Yaluatiou. Tares col- lected. Abatement of five per cent. be treated as a minimum valuation, below which the aggre- gate amount of assessments in the respective counties shall not descend. The state treasurer, on receipt and filing of said record shall forthwith transmit to the (^mmissioners of each county a copy of the valuation of the property of said county, and issue his precept requiring said commissioners to assess and collect the state tax in their respective counties, on the amountof the valuation so transmitted ; provided, that when- ever the said revenue commissioners shall find it necessary to increase the aggregate value of the assessable property in any county in order to equalize taxation, the state treasurer slmll forthwith transmit to the county commmissioners of said county the amount of such increased valuation ; and the said county commissioners, on the receipt thereof, shall forthwith add to the valuation of the taxable property of each tax-payer of said county such a proportion of said valuation as shall be expressed by a fraction, of which the numerator shall be the aggregate increase of the valu- ation for said county, expressed in numbers as reported by its county commissioners to the state treasurer; pro- vided, that said revenue commissioners shall be confined exclusively to the evidence received from citizens, officers, and records of the respective counties, in adjusting the aggregate value of the taxable property of the counties respectively. The commissioners of the several counties shall cause to be collected the taxes as aforesaid adjusted and assessed ; and the respective county treasurers shall pay over the same as fast as collected to the state treasurer; and if the quota of any county be not paid over before the second Tuesday in January in each year, to the state treasurer, then the amount remaining unpaid, after deducting com- missions for collecting the same, shall be charged against said county on the books of the state treasurer, and shall bear an interest of five per cent till paid. If any county shall pay into the state treasury its quota of tax levied on its said adjusted valuation fifteen days before the 1st of August, in any year, such county shall be entitled to an abatement of five per cent on the amount so paid ; and any state tax remaining unpaid by any indi- vidual or corporation, after said tax is due and payable by said county to the state, shall bear an interest of six per cent, and be a lien on the estate on which it is charged, till fully paid and satisfied, and the treasurer of each county, incorporated city, district and borough of this state, on the payment of any dividend of interest to any holder or agent DIGES-PUF TAX LAWS— PENXSTLVANIA. 119 claiming the same, on any scrip, bond or certificate of in- Tax assees- debtedness issued by said city, district and borough, shall naiTahiTof assess the tax herein made and provided for state purposes boDd"r?^r- upon the nominal value of every said evidence of debt : V^^'^^? °f • 1 iiiiii -1 1 indebted- said tax to be aeaucted by said treasurer on the payment ness. of any interest or dividend aforesaid, and the same shall be held by him, until paid over to the state treasurer. Each assessor within the commonwealth, at the time of ^emand"^ *° making the assessments in his ward, borough or township, written shall require every person, firm and partnership, and the ofaKgre" president, secretary, cashier or treasurer of every company fmountof or corporate body, subject to taxation therein, to deliver "^^pey him a statement, in writing (or partly written and partly solvent printed), showing the aggregate amount of money due and *^'^''"*'^^- owing by solvent debtors to such person, partnership, firm, company or corporate body, whether on mortgage, judg- ment, decree, bond, note, contract, agreement, accounts and settlements in the orphans' courts and courts of common pleas, and other accounts, excepting executory contracts and agreements, where possession has not been delivered to the vendee under such contracts or agreements, and except- ing notes, contracts, or accounts for work or labor done, and bank notes, whether payable on demand, or at any specified time past, present or future, or whether the time of payment be specified or not, and whether containing an agreement to pay interest or not, whether written or verbal ; and also the amount of all shares or stocks held or owned by such person, company, firm, or corporate body, in any bank, institution or compan}--, now or hereafter incorpo- rated in pursuance of any law of any other state or govern- ment, and all public loans or stocks whatever, except those issued by this commonwealth, and all money loaned or invested on interest in any other state, and the several items aforesaid' composing such aggregate ; provided, that this section sliall not be construed to require any state- ment of notes discounted or negotiated, or held by any banking institution. Each person, the president, secretary or treasurer of stjitcments each company, and some member of each firm or partner- irvered^nd ship, from whom statements may be required as above, bcTorrect.** shall, within fifteen days after being so required by the assessors, respectively make out and deliver to such as- sessor the statement or statements aforesaid ; and the person making such statement shall certify that the same is true and correct; and if any of the aforesaid parties shall refuse if person • i 1 111 1 ncijloct or or neglect the required statement, the assessor shall proceed refuse, to make out, from the best means in his power, a statement """'*«"■ ^ 120 DIGEST OF TAX LAWS— PENNSYLVANIA. make out Btatumout. If person fail to make Btatemeut, penalty. Statements returned by assessor to county Commis- sioners. Assessment by com- missioners. Proviso. County commis- sioners to issue pre- cept to assessors. of money or stock specified above, owned by such person, firm, partnership, company or corporation. If the above icquired persons do not, in their statements, set forth the full aggregate amount of their money or stock as required, they shall respectively forfeit the sura of one hundred dollars; the said statement, however, is not required to exhibit more or other facts than the whole or aggregate amount of the money or stock specified as above. Each assessor shall, at the time he is required to make return to the county commissioners of other property assessed by him, make return of the statements received and made out by him, in pursuance of the above provi- sions ; and the money and stock specified above, ascer- tained, and from the statements aforesaid, shall be, by the county commissioners assessed and taxed in the same man- ner, for the same purposes, and at the same rates as are specified and provided for the assessment of money and stock in the act of the 29th of April, 184A (providing for a tax of one and a half mills on each one per cent of the dividend or profit on the capital stock of all banks, insti- tutions and companies incorporated by this commonwealth, where there is a diviedud or profit on such stock of six per cent per annum, or more ; and where there is no divi- dend or profit declared or the dividend or profit is less than six per cent per annum, then the treasurer or cashier is to transmit to the treasurer a sum equal to three mills on every dollar of the value of the capital stock, estimated at its actual value in cash), provided, that in case any person, any member of any firm or partnership, any president, secretary, cashier or treasurer of any company or corporate body shall refuse or neglect to make any statement, as hereinbefore required, the county commissioners shall add to the amount returned by the proper assessor of money and stock as aforesaid, owned by any such person or com- pany, firm or corporate body, an amount equal to fifty per cent thereon, and shall then proceed to levy the tax afore- said upon the whole amount thereof. Within four weeks after the general election, the county commissioners shall issue their precept to the assessors of the respective townships, wards and districts, who shall, within sixty days thereafter, make out and return a per- fect list of all the taxable inhabitants of their wards, town- ships and districts, respectively, and all taxable property and valuation of the same ; said value to continue till the next triennial assessment, at which time the assessment shall be made by the assessors and assistant assessors. DIGEST OF TAX LAWS— PENNSYLVANIA. 121 K the assessors shall believe that any person or corpo- if return be ration has rendered a false return or not made a full dis- gegH)r"io closure, they shall return what they believe to be the full ^^"^ ^'^ value and amount to the commissioners of the proper county, and such person or corporation may appeal to the county commissioners who may abate the assessment on evidence of appellant or other evidence. If the assessors and assistant assessors do not rate all do^^f.i'^ate objects of taxation at the actual value and at the rates and J^'J,?^'''*' prices for which they would bona fide sell, the county com- actual missioners on the return of the said assessors to their olhcc, nfi'sstoner™" shall raise or reduce the said value to the true standard. ^^ t^^ug"'"*' The commissioners shall not impose a different rate per standard, centum on different townships in their county, but the same shall be equal throughout, and all rates shall be levied fqna/.**^® on the assessments as returned and corrected. The count}^ commissioners immediately after the return Tabular of the assessments and valuation of their respective coun- by commis- ties in every year of triennial assessment, shall make out a *"'"""• tabular statement of such assessment, showing the amount at which all the real and personal property and respective offices and posts of profit, possessions, trades and occu- pations, and all other matters and things made taxable, have been valued and assessed ; also the gross amount of tax assessed for county purposes in said county, and the rate per centum imposed to raise such tax, and transmit the same to the auditor general to be filed in his office. The period during which warrants issued to collectors warmnt shall be effectual for the collection of taxes, shall be two two years, years and no more. Every collector sliall, within six weeks from the date of duue»**"^'" his warrant, pay all such moneys as he may by that time have received, to the treasurer of the proper county or township, as the case may be, at a certain time and place to be mentioned in such warrant. Every collector shall, within three months after receiv- ing the corrected duplicate, pay to the treasurer of the proper county or township, as the case may be, the whole amount of the taxes charged and assessed in such duplicate, excepting such sum as the commissioners or supervisors and overseers, as the case may be, in their discretion may exonerate him from, on pain of being answerable for, and charged with, the whole balance so remaining unpaid. The collectors of the townships in which the lands lie, R«>ipftf'to 111 1 ••01 1 X- "" ^^hich shall return to the commissioners or the several counties, sufflcicnt all real estate within this commonwealth on which ]>ersonal proiu'r'tV is property cannot be found sufficient to pay the taxes as- ""if"U"dto 1(5 122 DIGEST OF TAX LAWS— RHODE ISLAND. pay taxes ; and whnro owner does not i)ay taxcf, shall be sold. No sale until owner refuses or neglects to pay for two years. Proviso. Redemp- tion. sessed thereon, and where the owner neglects or refuses to pay the said taxes; and the said lands shall be sold as unseated lands are now sold in satisfaction of the taxes due by the said owner ; provided, that no sale shall be made of such lands, for the purpose aforesaid, until the owner thereof shall have refused or neglected to pay the taxes aforesaid for two years ; provided, further, that the owner or "owners of all such lands shall have the right to redeem tliem at any time within one year after receiving actual notice from the treasurer of the county where such lands lie, that they have been sold, by paying the amount of taxes and costs due thereon, with interest from the time when said taxes fell due. TaxoflBcere. Electors of town to impose taxes. Assessment and appor- tionment of tax. Notice to bring in account of ratable estate. Sworn ac- count of valuation of ratable estate. List. RHODE ISLAND. Assessors of Towns. Court of Common Pleas. General Treasurer. Town Treasurer. Collector. The electors of any town may impose a tax for lawful purposes on the ratable property of the town, either in a sum certain, or in a sum not less than a certain sum and not more than a certain sum, or, in a certain percentage on the valuation of such property, to be made by the assessors of the town; and may order the time when such tax shall be assessed, and when the same shall be paid. The assessors shall assess and apportion any tax on the inhabitants of the town, and the ratable property therein, at the time ordered by the town. Before assessing the same, they shall give public notice by posting or advertising, requiring every taxable person and body corporate, to bring in unto them a true and exact account of all his ratable estate, describing and specifying the value of every parcel of his real and personal estate, at such time as tliey may prescribe. Every person bringing in any such account shall make oath before one of the assessors that the account exhibited by him contains, to the bestT)f his knowledge and judg- ment, a true and full account and valuation of all his rata- ble estate ; and whoever neglects or refuses to bring in such account, if overtaxed, shall have no remedy therefor. The assessors shall make a list containing the true full cash value of all the ratable estate in the town, placing real and personal estate in separate columns, and distinguishing DIGEST OF TAX LAWS— RHODE ISLAND. 123 those who give in an account from those who do not ; and shall apportion the tax accordingly. If any person shall bring in an account, the assessors Assessors shall nevertheless assess such person's ratable estate at what notwitii-, they deem its cash value. acrouni' Any person aggrieved thereby, may, within six months petition of after the time appointed for the paj^ment of such tax, peti- pefgo^to tion the court of common pleas for the county, which court our^ "/ . •*■ *^ com. PICAS* shall give reasonable notice to the assessors to answer tlie same, and if, on trial, it shall appear that such person has concealed or omitted any property, or has not placed a fair value thereon, the assessors shall have judgment and exe- cution for their costs. If it shall appear to the court that a true account was Duties of given in, they shall give judgment that the sum in which '^°^^^- such person was overtaxed, with his costs, be deducted from his tax; but if such person's tax be paid, or if the amount overtaxed and costs be more than the tax, then the same, or the overplus, shall be paid by the town treasurer out of the treasury, on producing a copy of the judgment. The assessors, on completing the assessment as aforesaid, Assessnipnt 1 11 • 11 -1 -1 r¥> f> 1 deposited 111 shall sign and deposit the same in the omce oi the town town clerk's 11° -^ office. clerk. TRe town clerk shall make and deliver a copy to the warrant of town treasurer, who shall forthwith issue a warrant affixed surer to ' to said copy, directed to the collector of taxes of the town, *='*''"'=^°'^- commanding him to proceed and collect the several sums of money therein expressed, of the persons and estates liable therefor, by the time directed by the town, and pay over the same to him or his successor in office. "Whenever any state tax is hereafter ordered by the state tax. general assembly to be assessed and levied on the inhabi- tants or ratable estates within this state, and no special provision is ordered, the secretary of state shall forthwith send a certified copy of the act imposmg the tax, to the town clerk of every town who shall notify the assessors thereof and deliver such copy to them ; and the assessors shall immediately give notice and proceed to assess the same or their town's proportion thereof, the same as in a town tax. Any person bringing in a list of his ratable estate, if o^'ortax. overtaxed shall have the same remedy as if it were a town tax, and if, on petition, judgment be given that such per- son is overtaxed, or if any person's tax for an}' cause be not collected, the deficiency caused thereby in the town tax shall be paid to the state by the town treasurer out of the town treasury. 124 DIGEST OF TAX LAWS— TENNESSEE. ApsesRinent dcponitod and copy Bunt tu fenenil L-eaaurer. Warrant of g((neral Ireasurer to collector. The assessors, having completed the assessment, shall sign and deposit it in the office of the town clerk of the town, who shall forthwith send a copy to the general treasurer with the names of the town treasurer and collector of taxes of the town and address. The general treasurer shall forthwith issue his warrant affi.xed to said copy, to the collector of the town, command- ing him, in the name of the state, to collect the several sums therein expressed against each person's name, by such, time as is by law limited, and pay over the same to him or his successors in office. The collector shall proceed forthwitli to collect the same, in the same manner as in the case of town taxes. Tax officers. County revenue, how de- rived. County rate of taxation not exceed state rate. County court to impose taxes for county pur- poses. County tax, how im- posed. County revenue. TENNESSEE. Board of Eeview (composed of the Assessor and two freeholders of the District of Complainant). County Court. Clerk of County Court. District Assessor. Collector. County revenue is derived from taxes ; On white polls ; • On property ; On sales of merchandise ; On sales of patent medicines ; On the exercise of privileges ; From strays ; From fines and forfeitures, and From moneys remaining unclaimed more than two years in clerks' offices. The polls, property, sales of merchandise and privileges that are taxable or exempt from taxation, for county pur- poses, are the same that are taxable and exempt from taxa- tion for state revenue. The rate of taxation for county purposes shall not exceed the rate of state taxation for the time being. The county court may impose taxes for county purposes, and fix the rate thereof at its first session every year ; and if the court omit said duty at said first session, it shall perform it at its next April or any subsequent quarterly session. Taxes on property for county purposes shall be imposed on the value thereof, as the same is ascertained by the assessment for state taxation. County revenue shall be collected by the officers at the DIGEST OF TAX LAWS— TENNESSEE. 125 time and in the manner prescribed for the collection of the how coi- State revenue. The person elected collector of the state and county tax collector's at the first court in each year, if the court elect a collector, and if not, the sheriff shall, at the April court then next thereafter, enter into bond, with approved sureties, to the satisfaction of the county court, in a penalty double the amount of the county tax to be collected for the year, pay- able to the state of Tennessee, conditioned to collect, duly account for and pay into the county treasury at the time prescribed by law, all taxes by him collected, or that ought to be collected in each year, during his continuance in office. He shall also, in open court, take and subscribe an oath Oath. for the faithful performance of his duty, which shall be indorsed upon his bond. This bond and oath shall be entered of record in the Bond and office of the clerk of the county court, aiid the original corded'^and therein filed away and preserved, ^^^^' A book, to be called the Revenue Docket, shall be kept J^*^^^""® by the clerk of the county court, as one of the books of his office in which he shall record all the sources of the county revenue, whether consisting of taxes upon polls and property, or upon sales of merchandise and patent medi- cines ; or on the exercises of privileges; or on strays; or of fines and forfeitures, or otherwise. Every white male inhabitant of the state, between the who to pay ages of twenty-one and fifty years, except persons wounded ^° in the military service of the country, or deaf, dumb, blind, incapable of labor, ministers of the gospel, or persons exempt by particular laws, shall pay a poll tax. Any person incapable of labor, wishing to have himself Exemption declared exempt from the poll tax, shall apply to the tax? ^** county court by petition, stating the ground of his claim thereto ; and if the court, upon hearing the petition and the testimony produced before them, be of opinion that the petitioner is incapable of labor, they shall declare him to be so, of record ; and the production of a copy of the same, duly authenticated to the collector, shall be his authority for omitting to collect the poll tax from such person. Assessed taxes, and the cost of reporting land for sale Lien, for taxes, shall be and remain a lien upon all lands and other real estate, and upon all slaves and other taxable property of the individuals who are returned for the same, when they shall become due and payable according to law. 126 DIGEST OF TAX LAWS— TENNESSEE Extension of lieu. Building liable lor license tax or penalty. Assessor, appoint- meut. Same. Oath. Meeting of assessors. Property assessed to owner. Fiduciary cases. Place of assessment. This lien shall extend to each and every part of all tracts or lots of land, and to every species of taxable property, notwithstanding any division or alienation thereof; or the assessing or advertising the same in the name of persons not actually owners thereof at the time of the sale, or though the owner be unknown. In all cases where license is, by law, required for the exercise of any privilege, the building in which such privi- lege shall be exercised shall be liable for the tax, or the penalty incurred by exercising the privilege without license. There shall be an assessor of taxes for each civil district in every county of the state, who shall be appointed by the county court at its January session every year, and be a resident of the district for which he is appointed. The judge or chairman of the county court may, in va- cation, appoint an assessor for any district in which the court has omitted to appoint one, or the appointee, by reason of sickness or other sufficient excuse, is unable to jDcrform the duty. Before entering upon the duties of the office, each asses- sor shall take an oath before a magistrate, faithfully to perform said duties. Upon the Saturday next after their appointment, the assessors shall meet at the court house of their respective counties, and agree and determine upon the basis of the assessments, which shall be equal and uniform. The person who, on the 10th of January, in any year, is owner of real estate liable to taxation, shall be bound to pay the taxes assessed thereon for that year ; and the same shall be assessed in the name of such person, if he can be discovered. All property held by an executor or administrator, trus- tee or guardian, or by any person in any fiduciary char- acter, shall be assessed to said person in such character, and shall be entered in the assessor's book in a separate line from his own property. As to the place of assessment the following rules shall be observed : Every person shall be assessed for his poll tax in the county where he resides when the assessment is made, unless he has been assessed for the same tax year in an- other county. All real property shall be assessed in the county where it lies. Slaves shall be assessed to the owner in the county where he resides, whether in his possession or not, and whether DIGEST OF TAX LAWS— TENNESSEE. 127 in the same county or not. If hired out in another, they shall be assessed to the hirer for the amount of the hire, and if the owner lives in another state, then they shall be assessed to the hirer at the value. All other personal property shall be assessed in the county where it is at the time of the assessment. In estimating the value of lands and town lots, their loca- criteria of tion, proximity to local advantages, quality of soil, growth landl"^ of timber, mines, minerals, quarries, fossils unworked, and improvements not liable to separate tax, shall be taken into consideration, and they shall be set down at their real value in money, not at forced sale, according to the best judgment the assessor can form, from information, inspec- tion or otherwise. In estimating the value of saw and other mills, distil- p/op*^r^y leries, breweries, foundries, forges, establishments for mining and quarrying, working marble, making gins or carriages, and other manufacturing establishments, turnpike or plank road gates, or roads and bridges, and ferries and wharves, the annual gross income of the same, their location and other sources of value shall be taken into consideration. The assessors shall enter the assessment of real property Assessment in one book, and of persons and personal property in an- ^°°^^- other, suitably ruled and substantially bound. The book containing the assessment of real property Realty shall show, in separate columns: ^^°^' 1. The name, in alphabetical order, of each owner of the property assessed in each civil district, unless the owner be unknown, in which case it shall be so stated. 2. The description of the property. 3. The contents, when it can be known, in acres. 4. The value of the property. 5. The amount of the tax assessed on the same. In describing lands assessed, when it can be done, the Description surveyor's district, range, township, section and sectional °^ ' *" subdivisions shall be shown. If this cannot be done, the assessor shall adopt that mode of description which will most clearly and conveniently identify theproperty. When several tracts or parcels of land, belonging to the same per- son, lie contiguous, forming one entire tract, the whole may be included in one valuation, and so extended. The book containing the assessment of persons or polls Personalty and personal property, shall show in separate columns : The name, in alphabetical order, of each owner of pro- perty assessed in each civil district; the number of slaves to be taxed to each person ; the value of said slaves ; all saw and grist mills, distilleries, breweries, foundries, forges. 128 DIGEST OF TAX LAWS— TENNESSEE. Notice of assessment. Tax-payer's list. Assessor to examine property. In certain cases to make list. Second assessment. Failure of owner to give list. Meeting to equalize assessment. Board of review. List for collection. Aggrej^ate for" comp- troller. establishments for mining, quarrying, working marble, making gins or carriages, and other manufacturing estab- lishments, turnpike or plank road gates or roads, and bridgCvS, ferries and wharves ; the value of said property ; jewelry, gold and silver watches, chains, gold and silver plate and ornaments over fifty dollars ; pianos and house- hold furniture over the value of five hundred dollars, and ail pleasure vehicles ; the value of said property ; race horses used for racing and entered, trained or run, during the year preceding the assessment, and all horses and mules over the value of one thousand dollars, except stallions or jacks kept to be let to mares for pay, and such horses and mules as are kept and used for saddle and har- ness purposes ; all neat cattle and sheep over the value of five hundred dollars ; all capital lent or deposited in or out of the state at interest ; the value of said property ; all slaves and state stocks ; the value of said property ; the polls ; aggregate amount of taxes. Each assessor shall give fifteen days' notice of time and place of assessment. The tax-payer shall give in to assessor a complete list of his property, subject to taxation of every description. The assessor having derived all information from the owner he can, shall go and examine the land himself If the owner or person having charge is absent from necessity, or infirm, or a female, the assessor shall make a list of pro- perty from the best information he can obtain. On a second assessment, the assessor shall give a like notice as above. If the owner fail to give list, on demand, the assessor shall make one and assess a double tax on property. Assessors shall annually meet to equalize assessments, and a majority shall make alterations. If any one is aggrieved by assessment, the assessor, with two freeholders of the district where complainant lives, shall review the assessment, and the assessor shall enter in his book the proper correction, subject to revision on appeal to county court. The clerk of the county court shall make out from the original assessment books, a list, in a ruled book of alpha- betical names of every person against whom a tax has been assessed, and the amount which he, certifying to its correct- ness, shall give to the collector. The clerk shall also make out an aggregate statement of taxable property and polls in each civil district and state tax due thereon, and forward the same to the comptroller DIGEST OF TAX LAWS —TEXAS. 129 on or before the 1st of July in each year, on forfeiture of fifty dollars. The collector on receiving the tax list shall immediately Notice to give twenty days' notice in four public places in each civil ^^^ district, of time and place where he will receive taxes. If any person in the district fail to attend, or otherwise DiBtrese. fail to pay his taxes on or before the day appointed, the collector shall distrain and sell delinquent's goods and chat- tels on twenty days' notice of sale. If there are no goods and chattels distrainable, the col- saieof lector shall report to the circuit court of the county at the taxes, first term of the court, stating in report the tracts of land, Report, lots that have been assessed for the year, on which said taxes are due and unpaid, and that owners have no goods and chattels distrainable for taxes in his county. The court judgment. shall then give judgment against said lands in the names of reputed owners, and on such judgment the clerk shall issue an order for sale of said lands. The collector shall give forty days' notice of time and Notice of place of such sale, describing lands (notice published in newspapers), and if the taxes arc not paid before the time of sale, the lands are sold enough to satisfy taxes and costs. JSTo land shall be sold for less than the taxes and costs thereon, and that bidder shall be the purchaser who will pay the same for the smallest number of acres. If no person will bid the amount of taxes, costs and ^"^^^g^l charges, the collector shall bid off the same in the name of the treasurer, as superintendent of public instruction, for the use of common schools. No conveyance of land sold for taxes shall be made to Redemp- purchaser till twelve months from sale, within which time the owner or other persons for him may redeem by paying the taxes, costs and charges, with interest on the same, at the rate of fifty per cent per annum, together with the amount of taxes accrued between the sale and redemption, and then sale shall go for nothing. TEXAS. Assessor and Collector of each County. Tax officers County Court. Comptroller. An assessor and collector of taxes for every county shall Assessor 1 1 11 • "^ 1 T 1 and collec- be elected every tw^o years, ana shall give bond to the tor. state and make oath to the faithful discharge of his duties, lY tiou. 130 DIGEST OF TAX LAWS— TEXAS. Auessmeut roll. Inventories of inhabi- tants. Contents of Inventory. County court to revise roll. List of assessor and collector. Copies of assessment roU. and shall also give bond to the like effect to the chief jus- tices of their respective counties. The assessors and collectors shall severally prepare an assessment roll for their respective counties of the names of the taxable persons and their propert}', real and personal, and value thereof, and amount of taxes due thereon ; for which purpose tliey shall, annually, between January and May, severally attend in each precinct in their county to receive the assessment of the inhabitants thereof, and make known by public advertisement where they will attend to receive the inventories thereof; and if any person neglect or refuse to attend and render the inventory, the assessor and collector shall visit such person at bis abode and take his assessment; and, if he is not found, leave a written notice to render the inventory of his taxable property at tlie a.ssessor and collector's office prior to the 1st of May thereafter. The list or inventory shall contain a description of taxa- ble property of such person in his or her right or repre- sentative character ; and said person shall make and sub.scribe oath to the truth of the list and the value. The products of the soil of the state while in the producer's hands shall not be included in the list. Each county court shall revise the roll of their respective assessors and collectors, and when the assessment on any property is lower, in the court's opinion, than is the true value of such. property, the court shall have power to cor- rect such assessment if such property is situate in the county where revision is made; and shall not give a certificate to the assessor and collector until such correction is made. Each assessor and collector shall make a list of the per- sonal property of his county which has not been given in for assessment, according to the provisions of this act, and assess the safne in the name of the owner, if known ; if not, then by description of property, owner unknown ; and the value of such property shall be determined by the assessor and collector who shall assess the same at its cash valuation and no more; and the same may be sold, as in other cases, if the tax be not paid. The said officer shall annually make out three copies of his assessment roll, setting forth in separate columns the different descriptions of taxable property, real and personal, rendered for taxation owned or held by any person, from a corporate body in his county, and value ; the amount of taxes due, and also a list of unrendered personal property. One copy he shall retain for his own use; one he shall deposit in the office of the clerk of the county court of his DIGEST OF TAX LAWS— TEXAS. 131 county, and one in the office of the comptroller of public accounts on or before the 1st of July in every year. The assessor and collector shall assess all persons and of^perZ^^ property not assessed in any past year, in his assessment and pro- roll, next after discovering the same, at the same rate under aMcssed in which such inhabitants and property should have been jear!'^*' assessed for such year ; such assessment shall be entered at the end of the roll, stating the years for which such in- habitants or property should have been assessed ; and the taxes thereon shall be collected in the same manner as other assessments. The commissioner of the general land office shall cause Abstractor to be prepared from the records and surveys filed in his o"r"6urveys" office, an abstract of all the lands, titles or surveys in the ^^ *''**«■ state designating the grantee, the amount of the grant, the class to which each belongs, whether headright,* bounty, donation or special grant, and county where situate ; which abstract shall be made up to the 1st of January, 1851, and deposited in the oftice of the comptroller; and on the 1st of January in each year thereafter, all patents issued, and surveys returned during the preceding year, shall be fur- nished by the commissioners of the general land office, and added to said abstract. The assessors and collectors shall also furnish the comptroller with maps of the cities and towns in their counties. Each person being a resident citizen of.this state own- surveyed ing or claiming surveyed lands situated in any other county residents, than that in which he resides, may render the same for and'non-*** assessment to the assessor and collector of the county where residents, 1 ■ 1 • i 1 1 T '^ow Ten- he resides, m the same manner as other property, together dered for with a full and complete description thereof, and the name *^*^**™®''** of the original grantee, and its number on the abstract ; and all railroad, canal and colonization companies, and all persons residing beyond the limits of the state, owning or claiming surveyed lands situated in this state, may in like manner render the same for assessment to the assessor and collector of any county in the state; provided, that the Proviao. parties thus rendering the property, whether a resident or non-resident, shall value such land at the "average value" * The rip:ht of citizens, if heads of families, to one league and labor of land ; of every single man of the age of seventeen and iij3wards. to tho third part of one league of land; and of volimteers who arrived in the then republic after the 2d of March, 1836, and before the 1st of Aupust, 1836, and received an honorable discharge, and took tho oath prescribed by the Constitution, or who may have died, and who are entitled to the same quan- tity of land prescribed to original colonists. Constitution of Texas and Texas Beports, Vol. 1, pp. 83, 568. 132 DIGEST OP^ TAX LAWS— TEXAS. Coicptrol- ler'» duty. Vagne and Imperfect descrip- tions. Further proviso. Duties of comptrol- lor. Assessment made and for- warded to assessor and coUeo tor who shall le\-y and sell. of the lands in the county where the same is situated, for the year next preceding such asses.sment; and the comp- troller shall ascertain the "average value" of the land in each and every county of this state, for every year, and shall furnish such value on or before the 1st of January next, ensuing, and in all cases when in consequence of any vague and imperfect rendition as to the name of the origi- nal grantee or other description of the surveyed lands so rendered, the same cannot be identified, and is declared for- feited to the state as provided by law, the person making such imperfect description, shall be required to redeem the same as though it had not been rendered for assessment ; and, further provided, that any person desiring to give in his lands for taxation, situated in counties other than that of his residence, may make out a list or lists thereof, under oath, containing an accurate description of the same, and the name of the original grantee, and transmit it to the assessor and collector of the county where the land lies, and upon the receipt of all such lists, the assessor and col- lector shall assess the value of such land at its actual value, which may be paid to the comptroller or assessor of the county where the owner resides; provided that nothing herein contained shall be so construed as to prevent nou- residence of persons who own lands situated in other coun- ties than those in which they reside, from giving them in for assessment in the county where they are situated, as other citizens of such county. The comptroller, on the receipt of the several assessment rolls of the several counties, shall compare said rolls with the abstracts from the general land office filed with him, and with the maps as furnished by the assessors, and sub- tract therefrom such tracts or portions of tracts of land and town lots as may have been rendered for assessment to the assessors and collectors, reported by them, and if there shall remain any track or portion of a tract which has not been rendered and assessed, the comptroller shall assess the same at the average rate of the land rendered in the county where it is situated ; and if town lots, at the average rate of lots rendered for assessment in the town or city in which the same may be situated, and forward it to the assessor and collector of said county, whose duty it shall be, on a failure of payment of the taxes thus assessed, at the re- quired time, to levy thereon by virtue of such assessment so made as aforesaid, and sell as directed in other cases ; provided, it shall be lawful for any person or persons, non- residents of this state, who may own lands or other property liable to taxation, to pay all taxes due on such property to DIGEST OF TAX LAWS— UTAH. 133 the CO iTi|)i roller; providcnl, however, that the tax on said property be paid to said comptroller on or before the 1st of December next after the assessment thereof; and the comptroller shall furnish a list of all such taxes so paid to ^'8^- him, with the names of the persons paying the same, to the assessor and collector of the county for which such taxes were paid, before the 1st of March thereafter. If, from any cause, the direct taxes of any county are other time not assessed and collected within the period mentioned in for^taxifs to this act, the comptroller shall appoint some other time, ^^^ assessed ■within which said taxes shall be assessed and collected, and no person shall suffer any of the penalties herein im- posed from any failure caused by such unavoidable change of time ; but any person who shall fail to render his or her assessment list, and pay his taxes within the period so designated by the comptroller, shall incur all the prescribed penalties. Every assessor and collector, after he has made out and ^^1^1°^^^, returned the assessment roll of his count}', as required, be- tor tocoi- tween the 1st of October and the 1st of March, shall pro- taxes. ° ceed to collect the taxes therein mentioned, and for that purpose shall attend in each precinct in his county, at the place of holding elections, between the 1st of October and the 1st of March, to receive the taxes from the residents thereof, for which purj30se he shall make known, by pub- lic advertisement, where and when he will attend; and if any person neglect or refuse to attend, the assessor and col- lector shall visit such person at his abode to receive the same, if found; if not, shall leave a written notice for such person to pay over his taxes, at his office, prior to the 1st of March thereafter. UTAH. County Court. Taxofflcers. Assessor aud Collector. Each county court shall annually in December appoint Assessor an assessor who shall also be the collector, and shall give tor. *^° '"^' bond and take oath to the faithful performance of his dutv, and if the court deem it necessary shall give other bonds or security. Property shall be assessed in the countv where it is at "^^herepro- the time of assessment, and to the owner if known, other- eeascd. wise to the person in possession. The first assessment on goods brought into the territory AsscFPment for sale shall be made by adding to the amount of the in- brought' 134 DIGEST OF TAX LAWS — UTAH. into toiTl- tory for sale. Tax lUt. Copy of book to person required to fill it. County court, a court of tax appeals. Territorial and county rate and tax. Collector to collect taxes. voice the average per cent realized or intended to be, and good.s thus asses.sed, but remaining unsold at the time of the next assessment, shall be assessed like other taxable property ; and said goods shall be asse.ssed, and the tax col- lected, where they are exposed for sale, and immediately after the receipt of any lot of goods intended for sale, the owner or agent shall furnish the assessor and collector with the correct amount of the invoices, a copy of which he shall file in the office of the clerk of the county court. The county clerk in each county shall, previous to the 1st of January in each year, furnish the assessor and col- lector with a suitable book with appropriate headings for his tax list; said assessor must make his tax list in alpha- betical order, and shall pursue that course in his official duties, Avhich, in his judgment, will enable him to com- plete the assessment in the most uniform manner and shortest time. To aid him therein he may, when neces- sary, leave with any person or at any residence a copy of the aforesaid book or heading, with the name of the per- son required to fill it, and a reasonable time when to be returned, and any person furnished with said list must comply with the requirements. The assessor and collector shall present the tax list to the county court at its June session, which shall finally adjudicate all complaints of errors in. the assessments which may be presented during the session and the assessor and collector's compensation, and the rate per cent requisite for the yearly county revenue, shall be determined. The clerk of the court shall, immediately after the ad- journment of the June session, place on the tax list the territorial and count}'' rate per cent for that year, with the amount of each person's territorial and county tax. He shall make a copy of the tax list thus furnished and fur- nish it to the assessor and collector, and inform the terri- torial treasurer and auditor of public accounts of the total amount of the territorial tax, the name of the assessor and collector, and amount for his services, which must be paid by the territory and county, in proportion to their share of taxes ; and file the original list with the office records. When the assessor and collector receives the tax list he shall immediately proceed to collect the taxes by requiring of each tax-payer his amount of tax, and shall pay the part collected for the county to the county treasurer once a month, or oftener if required by the county court ; and the part collected for the territory to the territorial treasurer, quarter yearly, or oftener, if required b}'- said treasurer, and take a receipt for all payments ; and shall, on or before the 1st of DIGEST OF TAX LAWS— UTAH. 135 September, make a report to the auditor ot'public accounts of the amount of territorial funds on hand, of territorial tax collected, and what will probaVjlj be realized from the por- tion still uncollected ; and a like report of the condition of the county tax to the county court, on the 1st day of its Sep- tember session, at which he must be present with the tax list, and shall make a full report to, and settlement with, the auditor of public accounts, and the county court, during the December session^of said court. In case any person neglects or refuses to pay his tax collector to when required, the assessor and collector is empowered to rcfusnuo take and sell, in the manner most advantageous for the p^^ '*^- owner, enough taxable property of the delinquent to pay his tax and costs of collection ; and if said property is to be sold at public sale he shall give reasonable notice of the time, place and kind of property. The county court shall, during its September session, Dciin- examine the names of those then delinquent on the tax list, ^'i"""- and if, in their judgment, the taxes of any delinquent ought to be remitted, the clerk of said court shall write the word " remitted " against each person's name, and when the ex- amination of the list is completed, the clerk shall forthwith report to the territorial treasurer, and the auditor of public accounts, the amount of territorial taxes remitted. And said court, at its December session, shall again examine the tax list, and proceed as at the September sesssion, and if names of delinquents still remain on the list, the amount of their delinquency shall be paid by the assessor and col- lector, who is hereby empowered to collect such taxes for his own benefit. If necessary, the assessor and collector may appoint a Deputy. deputy to assist him in the assessment. Both assessors and collectors and their deputies are authorized to administer oaths in the discharge of their official duties. Any person refusing to give the assessor and collector Refusal or an account of his taxable property or giving a false state- ^gnt." raent designedly, shall, on conviction before any court having jurisdiction, be fined not exceeding the value of the property in question ; or if he neglects to comply with any Person requisition of this act, when applicable to him, on convic- „!XV"a^u^ tion shall pay such amount as may be adjudged by said j,'^^',P|"'^„cjj court, or if he knowingly much undervalues any portion proiu'rtyto of his taxable property, not seen by the assessor and col- cim'sednt lector, the latter is empowered to purchase the same for the j^^";;.^" "fiu^ county at the said valuation of such owner. t'""- The assessor and collector is required to collect taxes at rcrsons the rate of the previous year from any person that he 136 DIGEST OF TAX LAWS— VERMONT. move from county. Vote of people on county ex- penditure ncyond its legal reve- nue. presumes will move from the county before the regular time for collection ; and to assess any person or property that has been accidentally omitted during the time ibr assessment ; and must report his doings under this section in the same manner as though done within the regular times. When the public good of any county rerpdres an expen- diture exceeding its legal revenue, the county court may submit the object of such expenditure ,and the amount required to be voted upon by the people, at such time and place as the court may appoint, of which at least six days' notice must be given ; and any surplus of funds raised by the vote of the people shall be paid into the county treasury ; and the county clerk shall make a separate list of the names of the taxable persons and place opposite each name his share of the tax voted for, and furnish said list to the acting assessor and collector, who shall proceed therewith as with the collection of the current taxes. The county courts may, at any regular or special term fix the rate per cent of taxes for the current year, and shall furnish the assessor and collector as soon as practicable after his appointment and qualification, with a tax list, as now provided in the seventh section, who is hereby autho- rized to collect, at any time thereafter, the tax due on all property intended to be removed from the county previous to the usual time of collection. Any person feeling aggrieved at the assessment of the assessor or deputy and wishing to remove from the county before the proper time of adjudication of such cases as provided by law, may give notice to the probate judge of such county, who shall immediately cause a special term (if required) of the court to be held, and shall adjudicate all such cases as may be presented. YEE.MONT. Tax officers. Legislative Committee of Equalization to form Grand List. (One Mem- ber of the Legislature from eacii County.) Convention of Equalization. (One Lister from each Town. ) Board of Civil Authority, or Abatement of Taxes. (The Selectmen, Justices and Listers of the several Towns.) Selectmen of each Town. Listers or Assessors of each Town. First Constable of each Town, ex, officio, Collector Propertjr,^ All real and personal estate owned by the inhabitants of, grand list, or situated in, this state, shall be set in the grand list at one per centum of its value, and be liable to taxation, sub- ject to exception. DIGEST OF TAX LAWS— VERMONT. 137 All real estate shall be assessed and set in the list in the where real town where such estate is situated, to the person who shall eeseed. be the last owner thereof, or possessor on the 1st of April, in each year. In case such estate is mortgaged, the mortgagor shall, ^tatf."^**^ for all purposes of taxation, be deemed the owner, until tbe mortgagee takes possession, after which the mortgagee shall be deemed the owner. The undivided real estate of anv deceased person shall ^'"divided -, , . , -^ . . Ill- '■'^'8' estate be assessed to his executor or administrator, till lie gives of deceased notice to the listers of the sale or division of the same, to- p^"°"" gether with the names of the several purchasers, heirs or devisees to whom it has been transferred. All personal estate liable* to taxation shall (with the Personal exceptions below) be assessed to the one who owned the ^"*'''" same on the 1st of April, in each year, if then an inhabi- tant. These are the exceptions : All goods, wares and merchandise, or other stock in Exceptions, trade (including that employed in the mechanical arts), in any town other than where owner resides, shall be taxed in those towns, if owners hire or occupy stores, wharves, or shops therein, and shall not be taxable where owners reside. All machinery, in any branch of manufacture, of any Machinery, corporation or company, shall be assessed to the same in the town where it is situated or employed ; and in assessing such stockholders for stocks in any manufacturing corpora- tion or company, there shall first be deducted from the value thereof, the value of the machinery and real estate of such corporation or company. All horses, asses, mules, neat cattle and sheep, kept in a Horses, town other than where owner resides, shall be assessed to muks. &c. the owner in the town where kept, on the 1st of April. All personal estate of persons under guardianship, shall esu'e^of be assessed to the guardian, in the town where ward resides, persons provided he resides in this state, otherwise it is assessed to dianship. such guardian in the town where he resides. All personal estate held in trust by an executor, admin- Trust istrator or trustee, the income of which it is to be paid to ''*"'*• any married woman or other person, shall be assessed to the husband, or to such other person, in the town where he resides, but if such married woman or other person re- side out of the state, the same shall be assessed to such executor, administrator or trustee, in the town where he resides. 18 138 Estate of deccnBcd persons, not diatributcd. What list- ers shall set ill list, of personal property. Partners, how assess- ed. Trust estate ; the income of which is paid to a married woman, how as- sessed. Eailroad Bharea. Bank own- ing stock in another bank. Bank shares. DIGEST OF TAX LAWS — VERMONT. Personal estate of deceased persons, in the hands of their executors or administrators, and not distributed, shall be assessed to the executors or administrators, in the town and (for purpose of school and highway taxes) district where deceased person last dwelt, until said estate has been dis- tributed and paid to the parties interested therein. The listers (assessors) shall appraise and set in the list of personal property all swine that have been wintered one winter, all hives or swarms of bees, pleasure wagons, car- riaofes and sleighs, gold and silver watches, and all kinds of goods, wares and merchandise or chattels, of whatever kind or name, whether at home or abroad, unless the pro- perty abroad is taxed in another state, and except such property as is exempted by tl!is act. Partners in mercantile or other business, whether residing in same or different towns, may be jointly assessed under their partnership name, in the town where their business is done, for all personal estate employed in such business ; and if they have business in two or more towns, they shall be taxed in those several towns for the proportion of property employed in such towns, respectively, and in all cases where partners are so jointly assessed, each partner is liable for the whole tax. All personal estate held in trust by an executor, adminis- trator, agent or trustee, the income of which is paid to any married woman or other person, is assessed to the husband or such other person in the town where he resides ; but if such woman or person reside out of the state, the same shall be assessed to such executor, administrator, &c., in the town where he resides. All shares in railroad companies are to be taxed and placed in the lists of the several towns where owned, in same manner as stock in moneyed or other corporations is now assessed and set in list : provided, however, that no shares in any railroad company shall be liable to taxation, till some portion of the road of the company shall have been made and brought into use for the carrying of freight or passengers. Any bank in the state owning stock in another bank in the state, shall be assessed and set in list in the town where such bank is situated, the same as if such stock had been owned by an individual. All bank shares or stock in the banks of the state owned by persons residing out, or hereafter to be owned, shall be set in the lists of the several towns where such banks are, and shall be subjected to the same taxes as stocks or shares DIGEST OF TAX LAWS— \T:RM0XT. 139 in such banks owned by any person in the state are, by law, subjected. The listers in towns where any banks are, or may be, Non-resi- located, shall set in the list of said town the names of all of stock.''^" persons residing out of the state, and owning stock or shares in such banks, with the amount of stock or number of shares owned by such persons, in the same manner as is provided for taxing bank stock owned in the state; and said shares or stock can be distrained by the collectors of taxes in any such towns in the state for payment of all taxes on any such bank stock, under the same regulations as pertains to the collection of taxes on any bank stock or shares owned in the state. The sale of bank stock or shares for taxes in pursuance saie of of the above provisions, has the same legal effect to convey vejVtuie! title as in the case of owners residing in the state. Assessments shall be thus made : The town assessors shall, on the 1st of April in each Town as- year, take list of all whose polls are liable to taxation, and takeTist! also a list of all personal property owned or possessed by each taxable person in the town where he is liable to be taxed ; and such person shall, on demand of either of the listers, or within ten days, exhibit to listers, or some one of them, the true amount of his personal taxable property, and of so much of his debts as he chooses to disclose; or if he neglects, or the listers are not satisfied with the expo- sition of such person, they shall assess him in such sum as is just and reasonable, and the listers shall appraise such personal property at the time of setting the same in the list. The listers shall, at the time of taking the list, inquire if any additional buildings have been erected, or any repairs or additions made thereto, since the last assessment of real estate ; and if so, said listers shall add to the assessments of those who erected, or repaired, or added to such build- ings as they deem just; and also where buildings have been destroyed by fire or other accident; listers shall abate such sums from the assessment of owners as they deem just. Every fifth year the listers shall appraise the real estate Listers to in their respective towns at its fair cash value, and make J^ustato and set the number of acres, amount of the appraisal and yeaJ; "^^ amount per centum to the owners thereof as are taxable. The list shall contain, 1st. Number and value of all horses, mules, asses, cattle conteutaof and sheep (except those exempted) owned by such taxable person. 140 DIGEST OF TAX LAWS— VERMONT. Town assessors to list anna- ally. Contents of list. Assessment of trustee ect in list, separate from indi- vidual assessment. Wliat real estate set separate from other real estate. Unknown owner. 2d. Amount of public stock or securities and number of shares in any mioacycd or other corporation with value, designating the corporation and if more than one, the number of shares in each. 3d. The amount of all debts due from solvent debtors, and money loaned and debts secured on real estate, and all other personal taxable estate over and above the amount of debts due from such person on the 1st of April. The a.ssessor3 in each town shall, annually, deposit in the town clerk's office a general list of taxable estate in their respective towns, in six separate columns as follows: 1st column, name of taxable person. In 2d column, number of polls and amount at which same is to be set in list. In 3d column, the quantity of real estate owned or occu- pied by such person. In 4th column, the full value of such real estate. In 5th column, the full value of ail taxable personal estate owned by such person after deducting the just debts owed by him. In 6th column, the one per cent on value of all real and personal estate, with amount of polls, which sum shall be the amount on which all taxes shall be made or assessed, and assessors shall at same time deposit in town clerk's office the individual lists made by them as aforesaid. When a trustee, guardian, executor or administrator is assessed, the assessment shall be set in list separate from his individual assessment, and with addition of his repre- sentative character, and the just debts due from him in his representative character,, shall be deducted from the value of personal estate assessed to him in such character and from no other estate. The listers, on appraisal of real estate, shall set all build- ings not having more than ten acres attached, mills and factories, buildings on public lots, stores, forges, furnaces, mines and quarries where stone is quarried, in a column separate from other real estate ; and the convention of listers for averaging valuation of the several towns in the county, and the committee appointed by general assembly for equalizing the counties, shall equalize the valuation in said columns separately. The lister, however, shall not be required to appraise buildings on any farm of more than ten acres, occupied for use of said farm, separate from the farm on which they stand, but the same shall be appraised with and as part of said farm. If the owner of unoccupied real estate be unknown to assessors, the same shall be set in list either in the name of DIGEST OF TAX LAWS— VERMONT. 141 the original grantee or by such other description as in the judgment of the assessors shall best designate the same; and when any division of original rights of grantees has been or shall be made, in whole or part, the assessors shall assess and set in list each lot of every division, separately from the other lots of same right; and in all cases where the original rights of grantees have been divided, the assessors in the several towns shall, in making up the grand list for 18-i9, appraise and set in list eacli lot sep- arately in all cases where the same has not been done. When part of any piece of real estate has been trans- 'When part ferred during the period intervening between years of ap- elta*te'tran8- praisal, the listers shall make such an appointment of '"'^'"reci. assessment thereon as they deem just. When listers of a town shall neglect to appraise any real Omission to estate, the listers of such town for the succeeding year shall appraise such estate so omitted, and set the same to owner in list of such town. When a new appraisal is made of real estate, the listers New ap- shall place in town clerk's office, for the use of their sue- p"'*"'- cessors, a copy of appraisal of each piece of land ; and where more than one piece shall belong to or be set in list to the same person or company, such listers shall designate in copy of said appraisal the school district whei'e each piece of land is situated. The listers in each town shall designate in the grand |f'^°°!. list the number of school districts in which all real estate is situated, and set in said list the appraised value of all real and personal estate in each distinct, severall3^ In case of neglect of the listers to set. in grand list the Kcpicctof estate of any school district, as provided above, said listers estate or '" shall, on application of the prudential committee of any ^fstr^c,^ school district, at any time, attach to said list a list of the appraised value of the estate in said district, which appraisal shall be the grand list for said district until another grand list shall be made, as required by law. If the listers in any town fail to make separate aj-)praisals, Faiinre to and set and designate the same in lists, the listers for the I^?e ai>'"'' time being, on application of prudential committee of any pi'ai**''- school district, shall make any and every apportionment necessary to enable the school district to obtain a true list " of all estates against the proper persons in such district. The listers in each town when they return the list of Appeals. assessments of personal property, shall lodge with the town clerk a written notice on what day and at what place they will meet to hear appeals, which time shall be within thirty 142 DIGEST OF TAX LAWS— VERMONT. Corrections Of grievan- ces. Oaths. Notice. Appeal to selectmen. Notice. Listers added to board for abatement of taxes. Assessors to correct errors. Duplicates. Convention of equaliz.i- tiou. days from such return ; at which time and from day to day they shall sit till all appeals are decided. If any one feels aggi-ieved by the assessment, he may, within thirty days after the list is placed in the town clerk's oflice, apply to listers in writing to have his a.ssessment re- duced or vacated. The listers may examine him on oath relative to application and hear other testimony, and after such hearing, shall assess such person as from the evidence they may deem just and equitable; which assessment shall be taken as the assessment of such person. Such appli- cants shall not on the examination be required to disclose the names of persons indebted to them. The listers are authorized to administer oaths in discharge of their official duties. AVhen the listers of any town assess any person for money on hand, or debts due, or shall assess any such person in a greater sum than in the preceding year, said listers, or some one of them, shall notify the person so assessed, either verbally or by written notice. When any person thinks that he is assessed by listers for money on hand, debts due, or for bank or insurance stock, in a greater sum than is just and reasonable, he may apply to the selectmen, or a majority of them, of the town where he resides, and if he, on his own oath or otherwise, can satisfy the selectmen that his assessment is too high, said selectmen shall lodge in the town clerk's office of such town (by the 15tli of August)- a certificate under their hands, of the sum to which they have reduced the assess- ment of such person, which sum so certified shall be taken by listers as the sum at which such person shall be assessed. The person appealing to selectmen as aforesaid shall give notice to one or more of said listers, of the time and place of hearing applications of persons so appealing. To the persons constituting the board of civil authorities for the abatement of taxes in the several towns, (viz. : the selectmen and justices of such towns) shall be added the listers of such towns ; and at least one of said listers shall always be notified of any meeting of such board for the abatement of taxes. Assessors in each town sliall annually meet and revise and correct all errors in the list of such town and make duplicates, one for town clerk of such town and one for the clerk of the house of representatives ; and the listers or assessors of each town shall, every four years, meet and designate one of said listers or as.sessors, whose duty it shall be to meet at the usual place of holding county courts in such count}^, and when so met they shall appoint a modera- DIGEST OF TAX LAWS— VERMONT. 143 cor to govern such meeting and proceed to average the valuation of the real estate of the several towns in their re- spective counties, justly and equitably, comparing one with the other, deducting from or adding to the valuation of said amount, so assessed as they may deem proper ; and the listers and assessors so met, shall cause a certificate to be indorsed on said lists of such alterations as they make, signed by the chairman of the meeting; and such lists shall be returned to the respective towns, so certified and averaged ; and such lists shall stand for the valuation of the real estate for the succeeding four years ; and such lists having been fhus returned and certified and sent to the legislature of the state, and there averaged and equalized by a committee Legisintive to be appointed by said legislature, of one member from equaTiza-^* each county, adding to, or deducting from, as the case may ^'""• be, and certified by said committee, shall be the list on which state taxes shall be made for the four succeeding years, together with the list of the personal estate as here- tofore provided. The listers composing the convention for averaging the Oath. towns in the several counties, and the committee appointed by the general assembly for equalizing the several counties in the state, shall, before entering on their duties, swear to do their duty without fivor or fear. The convention of listers to average the valuation shall *^''''''''- appoint a clerk who shall keep a recoi'd. The committee annually appointed to make up grand ^'/'"J"!,'"^'^ list may correct any error in valuation of real estate of any ust tocor- town, and the state taxes against the real estate in such ''•='=' ^"°"- town shall be estimated on corrected list until next ap- praisement of same. The listers or assessors shall attach to each list a certifi- certiflcatc. ^ate, signed by above, and verified by oath, that they have set down all the real estate according to the best of their dbility, &c., and have estimated the value of such real estate at such sums as they would appraise same in payment of a just debt, &c. (swearing to a true list). The clerk of the house of representatives shall send to Bianksfor town clerk of the several towns, blanks to make up grand emndiist. list of said town. The town clerk in each town shall prepare and keep a Tou-n cicrk list of all transfers of real estate in such town, for use and of l^nui^flrs benefit of listers of said town, particularly mentioning the ^^^'''j''' names of the grantor and grantee, the number of acres in- cluded in each transfer, with such other necessary informa- tion as may be required by such listers to make transfers in lists of such town. 144 DIGEST OF TAX LAWS— VERMONT. Lists of Btockhold- ers of baukjs, (fcc Non-resi- dent 8tOC'.i- holders. Stocks in banks, &c. oat of state. Stock listed at true value. First con- stable col- lector. Taxes as- sessed ou lists. Constable to levy and collect state tux. County treasurer. Tax bill of town, vil- lage, school district, i&c. Warrant. Distress of goods for The cashiers of the banks and clerks of corporations in the state shall transmit to clerks of the several towns in the state in which any stockholder of such bank or other cor- poration may reside, a true list of the names of all such stockholders, with the number of shares standing against the names of all such stockholders on the books of such bank or other corporation, together with the amount actu- ally paid in, on each share, ou the 1st of April in each year. The cashiers shall also certify to the several town clerks of towns where the banks are situated, the names of the persons and the amount of stock, or number of shares such persons (if any) may own in such banks, who reside out of the state. Stocks in banking and other corporations without this state, actually owned by citizens of, and residents of this state, which are taxable, and are actually taxed in the state where the corporation is located, shall not be liable to be taxed in this state. All bank, railroad and other corporation stock liable to be taxed, shall be appraised by the listers, and set in grand list at its true value, whether above or below its par value. Every inhabitant (except exempts) shall contribute to the public charges and expenses of government. The first constable of each town (which officer is elected) shall be the collector of taxes. All taxes shall be uniformly assessed on the lists of the persons taxed. When the general assemblj^ imposes state tax, state trea- surer shall forthwith issue a warrant to first constable of each town to levy and collect tax and pay it into treasury. In collecting the county tax, issuing warrants and extents and performing all other incident and necessary duties, the county treasurer shall have same power as the state trea- surer, as regards state tax; and all constables, sheriffs, &c., are required to perform their several duties required by said treasurer in collecting county tax, in same manner pre- scribed for the execution of duties required of them by the state treasurer in collecting state taxes. When any town, village, school district or other com- munity shall impose a tax, the selectmen, trustees or com- mittee, shall make out a tax bill of such tax apportioned to persons liable to pay tax, and apply to a justice for war- rant to collect tax; and any justice to whom such applica- tion is made shall issue a warrant. On neglect of person to pay the tax specitied in tax bill (six days' notice of such tax having been given by con- DIGEST OF TAX LAWS — VERMOXT. 145 stable") the constable shall distrain goods and chattels of nonpav- 1 / i-j? T.i T mentoftax. such person (exceptmg irom distress, the arms and accou- trements which it is the duty of such person to keep), and after four days, and then posting distress for sale for six days, in some pubhc place in such town, shall sell the same at public auction, returning overplus to former owner. For Delinquent want of goods and chattels, the delinquent shall be com- toTaTi!"**^ mitted to jail till tax and costs are paid. The constable or collector of any tax shall have power Powers of to collect the same in any place in the state, and execute on"co"iec- warrant wherever he may tind the property or body of ^'°"- delinquent, and at any time within three years from the time he received the tax bill of such tax; or if any person against whom such collector shall have a tax shall be ab- Absence, sent from the state at the time the collector receives the tax bill, or removes out of the state within one year thereafter, Eemovai. and liave or leave no property known to such collector, in such state, which can be distrained for collection of taxes, such collector shall have power to enforce collection of such tax at any time within three vears from the time such ab- Collection •' • 1 ■• 1 i 1 11 of tax with- sent person may return within the state, or have known in three property therein, liable to distress for collection of taxes. ^^''"' Where neither goods, chattels nor body of a person Land to be against whom a constable shall have a tax for collection, no goods" can be found, such person being alive, the warrant for col- b°ody^"'"^ lection may be extended on any land in the state belong- ing to such person ; and the constable shall sell so much of said land as shall pay the tax (after public notice of sale in newspaper), at public auction, if tax be not paid before the day of sale. If the owner or his representatives pay or tender their Refunding full sum for which the land was sold, with costs, to a con- sorat stable, and twelve per cent interest, within one year from ll\l]°^ sale, said constable shall refund to the purchaser at auction sale, the money received. When any constable has sold lands for non-payment of ^jjfi'tl'on taxes, and dies or removes from the town where such lands money paid lie previous to the expiration of one year from sale, the c?crk! owner whose lands have been sold may redeem the same by paying the amount for which they were sold, and inte- rest on the same, to the town clerk of such town within the time prescribed by law, and the said clerk shall pay over the same to the purchaser on demand. If the land is not redeemed, the constable shall execute Deed, a deed to the purchaser, which conveys title against tax delinquent and all claiming under him, 19 146 DIGEST OF TAX LAWS — VKHMONT. List of lands not redeemed deposited witlitowu clerlt. List of nou- resident lands de- posited with first constable. Highway surveyor, collector. Description of nonresi- dent lands s^old. Convey- ance. List of non- resident lands re- corded in town clerk's oflSce. Advertise- ments of sale. List of lands sold. Retaliatory taxes on insurance companies. The constable, within thirty f statu, coun- ty and Bchool tax. If board of HupervisorB do not de- ll, riiiiue ai^unt of coTfnty tax before time for sending rolls ex- pires, clerk, after amount is determined by board, shall send cortifled statement Clerk of board to correct valuation of real pro- perty in new struc- tures and structures destroyed. Capital stock and personal property of corpora- tions to be listed. Exception. Secretary of state to transmit forms and instruc- tions ; and with attor- ney-general decide questions. before the 15th day (;(' JS'ovcuiber annually ; and the said clerk of the board of supervisors shall designate on each of such assessment rolls the amount of state and county tax which the town or city to which such roll belongs is re- quired to pay ; he shall also designate on each of such assessment rolls the per centage ordered Vjy the county board of supervisors, lor county school tax: provided, that if the county board of supervisors of any county shall not have determined the amount of county or school tax which shall be apportioned to the several towns, cities and incor- porated villages in such county, within the time specified for sending the assessment rolls to said places, the clerk shall, immediately after the amount of such tax siiall have been determined by the board, forward to the clerk of each town, city and incorporated village, a certified statement of such tax apportioned to each of such places; and the clerk of such town, city or village shall attach such statement to the assessment roll. Each clerk of the board of supervisors shall correct the valuation of any parcel of real property on which any new structure of over one hundred dollars in value has been erected, or on which any structure of like value shall have been destroyed, by adding to or deducting from the valua- tion of such property such amount as shall correspond with the return of the assessor in relation thereto ; and such corrected valuation shall thereafter be taken as the true value of such real property. The capital stock paid in and so remaining undiminished by losses, inculsive of the value of all other personal pro- perty of any banking or other joint stock company incor- porated in this state, shall be listed for taxation by the principal accounting officer of such company in the town or city where the principal office of such company is kept, and taxed as other personal property belonging to natural persons is required to be taxed : provided, that the above shall not apply to any such company whose charter or act of incorporation may have guaranteed exemption from taxation, or shall have provided another mode for taxing the same. The secretary of state shall annually prepare and trans- mit to the clerk of the board of supervisors of each county all proper forms and instructions, and with the aid and advice of the attorney general shall decide all questions as to the true construction of the foregoing provisions, subject always to an appeal to the supreme court. In all cases where duties are required of the ntayor, clerk, ixnd treasurer of incorporated cities, the same shall devolve DIGEST OF TAX LAWS— WISCONSIN. 179 upon the president, clerk and treasurer of incorporated villages ; and the same shall constitute the board of equali- zation therein. If any secretary of state, clerk of the board of super- Penalty for visors, or assessor, shall refuse or knowingly neglect to formance of perform their duties, or consent or connive, whereby any "'^' proceedings are prevented or hindered, or whereby any property required to be listed for taxation shall be exempted therefrom or entered on the tax list at less than its true value, he shall for every such refusal, neglect or connivance, forfeit and pay to the state not less than two hundred dol- lars, nor more than one thousand dollars. Every second year the real property of this state shall i|if"ngoV be listed, valued, returned, and equalized in the manner reMpro- pointed out in the foregoing provisions. Every town clerk shall, upon the reception of the assess- cierk's ment roll, calculate and carry out the total amount of such uie assess- taxes, together with all town and other local taxes unless ™entroii. otlierwise provided, adding thereto five per cent for expense of collection in an additional column prepared for that pur- pose in the assessment roll, setting opposite to the several sums set down as the valuation of real and personal estate, the respective sums assessed as taxes thereon, in dollars and cents, rejecting the fractions of a cent. The said town clerk shall immediately make out a fair Assessment Till 1 T 1 ''"" °e- copy of such assessment roll, when thus completed, and livcred to deliver the same to the town treasurer of his town, on or gUre", Jx* before the second ]\Ionday of December in each year ; but f^^".*^"'' in no case shall the assessment roll be delivered to such treasurer until he shall have executed a bond to the county treasurer and successors in office in double the amount of state and county taxes apportioned to such town, fiiithfully to perform his duties, and delivered to the clerk of his town the receipt of the said county treasurer, stating that the latter has received said bond. To each assessment roll so delivered, a warrant under the ^,f/J"u"cVt*o hand of the town clerk shall be annexed, commanding the collect said town treasurer to collect from each of the persons and corporations named in the annexed assessment roll, and of the owners of the real estate described therein, the taxes set down in such roll opposite their respective names and to the several parcels of land therein described ; and in case any person or corporation, upon whom any such sum or tax is imposed, refuse or neglect to pay the same, to levy and collect the same by distress and sale of the goods and chattels of the person or corporation so taxed, and out of the moneys so collected, after deducting his fees, to pay 180 DIGEST OF TAX LAWS — WISCONSIN. Memoran- dum. Neglect or refusal of clerk. When sheriff collector. Circuit court to vacate any city, town or village, if taxes are not paid. Town trca- Burer to give notice gf taxes in first to the treasurer of said eouiity on or before the last Monday of January next the sum of for state taxe.s ; and to retain and pay out, as town treasurer, according to law, the sum of ; and the balance to pay to said treasurer for county purposes, on or before the day speci- fied; and make return to said treasurer of warrant, with said roll attached, together with his doings thereon. As soon as the town clerk shall have delivered the assessment roll and warrant to the town treasurer as afore- said, he shall make a memorandum .or entry thereof, and charge to the treasurer the amount of the town and other local taxes, if any, in a book to be kept by liim for that purpose. Should the town clerk neglect or refuse to perform his duties relative to the assessment and warrant as above set forth, the clerk of the board of supervi.sors of the county in which such town is situated, shall calculate and carry on the taxes on the assessment roll of the town, complete the roll and make a true copy and annex a warrant, signed by him as clerk of such board, which warrant shall be sub- stantially like the warrant he was required to make or annex to a copy of the assessment roll, and shall be directed and delivered to the sheriff of said county, together with the copy of the assessment roll, who shall collect and return said taxes according to the command of the warrant, and for that purpose the sheriff of the county is vested with all the powers of the town treasurer of such town. The circuit courts are authorized and empowered to vacate any city, town or village, or any part or parts thereof, or any additions thereof, on application made by the board of supervisors of the county in which the city, town or village is situated, for good cause. Such applica- tion may be heard at any general or special terra of the circuit court, held in and for the county in which the city, town or village, or addition is situated. It is intended hereby to confer discretionary power on the circuit courts to vacate any city, town or village, or addition thereto or part thereof, whether the proprietors are residents ov non- residents, in all cases where proprietors neglect to pay the taxes assessed and levied on the same, and the county in which the same is situated acquires an interest therein, by virtue of tax deeds, tax certificates or otherwise ; and the court to which the application shall be made shall hear proofs of the facts and circumstances. The town treasurer of each town, on the receipt of the assessment roll for the current year, with the tax list annexed, shall give public notice, by posting, that the taxes DIGEST OF TAX LAWS— WISCONSIN. 181 assessed and levied in sach town are placed in his hands his hands for collection, and that the}^ are subject to payment at his uon.° ^' office at any time prior to the 25th of December in such year. On all taxes so paid or tendered, at the time and place Remission. specified, the said treasurer shall remit to the pei'son so paying or tendering, three-fifths of the amount included in said list, as his fees for collecting such tax so paid. The said treasurer shall, after the said 25th of December, cniiection«. proceed to collect the taxes charged in said list and re- maining unpaid, and for that purpose shall call at least once on the person taxed, or at his usual residence, if in the town, and demand payment of the taxes charged to him on said list. In case any person refuse or neglect to pay his tax, the Saic of town treasurer shall levy the same by distress and sale of fhattcis" any goods and chattels of such person, wherever the same may be found within his town ; and if a sufficient amount of such property cannot be found in the town, the town treasurer may levy the same by distress and sale of the goods and chattels of the person wherever the same may be found in the count}'. The town treasurer shall give public notice of the time Notice of and place of sale, and of the property to be sold, at least '*'*" six days previous to the sale, hy a posted advertisement in three public places in the town where sale is to be made ; and the sale shall be by public auction, in the daytime, and f^J"^"^ the property sold shall be present; but at any time jire- vious to the sale the owner or claimant of such property may release it by pa3^ment of the taxes, interest and charges. Whenever the purchase money shall not be paid at the nc-saie or time ihe treasurer may require, he may re-sell said pro- ?pcovc-ryor perty, or recover from the purchaser the said sum, with mouey."^ costs and ten per cent damages. If any person liable to pay taxes shall have removed Jjf^'^on'^ro. from the town or ward where the assessment was made mbvai. against him, after such assessment and before such lax ought by law to be collected, it shall be lawful for the trea- surer of the town to levy and collect the tax of the goods and chattels of said person wherever they may be found within the county where the assessment was made. Should the town treasurer be unable to collect anv tax }\'>''" «o^,i Ircds'urLT is on any personal property, and payable by any person on imabicto his tax list, he shall file with some justice of the ])eaec of on persona, his county an affidavit stating the tax and his demand for P^opi'^.v. payment and inability to collect it; and such justice shall thereupon conim^id by summons such person to appear summon*. 182 DIGEST OF TAX LAWS— WISCONSIN. Warrant. When jus- tice to make an order to pay. Neglect or refusal. AVhen per- son to be discharged. Examina- tion to be filed. Appeal. Judgment and execu- tion. and sliow cause on oalh wliy he docs n'')t ])ay said tax ; such summons may be served by tlie town trea.surer or any constable in said county by reading; and it appearing on affidavit of the one serving such summons that said per.son was duly served, and that he has failed or neglected to appear before said justice for twenty-four hours after ser- vice of such summons, the said justice shall issue a warrant to the sheriff or ixuy constable of the county to forthwith bring such person before such justice. On the examination on oath of such person, or of wit- nesses produced by him or the treasurer, if it shall appear that he had personal property subject to taxation at the time the assessment was made, and that he has money or property, real or personal, of any description, not exempt from sale for taxes, sufficient to pay such tax, or such por- tion as the justice shall determine such person ought to pay, or should such person refuse to answer all questions touching his ability to pay such tax, the justice shall make an order requiring him to pay such tax forthwith; and if he neglect or refuse, no property belonging to him shall be exempt from seizure and sale for payment of such tax ; but if it shall appear that he has not sufficient money or pro- perty to pay such tax, or that he had no personal property subject to taxation at the time the assessment was made, he shall be forthwith discharged. Such examination shall be reduced to writing by the justice, and, subscribed hy the person, shall be Hied with the clerk of the circuit court, to be read on any new trial in said court ; either party maj' produce other proof on such trial. Every person aggrieved by the . In making up the amount of moneys and credits which any person is required to list for himself, or any other person, company or corporation, he shall be entitled to deduct from the gross amount of moneys and credits, the amount of all hona Me debts owing by such person, com- Donajide . '' ^ .1 flebis de- pany or corporation to any other person, company or cor- dmted poration for a consideration received ; but no acknowledg- an;^„^['^f ment of indebtedness, not founded on actual consideration, moneys aud believed when received to have been adequate •^and no such acknowledgment, made for the purpose of being so deducted, shall be considered a debt within the meaning of this section ; and so much only of any liability as surety j^^^"'^^^ for others shall be deducted as the person making np the ducu-dthat statement believes the surety is legally and equitably bound fe^v and to pay, and so much only as he believes such suretv will 5"^|;|,'^^/y be compelled to pay on account of the inability or insol- pay. vency of the principal debtor ; and if there are other sureties who are able to contribute, then only so much as the surety Not^t^ap- in whose behalf the statement is made will be bound to L'niu. contribute; provided, that nothing in this section shall be 188 DIGEST OF TAX LAWS. No dcduc- tioiin oil account of boiid^, ifcc. pivcn to mutiinl insurance co'e. Minimum value of lauds. SO construed as to apply to any Ixink, conipany or corpo- ration, exercising banking powers or privileges. No person, company or corporation shall be entitled to any deduction on account of any bond, note or obligation of any kind, given to any mutual insurance company, nor on account of any unpaid subscription to any religious, literary, scientific or charitable institution or society ; nor on account of any subscription to, or installment payable on the capital stock of any company, whether incorporated or unincorporated. The minimum value of all lands in this state, for the purpose of taxation, shall be three dollars per acre. Moneys, riglits, credits, &c., valued at true cash value. Taxable lands ap- praised at their full value in money. Inlots and cntlots, full value. INDIANA. The assessor shall require of the person making a state ment of his property, to take and subscribe on oath, that the said statement contains a true, full, fair list of the moneys, rights, credits, effects, ships, canal boats, flat boats, steam- boats, personal property appertaining to merchandising, manufacturing, and corporation stocks of the person making such list, or of the persons on whose behalf the same is made, and that the same have been valued at their true cash value. The appraiser shall, on actual view, make a true valua- tion of all lands, with improvements and buildings thereon or affixed, at their full value in money, as he would ap- praise the same in payment of a just debt due from a solvent debtor, taking into consideration the fertility and quality of the soil, the vicinity of the same to railroads, McAdami- zed roads, clay roads, turnpike roads, plank roads, state and county roads, cities, towns, villages, navigable rivers, water privileges on same or in vicinity to same, the loca- tion of the route of any canals, with any other local advan- tages of situation ; provided, that said appraiser shall also value all lands at their cash value, without taking into consideration any improvements made thereon ; and this valuation, as well as the valuation with improvements, shall be set down in proper columns. Inlots and outlots in all towns, cities and villages, with the improvements thereon or affixed, shall be valued at their true and full value in money, regarding all the local advantages of situation to be valued on actual view of premises. The said appraiser shall also on actual view, make a true valuation of all lands, town lots, depot grounds and build- praised. DIGEST OF TAX LAWS. 189 ings, and impvovements thereon, other than road beds, Railroad switches and side tracks, and railroad tracks and super- structures thereon, used or held by railroad companies, according to the same rule herein prescribed for ascertain- ing the value of other real ])roperty ; and he shall in the same manner make a true valuation of all lands and town lots and buildings, and improvements thereon, used or held by all McAdamized roads, plank roads, turnpike roads and canals, other than the Wabash and Erie canal ; and all toll bridges belonging to private persons or private corporations, to be valued upon actual view of the premises. The rail- ^•^''d'JcTty road companies of this state shall, on or before the 1st of liovvup-* April, 1859, furnish to the appraiser of each county through which their respective roads may run, a written statement of the length of line in his county ; also a written schedule of the number and description of all the rolling machinery of such company, or used by it upon such road in doing the business thereof, and the value of the same, in which shall be apportioned to each mile of said road, the value of said rolling machinery ; said schedule and statement to be verified by the superintendent or manager of such road. The appraisers of the county through which any road may run (provided it passes through more than one) shall, on the second Monday in April, 1859, meet at such point on the line of such road as may be designated by the state auditor, or in case he fails to designate such point, then at such point as may be agreed upon by such appraisers, and then appraise the value of said road per mile, through their respective counties, including in that valuation the value of all the rolling machinery aforesaid, depots, depot grounds and machine shops. In making such estimate of the value of such road the appraisers shall take into consideration, in addition to the rule prescribed for the valuation of real estate, the location of such road for business, the compe- tition of other roads, its earnings above current exj)enses and i-epairs, its condition for present and future business, so as to enable them to arrive at the actual present value of such road, independent of what it cost, or the amount of its indebtedness. IOWA. Real property shall l)e listed and valued at its true cash Renipro- 1 1 • •' 1 • 1-1 • II i)erty val- value, havuig i-egard to its quality, location, natural auvan- ufrtatnuc tages, general improvements in its vicinity, and all other i-'"*' ^■»'"'-'- elements of its value. 190 DIGEST OF TAX LAWS. Depreciated bank notes and corpo- ration Rtocli at cash value. IJcpi'cciated bank notes and stock of corporations and companies shall be assessed at their cask value; credits shall be listed at such sum as the person listing them believes will be received or can be collected thereon ; and annuities at the value which the person listing believes them to be worth in money. The deduction of bo7ia fide debts fi-om the amount of money and credits required to be listed, what is considered a debt, liabilities as surety, and no deduction of obligations to insurance companies, the same as in Illinois. I Lands and improve- ments valued at true value in money. Personal property at usual sell- ing cash price. KANSAS. Lands and improvements shall be valued separately at their true value in money ; but the price for which suck real property would sell at auction or at forced sale shall not be taken as a criterion of such value. Personal pro- perty of every description shall be valued at the usual sell- ing cash price of similar property at the time and place of listing; and if there be no usual price, then at the price that is believed could be obtained therefor in money. Taxable estate valued in KENTUCKY. The assessor shall, from his own knowledge and from tlie statements of the person listing propert}^ for taxation vaiue°*ind'^ and such other evidence as he may be able to obtain upon in gold and oath of witucsscs swom by him, fix a full and fair value upon all the estate listed with him for taxation, which is taxed according to its value. All estate taxed according to its value shall be valued in gold and silver. Full cash value. LOUISIANA. All real and personal estate (subject to taxation) shall be estimated by the assessor at its full cash value. All incor- poreal property according to the best information. All pro- perty esti- mated at full, fair cash value. MAINE. The assessors of each city, town and plantation shall make true and accurate lists of all ratable estates, both real and personal (not exempt by law from paying state taxes) in their several cities, towns or plantations, and all such DIGEST OF TAX LAWS. 191 estate or property of whatever kind, wherever situated or located, which is in said places subject to be taxed and shall affix to said estates and property of whatever kind, enumerated in said lists the full, fair cash value thereof. MARYLAND. The collector or appeal tax court shall, on his or their sum pro- own knowledge and on the best information he or they can wol-Vh'iu obtain, value the property of any taxable person to the "'*'^- utmost sum he or they believe the same to be worth in cash ; and the county commissioners or appeal tax court shall assess such person according to the sum so returned. MASSACHUSETTS. The assessors of cacli place shall make a fair cash valu- Fair cash ation of all the estate, real and personal, subject to taxa- tion. MICHIGAN. All assessments are on property at its cash value. cash value. MINNESOTA. The assessor shall set down in hisas'-essment roll the full faiue!*^'* cash value of each parcel of land taxed ; and the full cash value of all the taxable personal property. MISSISSIPPI. It shall be the duty of each yjerson fixing the value of cashvnine. his property, to estimate the same at its cash value at the time of such valuation. MISSOURI. The assessor shall value and assess all the property on Tmevoiuo the tax book, according to its true value in cash nt the time '° "'*'*• of assessment. 192 DIGEST OF TAX LAWS. Cash value. NEBRASKA. The valuation same as set forth in Colorado Territory. NEYADA. The county assessor shall determine the full cash value of all property, real and personal, subject to taxation in his county. Full and true value in money. Value of corporate Bliares. Deduction when estate is taxed elsewhere. Actual value. NEW HAMPSHIRE. The selectmen shall appraise all taxable property at its fall and true value in money, and shall receive and con- sider all such evidence as may be exhibited to them, rela- tive to the value of shares in corporations and other pro- perty, the value of which cannot be determined by personal examination. They shall deduct from the appraised value of shares in any corporation, a just proportion of the value of any estate of such corporation which shall be legally taxed elsewhere, upon satisfactory evidence thereof, under oath. NEW JERSEY. All real and personal estate, whether owned by indivi- duals or corporations, shall be assessed at the actual value thereof. Real estate at cash value. • NORTH CAROLINA. The district board of valuation shall, as near as practica ble, ascertain the cash value of every tract of land or other real estate with the improvements thereon. Ileal pro- perty val- ued at true value in money, es- chuliiig crops. OHIO. Each separate parcel of real property shall be valued at its true value in money, excluding the value of the crops growing thereon ; but the price for which such real pro- perty would sell at auction, or at a forced sale, shall not be taken as criterion of the true value. Each tract or lot of real property of the state, or of county, city or charita- ble institution, whether or not incorporated, and school and DIGEST OF TAX LAWS. 193 ministerial lands held under lease exceeding fourteen years, shall be valued at such price as the assessor believes could be obtained at private sale for such leasehold estate. Per- Personal sonal property of every description shall be valued at the valued at usual selling price of similar pioperty at the time of listing ing price.' and at the place where the same may then be; and if there be no usual selling price known to the person whose duty it is to fix a value thereupon, then at such price as it is believed could be obtained therefor in money, at such time and place. Investments in bonds, stocks, joint stock com- n°J,"''i„ panics or otherwise shall be valued at the true value thereof, bond*, &c in money. Money, whether in possession or on deposit, shall be entered in the statement at the full amount thereof; provided, that depreciated bank notes shall be entered at their current value. Every credit for a sum certain, pav- ^T^'t' . ... ►' „ 1-111 ' » * . valued at able either in money, property ot any kind, labor or servi- full price. ces, shall be valued at the full price of the sum so payable ; if for a specific article or for a specified number or quantity of any article or articles of property or a certain amount of labor, or services of any kind, it shall be valued at the current price of such propertj^, or of such labor or service at the place where payable. Annuities or moneys rec('iv- ^.^"{'"'otiij able at stated periods, shall be valued at the price which in money. the person listing the same believes them to be worth in money. No person, compan}'' or corporation, shall be entitled to tinn on"*^' any deduction on account of any bond, note or obligation bomi'"'*'' of any kind, given to any mutual insurance company; nor nou-»,'&c. on account of any un])aid subscription to any religious, literary, scientific or charitable institution or society; nor on account of any subscription to or installm.ent payable on the capital stock of any company whether or not incor- porated. OREGON. Lands and town lots sliall be valued at their true cnsh i-fln''« ▼••>'- value, taking into consideration improvements on the land cash value, and in the surrounding country, quality of soil, convenience to navigation, public roads, mill privileges and other local advantages. All the personal property, not exempt from taxation, J'^^^^""*'- shall be valued at its true value in cash, and each assessor shall value all improvements on claimed land in liis county as personal property. 25 194 DIGEST OF TAX LAWS. Actual value. PENNSYLVANIA. The assessors shall assess and rate all objects of taxation according to the actual value thereof, and at such rates and prices for which the same would honajide sell. Fair cash value. RHODE ISLAND. All property liable to taxation shall be assessed at its full and fair cash value. TENNESSEE. Appraisal, All property shall be assessed at the same value at which ventfdebt!" it ought to bc appraised in payment of a just debt in cash, due from a solvent debtor. Market value. TEXAS. The taxable property is valued at a fair and correct market value. Market value. UTAH. Property shall be assessed at its fair cash market value. Real estate valued at fair cash value. When de- ductions made. YERMONT. R >al estate is appraised by the listers at its fair cash value, and personal estate at its full value after deducting the just debts owed by the taxable person. No deduction shall be made from the valuation of per- sonal estate of any person for debts owing by him, unless such person make oath (if required by listers) that the same is a honajide debt which he is legally bound to pay; nor for any debt he is holden as surety and not as principal, unless such principal has failed actually and become irre- sponsible; or as partner in any business, except from part- nership property ; nor for any debt which shall nppear to have been a gift from such person ; nor for any note or other security payable at some future, uncertain day, with- out interest ; and as to the above particulars the listers may examine such person under oath. DIGEST OF TAX LAWS. 195 YIHGINIA. All property listed is valued at tlie fair cash value. cash value WASHINGTON TEUPJTOP.Y. Property is assessed at its full cash value. fuu cash value. WISCONSIN. Each parcel of real ])roperty shall be valued at its true True value, value in money, excluding the value of crops which may ^ro's^'"^ be growing thereon. All real property belonging to any religious, literary, rphi prrv scientific or benevolent institution or society, as well as all ^"jJIfti'.'.n'g"' school and university land lield under lease, except as pro- ""f^ '^n^f- vided in section six of this act, (viz. : lands held under lease from any university, college or other literary institu- tion or society granted by Congress for religious or school purposes, shall not be required to pay any tax from which such leasehold estate is exempt by tiie law authorizing the lease) shall be valued at such price as the assessor believes such leasehold estate would command in money. Personal property shall be valued at the usual selling pergonal Erice at the place where tliesame may be held ; but if there ^^'lued'at e no usual selling price known to the person required to V'^'J"' ?•;'.'- fix a value thereon, it shall be valued at f^uch price as is "" believed could be obtained therefor in money at such time and place. Money, whether in possession or deposited, subject to be Money at withdrawn on demand, shall be entered in the statement f"""'""""' at the full amount thereof; provided, that depreciated bank notes shall be entered at their current value. If a credit calls for a specific article or articles of pro- Crediu. perty, or for a specific amount of labor or service, it shall be valued at the current price of such property, labor or service. Annuities shall be valued at such jirice as the person Annuitioa. listina; believes them to be worth in monev. !^^anuf;l(;tured Mnniifiic- • 1 ■ • 1 1 • 1 1 1 (■• 1 r turi'd artl- articles remaining unsold m the hands oi the manutacturer due. shall be valued at their true value in money. No person shall be required to list a greater portion of any credit than he believes to be collectible, nor a greater portion of an obligation given for the payment of rent than the amount which may then be actually due. 19G DIGEST OF TAX LAWS. No person sliall 1)C autliorizcd to deduct from his perso- nal property any greater portion of liis liabilities as security for others than he believes that he is legally or equitably bound to pay as such security. Bona fide Boiia fide debts owing b}' any person, company or cor- poration, may be deducted from the gross amount of credits and value of personal property Vjelonging to such person, company or corporation ; but no acknowledgment of in- debtedness, not founded on actual consideration, shall be deemed a debt within the meaning of this act. debts. PROPERTY LIABLE TO AND EXEMPT FROM TAXATIOJ(. ALABAMA. Liable to Taxation. Every white male inhabitant between twenty-one and Poutax. ibrtj-five years, shall pay a tax of fifty cents; every male free negro between twenty-one and fifty years, two dolhirs ; every female free negro between twenty -one and forty -five years, one dollar. Exemption from Taxation. Navigable waters within the state. wntore. State" and county property and that of tlic state bank ^'';,"p*'jJ;^,>j °* and branches. state bank. United States property and that of literary, scientific and ofi^ »• . benevolent institutions used for purposes tor which they lious. were created; not exempting, however, any such property when invested in stocks, or employed in any other than the regular business of such institutions. Houses of religious worship and appurtenances. cimrchca Places and monuments of the dead and implements of iV'"'"' , . , '■ place*. burial. Agricultural and horticultural instruments, implements, Aj:ricuitn- vehicles and utensils, wl)en kejit tor use. m.-nts. Property of rcvohitionarv soldiers and their widows to Property of the value of one thousand dollars. Property of soldiers of 1812, which is exempt from exe- Proiu-rtyof cution ; also of soldiers in the Florida and Mexican wars and of their widows, which is also exempt from execution. All insane per.-^ons and their liroiwrty to the amount of or the , 1 1 11 I 1 - Insane. one thousand dollars. Lands granted bv Congress to aid in the constnu-tion of Jj^Vi'^J^j^' railroads in said state until the lands are sold or di.-posed 198 DIGEST OF TAX LAWS. of by the railroad companies to which they liavc been re- spectively granted by the state, ^J'hc lands thus sold or disposed of are subject to taxation from the date of sale. ARKANSAS. Liable to Taxation. Poll tax. On each free male over the age of twenty-one years and under sixty, a poll tax not exceeding one dollar, at the dis- cretion of the county court. Lands, &c. Tax laid on lands and improvements, except those ex- empted by compact between state and the government of the United States ; on town or city lots with improvements ; slaves over six and under sixty years of age ; household furniture belonging to any one fomily over two hundred dollars in value ; horses, asses, mules, neat cattle over two years of age, goods, wares and merchandise. Money at interest beyond the amount for which the same person pays interest. Capital employed in steamboats, ferries and toll-bridges. Pleasure carriages, capital in tan-yards, distilleries, manu- factories of gold watches and jewelrj'-. Exemptions from Taxation. Money and property belonging to schools. All widows who do not own any land or negro property, or a greater amount of personal property than five hundred dollars. This, however, does not exempt widows from paying tax on moneys loaned at interest, nor any other person from paying tax on the same species of property Slaves, furniture, horses, &c Money. Capital. Carriages, School money. Widows. CALIFORNIA. Liable to Taxation. Poll tax. Every male inhabitant over twentj^-one and under sixty years (and not exempt from poll tax) shall pay a tax for use of state and county, of two dollars ; provided, the same is paid between the first Monday in March and the first Monday in August ; but if it is not paid prior to the first Monday in August, it shall be three dollars. A Federal war tax also to be levied of two dollars annually on all male inhabitants of twenty-one years and upwards; Cali- fornia Indians excepted. On every male and female of the Mongolian race of the age of -eighteen and upwards shall be levied a monthly DIGEST OF TAX LAWS. 199 capitation tax of two dollars and fifty cents, known as the Chinese police tax, except on such as take out licenses to work in the mines, or prosecute some kind of business. All Mongolians exclusively engaged in the production and manufacture of sugar, rice, colfee and tea are exempted from these provisions. All property is liable to taxation unless exempted; real nai>?rto"^^^ property shall include lands and all unmovable property taxaiiou. therein ; personal property shall include all property except real property as above defined. Exemptions fro-ni Taxation, All lands and lots of ground with buildings, improve- Lands and ments and structures thereon belonging to the state, or any '"**• municipal corporation, or to any county of the state; and all lands belonging to the United States, or to this state ; and all buildings and improvements belonging to the Uni- ted States or to this st;ite. Court houses, jails, town halls, council chambers, houses PnMic occupied by fire companies, and their apparatus ; and other and '°^ public structures and edifices ; and all squares and lots s^iuares. kept open for health or public use, or for ornament, belong- ing to any county, city, town or village in this state ; pub- lic libraries, colleges, school houses and other buildings for Libraries, the purpose of education, with their furniture, libraries and j^"'^^^^' all other equipments, and the lots or lands thereto appur- tenant and used therewith so long as the same shall be used for that purj)ose ; provided, that when any of the property Proviso, mentioned in the subdivision is private property, from which a rent, or other valuable consideration is received for its use, the same shall be taxed as other property. Public hospitals, asylums, poor houses, and other chari- Hospitals, table or benevolent institutions for the relief of the indigent or afflicted, and the lots or lands thereto appurtenant, with all their furniture and equi})ments; all grounds and build- ^^^l^^^' ings belonging to agricultural societies, so long as the same tii'»- shall be used for that purpose only and without pecuniary Churches, chapels, and other buildings for religious wor- ehnrchc*. ship, with their furniture and equipments, and the lots of ground appurtenant thereto and used therewith; provided rent is not paid for such ground, so long as the same shall be used for such purposes only without yielding rent. The buildinjj^s and lots of ground appurtenant thereto ^""co 1 11-1 11 111 1 c c mason*, «c and used therewitii, owned and used by t!ie order oi tree and accepted masons, the indejiendent order of odd fellows, or by any benevolent or charitable society, except such 200 DIGEST OF TAX LAWS. California pioucurs, CemetericB. Widows, Crops. Wining claims. Emigrants. fire com- puuies. building.s and lots of ground as are owned in connection with individual (nvners, then onlj to tlie extent owned by such orders or societies. The property of the society of California pioneers, and the halls and appurtenances belonging to and u.sed exclu- sively by Tani-verein associations, when not rented for profit Cemeteries and graveyards, set apart and used for the purpose of interi'ing the dead. The property of widows and orphan children, not to exceed the amount of one thousand dollars to any one family. Grrowing crops. ]\[iiiing claims ; provided, that all machinery used in mining claims, and all property and improvements appur- tenant to or upon mining claims, which have an independ- ent and separate value, shall be subject to taxation. No property' belonging to any person who has arrived across the plains for the first time after the first day of July in any year, shall be assessed in the same year, unless such property exceed one thousand dollars in value, and in case it does exceed such sum, then onl}'- the excess above that sum sliall be assessed to such person. Active members of fire companies are exempt from poll tax. Poll tax. All pro- perty taxed. U. S. and state pro- perty. County pro- perty, &c. Public grounds, Fire en- gines, &c. Libraries and institu- tions. COLORADO TERRITOEY. Liable to Taxation. A poll tax of fifty cents. All the property in the territory taxed except that ex- pressly exempted. Exemptions from Taxation. Property of the United States and this territory, includ- ing the university and school lands. Property of a county, township, incorporated town and school districts, when devoted to public use and not held for pecuniary profit. Public grounds, including all burial places. Fire implements and engines used for extinguishing fires with the grounds for their buildings and meetings of fire companies. Grounds and buildings of library, scientific, benevolent and religious institutions or societies, devoted solely to the DIGEST OF TAX LAWS. 201 appropriate objects of those institutions, not exceeding three acres, and not leased or otherwise, used for pecuniary profit. Books, papers, furniture and apparatus of the above in- Booke, &c. stitutions, used as above, and like property of students used for their education. Money and credits belonging exclusively to such insti- Money and tutions and devoted sole!}- to sustaining them ; but not exceeding in amount or income the sum prescribed by the charter. Animals (except horses, oxen, cows and calves, mules Animnis. and asses, sheep, swine and goats), })rivate libraries not fnlrark-s. exceeding one hundred dollars in value, and family pictures ; j-'lrnu^i, househokl and kitchen furniture; beds and bedding, wear- &<=• ing aj)parcl in use, wool, ilax or tow to be manufactured, with tlie food provided for each family, not to exceed in all three hundred dollars. The polls or estates, or both, of persons, who, by age or poIi*. ac, • /> ■. • xi • 1 \ r 4.\ ' , "^ ° 1 , ofthuin- inlirmity, ma}', m the judgment oi the assessor, be unable nrm. to cont)ibute to the public charges ; such opinion being subject to reversal by the county commissioners. CONNECTICUT. Liable to Taxation. The polls of all white male persons between twenty -one Poii tax. and seventy years, shall be set in the list for the purjioses of taxation at three hundred dollars each, and not as here- tofore at ten dollars each. All real and personal propert}'' not exempted, viz. : real '^^'f*^ p'"*" property, i. e., dwelling-houses, with the buildings and lots dciiuud. appurtenant thereto, not exceeding two acres ; lands and separate lots except house lots as aforesaid ; mills, stores and distilleries, and buildings used for manufacturing ])ur- poses; fisheries, whether an appendage of any farm or lot, block or wharf made for the ])nri)Ose of fishing; quarries and mines, and ore beds, whether owned in fee, or in lease from the owner. Personal property, not expressly exempted by this act rcn-onni in this state or elsewhere, shall, for purposes of taxation, lic'iiutd.^ be deemed to include moneys, credits, choses in action, bonds, notes, stocks (excej)t United States stocks), goods, chattels or eft'ects, or any interest therein ; all shijis and vessels propelled by steam or wind, whetiier at liome «)r abroad, or whether registered, enrolled or licensed in this 26 iS02 DIGEST OF TAX LAWS. U. 3., state and county property. Colleges, churches, institutions &c. Grave- yards. Apparel. Furniture. Tools Crops and p;oduce. Fuel, &c. Swine and poultry. CaBb. Libraries. Mnsicftl instru- mciitii. Fire en- giues, &c. Hartford hospital. Mechanics' tools. Fishing apparatus. Stock. State or elscwlicre, or any interest, citlier legal or equitable tlierein. This section shall not be deemed to enabrace money or property actually invested in the business of mercbundising or manufucturing wben located out of this state. Exemptions from Taxation, Houses and lands, with the appurtenances belonging to the state, or the United States ; houses and buildings with the appurtenances, belonging to any county, town, city or borough; such portions of buildings as are exclusively occupied as colleges, academies, schoolhouses, chuj-ches or public infirmaries ; buildings belonging to scientific, literary, benevolent or ecclesiastical societies, used for those purposes; all lands used exclusively as graveyards. Eeal or personal estate of persons of color. Wearing appearl of every person and family ; not con- strued to include watches and jewelry, exceeding five dollars. Household furniture used and belonging to any one family to the value of two hundred dollars. Farming tools used for farming upon any one farm not exceeding seventy-five dollars. Ci'ops of a farm, including wool, butter and cheese while owned and held by the producer, actually grown or grow- ing or pi-oduced during the season next preceding the time of listing. Fuel and provisions for the use of any one famil3^ Swine to the amount of fifty dollars, and poultry twenty- five dollars. Cash not exceeding fifty dollars. Private libraries and books, not exceeding fifty dollars, and all public libraries. Musical instruments used exclusively in churches, or by a band to any military company; and other mu.sical instru- ments, not exceeding in value five dollars. Fire engines and other implements used for extinguish- ment of fires with their buildings. The property, real and personal, of the Hartford hospi- tal, used for its purposes, with the income. The tools of a mechanic, actually used by himself in his trade, to the value of seventy-five dollars. All fishing apparatus actually used b}^ any one person or company to the amount of seventy-five dollars. The stock or property of all incorporated companies or communities, which, by the terms of their charters, or other- wise, is expressly exempt from taxation. DIGEST OF TAX LAWS. 203 The stock issued by any ecclesiastical society in this state, Ecdosiasti- to raise funds for the erection of any church edifice for the ^ ''^'^'^' worship of God, or any alterations or repairs of the same, to the actual amount of such erection and repairs, and no more. The funds of Yale college, invested by its corporation of Funds of the president and fellows, and held by them for its use, "^'»''= "'"^k^ together with the income thereof, provided, the said corpo- ration shall never hold in this state, real estate free from taxation affording an annual income of more than six thou- sand dollars, and provided also, that the private property of the officers of the institution shall not be exempt from taxation. Whenever any ecclesiastical or other public or charitable Exception, institution conveys any real estate from which said estate, society or institution do not receive an annual income or rent, or where the conve3'ance is intended to be perpetual, said real estate so conveyed shall not be exempt from taxa- tion. The polls of students in colleges and incorporated ^fnptc(L academies; also the polls of such firemen exempted by charter of any city or borough or act of incorporation of any fire company ; and the polls of all field and staff offi- cers who shall dress in uniform, arm and equip themselves according to law, and who shall have performed military duty the year next preceding, as by law required ; and the polls of the officers, musiciims and privates of militia com- panies are exempt during the time of their being liable by law to do duty in their respective companies ; provided, ProFiw. that each person liable to do military duty as aforesaid, claiming such exemption, shall, at. a stated time, annually produce a certificate fi'om the commanding officer of the company to which he belongs, that he is ecjuipped accord- ing to law, and dressed in uniform, and has performed military duty according to law duiing the 3'ear preceding, or prevented from doing the same by sickness, bodily in- firmity or other reasonable cause. Every officer and member of any company, who shall ''^{',''|,*'"y have done full duty in any year at the two parades pre- of ux. scribed by law, or shall have paid his fines for non-perform- ance of such duty, shall have abated by the collector of the state and town taxes, his state and town taxes, if tiie same do not exceed four dollars, and if they do, then the sum of four dollars shall be deducted therefrom; and if he shall have done duty at only one of said parades, he shall in like manner have allowed and abated the sum of two dol- lars, provided his taxes shall amount to that sum. Such 204 DIGEST OF TAX LAWS. abatement sliall only be made from the tax accruing and payable during the year when such duty shall have been performed. He shall also, in like manner have his poll tax abated for the time being. Poll tax. All pro- perty. Property of Btate, U. S., couuty, &c. Family pro- visions, &c. Furniture. Goods, Teasels. DELAWARE. Liable to laxalion. Every freeman above twenty-one years shall be rated, in addition to his assessment, a poll tax, for a capital not exceeding twenty-seven hundred dollars, nor less than one hundred and forty dollars. All real and personal property not below exempted. Exemptions from Taxation. All real and personal property belonging to the state or the United States, or any county, church, religious society, college or school, or corporation, for charitable uses. Also provisions necessary for the use and consumption of the owner and family for the year (not including live stock), farming utensils, working tools of mechanics or manufacturers constantly employed in their business, imple- ments of a person's trade or profession, stock on hand of a manufacturer or tradesman, household furniture other than plate, grain and other produce of land, wearing apparel, ready money, bonds and other securities for money, goods, wares and merchandise, imported, and vessels trading from any port of this state. FLORIDA. Liable to Taxation. Capitation tax. Every free, white, male inhabitant above twenty-one and under fifty, except as below exempted, shall pay a yearly capitation tax of fifty cents. Real estate. _^\\ real estate, comprising lands and improvements, buildings and manufactories and mills of all kinds, dis- tilleries, furnaces, machinery, tan yards, ferries, toll-bridges and wharves ; all slaves, all bank and other corporate stock ; all money at interest or in possession ; all notts and obliga- tions of whatever character ; all capital emploj^ed in trade by merchants and traders of every description ; all capital invested in steam ships, steamboats, sail vessels, lighters and barges; all pleasure carriages, stage-coaches, wagons, Slaves, stock, money, &c, DIGEST OF T^VX LAWS. 205 carts and drays ; all horses, asses, mules, neat cattle, swine and sheep ; all household furniture, including go?d and pi^™'^^""^' silver plate, and musical instruments and all watches. Exemptions from Taxation. Property, real and personal, of any religious denomina- Property of tion, or institution for charitable purposes, or public schools {'jouJ,'"' for education of youths, or lands belonging to the United ??^"**^ ^ States, or on any building or improvements, by lease or otherwise, within the exclusive jurisdiction of the United States. All white men over fifty years and those so crippled, Exemp- maimed or deformed as not to get their living by manual capitation labor; all idiotic or insane persons, and all ordained min- ^^* isters of the gospel, actually engaged in the ministry, are exempt from the payment of the capitation tax. No tax shall be imposed on incomes of public inspectors incomes, and weighers, pilots, physicians and lawyers, and no special tax on inn-keepers. No specific or license tax on dentists, Nogpecfai daguerreian artists, or other persons citizens of this state t'axo'n"&c. and who otherwise pay taxes therein. The tax on auction sales, bank agencies, hawkers, peddlers and itinerant tra- ders, retailers of spirituous liquors, on free negroes and mulattoes, and cattle of non-residents, shall continue. GEOllGIA. Liable to Taxation. • Every male citizen, between twenty-one and sixty years, Poii tax. annually, twenty-five cents. Ever}^ practitioner of law, physic, dentistry, and daguer- Lawyers, reian artists, five dollars. Every free negro or free person of color, between eighteen Negroei. and fifty years, annually, five dollars. Each negro or person of color, nominally a slave, held by any person by a real or pretended bargain and sale, one hundred and fifty dollars. All owners or hirers of slaves, who permit said slaves to slaves, hire their time, sliall pay a tax of one hundred dollars, on each slave so iiiring. All real and personal estate, whether owned by indi- E«ute. viduals or corporations, resident or non-resident, liable, except as below exempted. 206 DIGEST OF TAX LAWS. state and V. S. lands. Colleges, &c. Chnrchcs, BChool houses, court houses, &c. Books, &c. Poor houses, &c. Libraries. Stocks. Tools, rumiture. Crops, fire- arms, &c. Exemptions from Taxation. All lands of this state or of the United States ; every building erected for the use of and used bj a college, in- corporated academy or other seminary of learning ; every building for public worship; every school hou.se, court house and jail ; and the several lots where such buildings are situated, and all the furniture of each ; all books and philosophical aj^paratus, not held as merchandise, and for tlie purpose of sale ; every poor house, alms house, house of industry, and any hou.se of any charitable institution, and its real and personal estate or connected with same ; the real and personal estate of any public library and other literary associations ; all stocks of the state, and of literary and charitable institutions ; also, all plantation and mechani- cal tools ; all household and kitchen furniture, not above the value of three hundred dollar.s, not held for sale, and as merchandise ; all libraries ; all poultry ; and two hundred dollars' value of other property of each tax-payer, and also the annual crops and provi.sions of the citizens of this .state ; and all firearms and other instruments; and all munitions of war, not held as merchandise; and all wearing apparel of the tax-payer and family ; and the holder or owner of stock in any incorporated company, liable to taxation on its capital shall not be taxed as an individual for such stock. ILLINOIS. Liable to Taxation. Poll tax. The general assembly may, when necessary, cause to be collected from all able-lDodied free M'hite male inhabitants over twenty-one and under sixty, who are entitled to the right of suffrage, a capitation tax of not less than fifty cents, nor more than one dollar each. All property, whether real or personal ; all moneys, credits, investments in bonds; stocks, joint stock companies; or otherwise of persons re.-iding in this stat6 or used or controlled by persons residing therein ; property of corpo- rations now existing or hereafter created, and propeity of all banks and banking companies now existing or hereafter created ; and of all bankers and brokers, except such pro- perty as is expressly exempted, shall be subject to taxation, To be listed and such property, money, credits, investments in bonds, Slocks, joint stock companies or otherwise, or value thereof shall be entered on list of taxable property for that purpose in the manner prescribed in this act All pro- perty, moneys, &c. In corpora' ted pro- perty. DIGEST OF TAX LAWS. 207 Property held under a lease for a term exceeding ten wiiai years, belonging to the state, or to any religious, scientific f,ldivfduai or benevolent society or institution, whetlier incoinorated property or unincorporated, and school and ministerial lands shall be considered for all purposes of taxation, as the property of the person so -holding the same, and shall be listed as such by such person or his agent as in other cases. Exemptions from Taxation. All lands donated for school purposes and not scjld or school leased. All public school houses and houses used exclu- 'bcLooI sively for public worship, the books and furniture therein, H.urc^es and the grounds attached to such buildings necessary for ^^^ the proper occupancy, use and enjoyment of the same, and not leased or otherwise used with a view to ])rofit. All colleges, academies, all endowments made for their su])port, Colleges, all buildings connected with the same and all lands con- nected with institutions of learning, not used with a view to profit. This provision shall not extend to leasehold Exception. estates of real property held under the authority of any college or university of learning. All lands used exclusively as graveyards, or grounds c.rnve- for burying the dead. ^'"^^' All government lands belonging to the United States, u. s. and and all property, whether real or personal, belonging to |,'"Ay and this state, and all the swamp and overflowed lands belong- g|i."",'J^ ing to the several counties of this state, so long as the laut^*- same may remain unsold by such counties. All buildings belonging to counties used for holding county courts, for jails, or for county offices, with the ground on '»"'i'^^"«"" which such buildings are erected, not exceeding, in any county, ten acres. All lands, houses, and other buildings belonging to any poor county, town or city, used exclusively lor the accommoda- ^""'*'^''' **^ tion or support of the poor. All buildings, with their furniture, belonging to institu- charitable tions of j)urely public charity, with the lands actually uoub." occupied by them, not leased or otherwise used with a view to profit; and all moneys and credits appropriated solely to sustaining, and belonging exclusively to such institutions. All fire engines and otlier im))lemonts used for the ex- Fire on- tinguishment of fires, witii the building used exclusively ''""■"''■ for the safe kee|)ing thereof, and for the meetings of fire companies, whether belonging to any town, or to any fire company organized therein. 208 DIGEST OF TAX LAWS. Market hourtua, l)ublic ttquures, iSsc, Water works. Pcrsjoiial crcdiu. Invest- ments ill honds and joint stock companies. Partner- Bhips. All market houses, public squares, or other public grounds used exclusively for public purposes; and all works, machinery and fixtures belonging exclusively to any town or city, and used exclusively for conveying water to stich town or city. No person shall be required to list a greater portion of any credits than he believes will bo received or can be col- lected ; nor any greater portion of any obligation given to secure the payment of rent, than the amount that shall have accrued on the lease, and shall remain unpaid at the time of such listing. No person shall be required to include in his statement, as a part of the personal property, moneys, credits, investments in bonds, stocks, joint stock companies or otherwise, which he is required to list, any share or por- tion of the capital stock or property of any company or corporation which is required to list or return its capital and property for taxation in this state, nor shall any part- ner be required to list or return any property, liability, or supposed balance of said partnership due him, the property, effects and credits of said partnership being listed by any other partner. Poll tax. All estate. TJ. 3. and state pro- perty. School and court houses, &c. Fire en- gines, &c. Powder magazines. INDIANA. Liable to Taxation. A poll tax shall be assessed on every male inhabitant between twenty-one and fifty years. All property, real and personal, shall be liable to taxa- tion, subject to exemptions hereinafter expressed. Exemptions from Taxation. The real and personal property of the United States and of this state. Every school house, court house, market house, poor house and jail, and the land whereon such buildings are situate, and all county lands and buildings set apart for county purposes. All fire engines, hose, hooks, ladders and other apparatus for the extinguishment of fires, and all fire engine houses, with the land on which the same are situated, and all pow- der magazines, with the land on which they are situated, belonging to or owned by any incorporated town or city in this state, and held by such town or city for the use, bene- fit, safety or convenience of the public. DIGEST OF TAX LAWS. 209 Every building erected for religious worship and the churches. pews and furniture within the same, and the lands whereon such building is situate, not exceeding ten acres ; also every cemeterie*. cemetery. Every building erected for the use of any literary, be- institu- nevolent, charitable or scientific institutions, by any indi- *'""*■ vidual or individuals, association or corporation, or erected for the same purpose by any town, township or county, and tract of land on which such building is situate, not exceeding twenty acres ; also the personal property of any institution, town, township, city or county, and connected with or set apart for any of the purposes aforesaid. All lands granted for the use of common schools so long School as the same shall remain unsold. ''°*^' The personal property and real estate of every manual n,^f,fuai^°' labor school or college incorporated within the state, when i"'""" used or occupied for the purpose for which it was incor- porated, IOWA. Liable to Taxation. For ordinary county revenue, a poll tax of fifty cents, Poutai. except from persons who by reason of age or infirmity may, in the judgment of the assessor, be unable to contri- bute to the public revenue, such opinion being subject to reversal by the board of supervisors. All property, real and personal, within the state, not '^JJ.P.'"'^pji exempted, is subject to taxation, and is intended to embrace andu'cr- huids and lots in towns, including lands bought from the ^""^ " United States and this state, and whether bought on credit or otherwise. Ferry franchises and toll bridges, which, for Ferry the purposes of this act, are considered as real property. an^dtoi'i* Annuities, but not including pensions from the United '"'"^s*^ States or any state, nor salaries or payments expected for services to be rendered. ExemiMons from Taxation. The property of the United States and of this state, in- u.s. and cludmg the university, agricultural college, and school perty. lands; and including all property leased to the state, dur- ing the existence of said lease ; the property of a county, town, or school district, when devoted to public use, and not held for pecuniary profit. Public grounds bv whom- rnwic soever devoted to the public, including all places tor the bnriai burial of the dead. ^""='"' 21 210 DIGEST OF TAX LAWS. Fire en- gines. Grounds of Institu- tions. Books. Money. Animals. Farm pro- duce, li- braries, furniture, Infirm persons. Mutual insurance companies, Farming utensils and tools. Govern- ment land: Fire engines and implements \wid for extingui.sliing fires, with the grounds u.sed exclusively for their buildings, and for meetings of the fire companies. All grounds and buildings of literary and scientific in- stitutions, as well as benevolent, agricultural and religious, not exceeding six hundred and forty acres, and not leased or otherwise used for pecuniary proiit. Books, papers, and apparatus belonging to above. ;Money and credits belonging to above. Animals other than horses, cattle mules, asses, sheep and swine; wool from sheep of persons giving list; fixrm pro- duce harvested for one year previous to listing; ])rivate libraries not exceeding one hundred dollars in value ; family pictures; libraries of clergymen ; kitchen furniture of each Ihmily ; beds and bedding requisite for each family ; one bed and bedding for each single per.«on not a member of another family; apparel of every flxmily and person actually used for wearing, and all food provided for each family ; but no person from whom a compensation for board or lodging is received or expected, is to be considered a member of a family within the intent of this clause. The polls or estates, or both, of persons who, by reason of age or infirmity, may, in the judgment of the ai?ses.sor, be uiiable to contribute to the public revenue, such opinion being subject to reversal by the board of supervisors. ]\Iutual insurance companies incorporated under the laws of Iowa, and when the principal office of doing business is located in this state. Farming untensils of any person who lives by fi\rming, and tools of any mechanic, not in either case to exceed one hundred dollars. Government lands entered or located, or lands purchased from this state, shall not be taxed for the year in which the entry, location, or purchase is made. Poll tax. KANSAS. Liable to Taxation. Every white male person between twenty-one and fifty 5'-ears, shall pay a poll tax of fifty cents. All property, real and personal, all moneys, credit.s, in- vestments in bonds, stocks, joint stock companies or other- crcdiu" &c. wise, the property of corporations, now existing or hereafter created, and the property of all banks or banking companies now existing or hereafter created, and of all bankers. All pro- perty, real and person- DIGEST OF TAX LAWS. 211 Real property shall, for the purposes of taxation, be con- Reaipro- strued to include all lands, excluding the crops and all Uneif-.t inaprovements on lands not exceeding in value five hundred '"''"""• dollars; provided, that no more than five hundred dollars' Proviso. worth of improvements shall be exempted for any one per- son ; provided, further, that the above shall not be construed to prohibit any city or municipal corporation in this state from levying and collecting taxes for city purposes upon improvements valued under five hundred dollars. Exemptions from Taxation. All property, real and personal, of the United States and Property of this state. All public or corporate property of the several county, &c.' counties, cities, villages, towns and school districts in this state, used or intended for corporate purposes, except land bid off for counties at tax sale. All mines, minerals and quarries in and under the land. Mines, &c. The personal property of all literary, benevolent, chari- ip^titu table and scientific institutions incorporated in this state ; and such real estate of such institutions as are used and occupied by them for the purpose for which they were incorporated. All houses of public worship and lots on which they are churches, situated, and the pews, slips and furniture; every parson- age ; all burying grounds, tombs and rights of burial; but Exception. any part of any building, being a house of public worship, which shall be occupied and used as a store or shop, or for any other purpose than for public worship or schools, shall be taxed upon the cash valuation thereof the same as per- sonal property, to the owner or occupant; and the taxes thereon shall be collected in the same manner as the taxes on personal property. All public libraries and real and personal property Libraries belonging to or connected with the same. All personal property to the value of two hundred dol- lars. Two horses or two ^'oke of cattle, or one of each, two Animals, cows, ten sheep, ten hogs, and live stock to the value of one hundred dollars. All wagons and harnesses used for teaming; all mechanics' ^"fg""^ tools and agricultural implements. 212 DIGP:sT Ol' TAX LAWS. All estate and inte- rest. Churches. U. S. cus- tom houses, post offices, &c. Semi- nary libra- ries, &c. Church fur- niture, &c. KENTU(JKY. Liable to Taxation. All estate, real and personal, and all interest in sucli estate, named in the tax book, shall he assessed for tax- ation. Exemptions from Taxation. Ilouses of public worship, and lands for devotional pur- poses to the extent of five acres ; land where a seminary of learning is erected and owned bj the seminary, the whole tract held fiduciallj or individually, though it exceed five acres ; but where the land on which it is erected is not owned by itself, then exempt only to the extent of five acres. Any custom house, post office building, court room or other necessary offices or ho.spitals built or owned by the United States, including the grounds where built; and all libraries, and philosophical apparatus owned by any semi- nary of learning ; and all church furniture and books for the object and uses of religious worship ; chartered ceme- teries ; the growing crop on land listed for taxation ; arti- cles manufactured in the family for fomily use; all the poultry raised for family use, and the provisions on hand for the same use. Poll tax. LOUISIANA. Liable to Taxation. Lands, &c Every free, white, male inhabitant over twenty-one year.s, not attached to the army or navy of the United States, the sum of one dollar, to be appropriated exclusively to the support of free public schools in the parishes in which the same is paid. All lands and lots of ground within this state, owned or claimed by any person or corporation, whether patented or not, including in the assessment thereof the value of all houses, fixtures and improvements of every kind or value thereon, or affixed thereto; all machinery, neat cattle, horses and mules, when attached to, and used on, a planta- tion or farm. All slaves for life, or term of yeai-s, in this state. Horses, &c. All horscs, marcs, geldings, mules, jacks, jenneys. and neat cattle, when not attached and used on plantations or farms, and assessed in the value thereof Slaves. UIGEST OF TAX LAWS. 213 All carriages or vebJc'les^ whether with two or four carriagee, • wheels, kept for pleasure, use, or hire. **^' Shares of stock or interest in steamboats, ships, brigs, shares of schooners, and all other water-craft, whether at home or gleamboate abroad. *c. All money loaned on interest. Money at All capital invested or employed each rear in traffic, capital in- trade, merchandise, or any kind of commerce. trafflc'^itc. The capital stock of all banks or corporations doing busi- capital ness in this state, not expressly exempted from taxation by banks" their charters, granted by this state. The property, of whatever kind, of all corporations, over corpcra- and above their capital stock, and all money and funds held p°rt/oTei bv any such corporation of this state and used in trade or '^fP'i'^. o T 1 ,^ n 1 • stock, &C. commerce, tor the benent oi such persons or corporations. JExemptions from Taxation. All lands and lots of ground, with their buildings, im- u. a.and provements and structures thereon, and all other property peny.^'^**' belonging to the United States, to this state, or any parish in this state. Town halls, council chambers, market houses, and all TownhaUe, other public structures and edifices, and all public squares and lots kept open for health, use or ornament, belonging to any cit}'-, town or village in this state. Colleges, school houses, and other buildings for the pur- college*, pose of education, and their furniture, apparatus, and all equipments, and the lots thereto appurtenant and used therewith, so long as the same shall be used for that pur- pose only. Public hospitals, asylums, poor houses, and all other ruWic charitable institutions, for the relief of indigent and afflicted My^'ms.' persons, and the lots appurtenant thereto, with all their *'^- furniture and equipments so long as the same shall be used for that purpose. Churches, chapels, and other public buildings for reli- churches, gious w^orship, with their furniture and equipments, and the lots of ground thereto appurtenant and used therewith, so long as the same shall be used for that purpose only. Cemeteries and graveyards set apart and used for the cemeterios. purpose of interring the dead. The capital stock of all literary institutions and library ^np[.'«i associations and public lyccums. litomry All mechanics' tools, implements of husbandry, firc-arins, ,'"",^1,^"^^ wearing apparel, private library and furniture. t*!oie"&c**' 214 DIGEST OF TAX LAWS. Poll tax. All real and personal property. Definition of real estate for purposes of taxation. Definition of personal property, for ditto. Townships, timber, &c. U. S and state pro- perty. Academics, colleges, buildings, &c. Benevolent, scientific institu- tions. ifcC. Household fuinitore, MAINE. Liable to 7\rxalion. A poll tax shall be assessed upon every male inhabitant above twenty-one, whether a citizen of the United States or an alien, unless exempted by the provisions of this chapter. AH real property witliin the state and all personal pro- perty of the inhabitants of the state, and all personal pro- perty hereinafter specified of persons not inhabitants of the state shall be taxed as herein provided. Keal estate, for purposes of taxation, shall include all lands in this state, and all buildings and other things erec- ted on or affixed to the same; real estate of literary insti- tutions not exempted by the articjes of separation, except buildings for colleges and academies, and the lots on which they stand ; interest and improvements in land the fee of which is in the state ; and interest by contract or otherwise in land exempted from taxation. Personal estate for purposes of taxation shall include all goods, chattels, moneys and effects, wheresoever they are ; all ships and vessels at home or abroad ; all obligations for money or other property ; all money at interest and debts due persons to be taxed more than they are owing ; all public stocks and securities ; all shares in moneyed, rail- road and other corporations within and without the state; all annuities payable to the person taxed ; when the capital of such annuity is not taxed in tliis state ; and all other property included in the last preceding state valuation for purposes of taxation. All townships and tracts of land, the fee of which has passed from the state since 1850, and all interest in timber on any of the public lands derived by permits granted by Massachusetts. Exemptions from Taxation. Property of the United States and this state. Keal and personal property of literary institutions which by the articles of separation are exempt from taxation ; the academy and college buildings and personal property of all literary institutions; and real and personal property of all benevolent, charitable and scientifie institutions incor- porated by this state. The household furniture of each person not exceeding two hundred dollars to any one family ; his wearing ap- DIGEST OF TAX LAAVS. 215 pard, farming utensils, nieclianics' tools necessary for his wearire business, and musical instruments not exceeding lifteen *??"•=••*<=• dollars to any one family. All houses of religious worship and pews and furniture Honscsof within the same (except for parochial purposes); and all worship* tombs and rights of burial ; also, all property held by any *'^- religious society as a ministerial fund or as a parsonage. All mules, horses, sheep, swine and ueat cattle, less than Muies. six months old. _ ^^:&c The polls and estates of all Indians; and the polls of Poiinnd persons under guardianship. indilmsl&c. The polls and estates of all persons who, by reason of or infirm age, intirmity and poverty are, in the judgment of the Jilc"**"*' assessors, unable to contribute towards the public charges. The polls and estates of inhabitants of islands, on which ofinhabt- there are no highways, may be exempted from the high- islands, Jtc. way tax at the discretion of the town to which they belong. MAllYLAND. Liable to Taxation. All real and personal property ; all chattels, real and Aiijeaiand personal; all goods, wares and merchandise, and other property, stock in trade at home, and not permanently located else- ^'oods,'*' where; the interest and proportion in all ships and other •yi'J^.r'.'st i vessels, whether in or out of port, owned by residents of vc-i-sfis. this state ; all debts secured hy or due on judgment, decree, stocks, &c. mortgage, bond, bill of exchange, promissory note from solvent debtors (except debts due for goods sold and deliv- ered and bank notes); all stocks or shares owned by resi- dents in any bank, institution or company incorporated in another state or territory ; all debts due to residents by solvent debtors out of the state (except for debts due for goods sold and delivered); all investments in securities or stocks of other states made or held by residents ; all public loans ajid stocks (except those created or issued by the United States); owned or held by residents; all stocks or shares in any bank, institution or company incorporated by this state; and all other })roi)erty of every description whatever. Exemptions from Taxation. The provisions of above shall not apply to property of u. s. and the United States or or this state, or any county or city, or pony, in- to any incorporated, literary or charitable institution ; luiutulloii 216 DIGEST OF TAX LAWS. echool*, churches, huryins! grounds, Grounds of incorpora- ted institu- tions, not more than 40 acres, with the buildings, &c. couiily .schools, houses J'or i)nbli(i worship, burying grounds, crops and produce of Jiuid in hiuids of ilie pi'oducer or bis rigent : provisions for use and consumption of the person to whom the same shall belong and his family; j)lantation utensils; working tools of mechanics and manufacturers, moved or worked by hand, and produce of their respective occupations while in their possession, or that of their agents ; wearing apparel, fish at the time fishermen may be employed in catching, salting and packing the same, or remain in their possession or agents unsold ; household manufactures, judgments, bonds, mortgages, promissory notes or other securities of any bank or other incorporated institution, the capital stock whereof is subject to taxation ; nor to any goods, wares, merchandise or other property of persons not residents in lands of factors for sale. All grounds and premises owned, used and occupied by incorporated, literary and charitable institutions not more than forty acres with the building; and all scientific instru- ments, libraries, furniture and chattels owned and used in and about such institution, and stocks and securities held by them or for their use shall be exempt from all taxation for state or local purposes ; provided, the whole value shall not exceed fifteen thousand dollars, and that all other pro- perty of such other institutions shall be liable to assessment and tax. No person not assessed to the sum of fifty dollars, at least, shall pa}^ any tax. PoU tax. Eeal estate for purpo- ses of taxation. Personal estate for ditto. MASSACHUSETTS. Liable to Taxation. A poll tax shall be assessed on everj^ male inhabitant above twenty years, whether a citizen of the United States or an alien, not to exceed two dollars in any one year ex- cept highway taxes separately assessed. All property, real and personal, not specially ex^ipt by law, shall be subject to taxation. Real estate for purposes of taxation shall include all lands in the state, and buildings and other things erected on or affixed to the same. Personal estate shall, for purposes of taxation, include goods, chattels, money and effects, wherever the)'- are ; ships and vessels at home or abroad; money at interest, and other debts due the persons to be taxed more than they are indebted or pay interest for ; public stocks and securi- DIGEST OF TAX LAWS. 217 ties; stocks in turnpikes, bridges and moneyed corporations, ill or out of the state ; the income from an annuity, and so much of the income from a profession, trade or employment as exceeds six hundred dollars a year; but no income shall be taxed derived from property subject to taxation. Exemjitions from Taxation. Property of the United States and property of the com- Property of monwealth. except real estate of which it is in possession, gtaJl;.'"*^ under mortgage for condition broken. Personal property of literary, benevolent, charitable and Pc"<'"ai , • ^ .^.i.-' . ''' , .,.'.. property of scientmc institutions, incorporated within this common- inetitu- wealth, and the real egtate of such institutions occupied by ^'""*'**^! them or their officers for the purpose for which they were incorporated. Property of common school districts, the income of which of common is devoted to purposes of education. trim. ^^^ The Bunker Hill monument, Jionnment. The household furniture of every person not exceeding Household one thousand dollars in value, his wearing apparel, farming Acf'""^*' utensils and mechanics' tools for carrying on his business. Houses of religious worship and pews and furniture, churchea. (except for parochial purposes) ; but portions of such *'^- houses appropriated for purposes other than religious wor- ship, shall be taxed at the value thereof to the owners of the houses. Cemeteries, tombs and rights of burial, so long as the cemeteries, same shall be dedicated for the burial of the dead. The estate, both real and personal, of incorporated agri- Jf.frfcuitnrai cultural societies. society. Property to the amount of five hundred dollars of a Property of widow or unmarried female, and of any female minor whose i^^° fjither is deceased, if her whole estate, real and pereonal, not otherwise exempted from taxation, does not exceed one thousand dollars. Mules, horses and neat cattle less than one year old, and ^ar^'^ ^c. swine and sheep less than six months old. Polls and estates of Indians. The polls and any portion of the estates of persons, who, Poiuofthe by age, infirmity and poverty, arc, in the judgment of the '"'^'■'°' '^*=- assessors, unable to contribute full}' towards the public charges. 218 DIGEST OF TAX LAWS. Jlc.al cBtnte for inirpo- ses of taxation. Personal estate lor ditto. Household furniture. Spinning wneels, &c. Arms and accoutre- ments, &c. Library and school books, &c. Sheep, COU'b, Bwine, pro- visions, (fee. U. S. and state pro- perty. Public or corporate property. MICHIGAN. Liable to Tuxalion. All property, real and personal, not expressly exempt, shall be subject to taxation. Real estate shall, for purposes of taxation, be construed to include all lands within the state, and all buildings and fixtures thereon, except where otherwise provided by law. Personal estate shall, for purposes of taxation, be con- strued to include all goods, chattels, moneys, credits, and effects, wheresoever they may be; all ships, boats and vessels of inhabitants of this state, ^whether at home or abroad, and all capital invested therein ; all moneys at in- terest, either within or without this state, due the person to be taxed more than he pa^^s interest for, and all other debts due such persons more than their indebtedness; all public stock and securities ; all stock in turnpikes, railroads, canals and other corporations out of the state, owned by inhabi- tants of this state, all personal estate of moneyed corpora- tions, whether the owner thereof reside in or out of this state, and the income of any annuity, unless the capital of such annuity bo taxed within this state. Exemptions from Taxation. Household furniture, including stoves, put up and kept for use in any dwelling house, not exceeding in value two hundred dollars. All spinning wheels and weaving looms, and apparatus not exceeding lifty dollars. All arms and accoutrements required by law to be kept by any person ; all wearing apparel of every person or family. The library and school books of every individual and famih^, not exceeding in value one hundred and fifty dol- lars, and all family pictures. To each householder ten sheep with their fleeces, and 3'arn and cloth manufactured from the same; two cows; five swine, and provisions and fuel for the comfortable sub- sistence of such householder and family for six months. All property of the United States and this state, except lands bid off" for state at tax sales, except as provided. All public or corporate property of the several counties, cities, villages, township.s, and school districts, in this state, used or intended for corporate purposes. DIGEST OF TAX LAWS. 219 Personal property of all library, benevolent, charitable Personal and scientific institutions, incorporated witliin this state; ffit"-'^°' and such real estate belonging to or leased by such insti- ''*»"*•*=• tutions as shall actually be occupied by them for the pur- pose for which they were incorporated. Houses of public woi'sliip with the pews or slips and ^°'^'*'"- furniture therein, also the land on wiiich such houses stand as far as occupied by such houses, and for \\o other pur- poses, and rights of burial and tombs while in use as repositories of the dead. ^ The personal estates of persons who by reason of in- Jl,"'tc"oftho firmity, age and poverty, may, in the opinion of the super- infirm, ic visor, be unable to ^ntribute towards the public charges.* MINNESOTA. Liable to Taxation. Ever}'- white male inhabitant or legal voter above twenty- po" tax. one 3^ears, except soldiers in the United States service, sliall be liable to a poll tax of one dollar each. No one shall pay the tax in more than one town, and no one shall be liable to tax, who has removed into this state after the 1st of August, 1802. All real and personal property not expressly exempted. Exemptions from Taxation. All public school houses and houses used exclusively for ri'Wic public worship, the books and furniture therein, and houses, grounds attached to such buildings necessary for the ]-»roper ac"^*"^*^*' occupancy, use and enjoyment of the same, and not leased or otherwise with a view to jirofit. All lands lield by school district for common school pur- poses while held according to school act of March (3, 1862. All public colleges, public academies, all buildings con- coiio^ex, nected with same and all lands connected with public insti- ^'^^*'"-'™ "•• tutions of learning not used with a view to profit. This provision shall not extend to leasehold estates of real pro- perty held under the authority of any college or university of learning in this state. All lands used exclusively as gravej-ards or grounds for '^•"J*-. burying the dead, except such as are held by any person • or persons, company or corporation with a view to profit, or for speculation in the sale thereof. All property real and personal of this state or the Uni- u. s. »nd -, o ' 1 -^ ^ iutf pro- tea btates. l>«rty. 220 DIGEST OF TAX LAWS. CoDnty buildinnrs. Lands, &r. for support of poor. Buildings of charita- ble iii.ii .111- tioiis, Ac Fire en- gines, &c. Market houses, &c. Property not above $100. To list only portions of credits that are collecti- ble. No indi- vidual stock of company that lists its property. All buiUlings of counties u.sed for courts, for jails, for county offices witli the ground not exceeding in any county ten acres, on which such buildings are erected. All lands, houses and other buildings belonging to any county, township or town used exclusively for the accom- modation or support of the poor. All buildings belonging to institutions of purely public charity, with the lands actually occupied by such institu- tions, not leased or otherwise used with a view to profit, and all racpeys and credits appropriated solely to sustain- ing and belouging exclusively to such institutions, and all lands owned and occupied by agricultural societies not leased or used with a view to profit, not excqgding three hundred and twenty acres. ^ All fire engines and. other implements used for the ex- tinguishment of fires, with the buildings used exclusively for the safe keeping thereof and for the meeting of fire companies, whether belonging to any town or to any fire company organized therein. All market houses, public squares or other public grounds, town or township houses or halls used exclusively for j)ublic purposes, and all works, machinery or fixtures belonging to any town and used exclusively for conveymg water to such towns. Individual personal property actually owned, not exceed- ing one hundred dollars in value ; no person shall be required to list a greater portion of any credits than he believes will be received or can be collected, nor any greater portion of any obligation given to secure the payment of rent, than the amount of rent that shall have accrued on the lease and shall remain unpaid at the time of such list- ing ; no person shall be required to include in his statement as a part of the personal property, moneys, credits, invest- ment in bonds, stocks, joint stock companies or otherwise, which he is required to list, any share or portion of the capital stock or property of any company or corporation which is required to list or return its capital and property for taxation to the state. MISSISSIPPI. Liable to Taxation. Poll tax. A poll tax of forty cents on each free white male person between twenty-one and fifty years ; of one dollar on every free colored male person between twenty-one and fifty 3^ears and forty cents on each slave under sixty years. DIGEST OF TAX LAWS. 221 All property liable but what is below exempted. Exemptions from luxation. Cemeteries usued for Ijurial purposes; property, real or cemetcrien; personal of the United States, or t bis state, or any county, t'TUid"^ incorporated town or city within the same; or anvreli."»'''•"'""« * • . ... 1 1 T T • 1 i^'- „ for educa- society or institution, or held and occupied by trustees of uon of schools and school lands of the respective townships for the ^""*'*' use of public schools ; or property appropriated to, and occupied, and used for, .any court house, jail, house of cor- Court rection, poor house,,hospital or charitable institution. jiriiT&c. No poll tax shall be imposed on any officer or private of xopoii tns the army or navy of the United States; nor shall any tax ""i"*"''**'" whatever be assessed upon any person who performed mili- tary service on the part of the United States in the revolu- tionary war with Great Britain, and who may reside in this state; provided, nothing in this act shall be so construed as to repeal any special law now in force, exempting certain species of propert}^ in the city of Vicksburg from taxation, except as provided in such special acts. MISSOUEI. Liable to Taxation. All free males over twenty-one and under fifty-five years, Poii tm one dollar. Lands and lots Avith imjjrovement.s. Lftnch. All slaves, gold and silver plate ; libraries over value of ^!:f^',ff' two hundred dollars, except such as belong to Sunda}^ h.lus'i'hoid schools and Bible societies, pianos, household furniture, ov"r'»aw: above the value of two hundred dollars pleasure carriages. "•"'K'^'*- Horses, mares, and geldings over the age of one year, nerves ; all work oxen and cattle above one year; hogs and sheep &".'' "*' over fifty each; mnles, asses and jennets, twelve months old; clocks and watches w'ith tiieir chain.'', seals and ap- pendages. Shares of stock in incorporated companies at their cash stock, Ac value, except manufacturing companies, the property of which alone shall be taxed. All money on hand, or deposited with banks or other Money on incorporated companies, brokens, exchange dealers, or other 5'oTuc=pitf\i9 furniture and equipments, and lands appurtenant and used houslT' therewith, so long as the same shall be used for that pur- pose only. Churches, chapels, and other public buildings for religious churchc*. worship, with their furniture and equipments, and lands appurtenant thereto and used therewith, so long as the same shall be used for that purpose only. Cemeteries and gravej^ards, set apart and used for that cemeteries, purpose only. All real estate and other property of any incorporated ^iu^icty. agricultural society, so long as the same may be cmploja^d for the use of such society, and none other. Notes and bonds on hand by any merchant or grocer, Notes and taken or received for goods, wares and merchandise, upon ccivcdfor which a license tax has been paid, shall not be subject to *^°°^' '''*^' taxation for the year for which such goods, wares and merchandise were taxed ; but thereafter such notes or bonds shall be subject to taxation, as other property. All bonds, bills, notes, or other evidences of debt, held by any incorporated manufacturing company, or otlier persons en";a2:ed in manufacturinLT, made in consideration of sales of articles manufactured by said companies, or other per- sons, shall not be taxed for the year in which the sales were made. Notes and bonds taken and received for real estate upon Note? mid which a tax has been paid shall not be subject to taxation 11'." 'rvn'r*"^" for the year in which such real estate was sold ; but there- ^',",'"^11 ux after such notes and bonds shall be subject to taxation, as hnj. been provided in case of other bonds and notes. 224 DIGEST OF TAX LAWS. Poll tax. Town lands and lands from U. S. Ferry fran- cliiscs; horses and cattle ; money ; mortgages ; accounts ; stocks ; household furniture, &C. Credits deflued. NEBIIASKA. Liable to Taxation. A poll tax shall be levied of one dollar, or one day's work for roads; and a land tax of three dollars to the quarter section, to be paid in money, or in labor at the rate of one dollar per day, at the option of the person so taxed, and the receipts of the district supervisor for labor done shall be received by the county treasurer for their several amounts, in discharge of said land tax ; provided, that the county commissioners of any county may, by their order duly made at any regular meeting, dispense with the levy or collection of the pcjll tax herein provided for. All property, real and personal, not exempted, viz. : lands and lots in any town, including lands bought from or donated by the United States, and from this territory, and whether bought on a credit or otherwise ; ferry fran- chise, which, for the purposes of this act, are considered as real property ; horses and neat cattle, mules and asses, sheep and swine; money, whether in jDOSsession or on deposit, and including bank bills, money, property or labor due from solvent debtors on contract, or in judgment, and whether within this territory or not ; mortgages and other securities and accounts bearing interest; stock or shares in any bank or company incorporated by this territory, or any other state or territorj^, and situated in, or transacting business in this territory ; public stock, loans, household furniture, not exempted, and including gold and silver plate, musical instruments, watches and jewelry, private libraries for their value over one hundred dollars, pleasure carriages, stage hacks, omnibuses and other vehicles for transporting passengers, wagons, carts, drays, sleighs and every other description of vehicles or carriages ; boats and vessels of every description, wherever registered or licensed, and whether navigating the waters of this territory solelv or not, if owned whollj^ or in part by persons inhabitants of this territory ; annuities, but not including pensions from the United States or any other state of the Union ; money invested in manufactories, including buildings, ma- chinery and materials; also all moneys used in merchan- dising, together with all other property not exempted, though not herein specified. The term "credits " includes every claim and demand for money, labor or other valuable thing, and every annuity or sum of money receivable at stated periods, and all money DIGEST OF TAX LAWS. 225 in property of any kind and secured by deed, mortgage or otherwise, but pensions from the United States or any state, are not included in the above terms. In addition to tlie above property liable, are included all Demands of demands due or owing from residents to non-residents; or character due to such non-residents and secured upon lands in this '"''''*^' territory where the owner of such lands, is also a non-resi- dent, and on mortgage, bond and deed, contract for the sale of land, judgment, decree or otherwise whether secured or not. ExemjMons from Taxation. Property of the United States and of this territor}-, in Pmpcrtyof eluding school lands. u-rMtory. Property of a county, incorporated city or town, or school of county, district, when devoted to the public use, and not held for pecuniary profit. Public grounds, by whomsoever devoted to the public Pnbiic use, and including all places for the burial of the dead. ^nnlax *"" The en<ressly exempted. All lands shall be subject to taxation as real estate, 1st. When the owner or occupant has resided four years upon his claim ; 2d. Where land has passed by deed, transfer, sale or otherwise ; 8d. When the land has been entered in the land office, and the assessor shall value it at its just and true value, taking into consideration its advantages, &c. All lots or parts of lots in any city, town or village, the plats of which have been duly recorded, shall be subject to taxation as real estate. Stock or other property of non-residents, is liable the same as that of citizens. All improvements on claimed land are valued as personal property. Exemptions from Taxation. Property of the United States and of this state. Property of the counties, cities, villages, towns, and school districts, used or intended for corporate purposes. Household furniture of every head of a family to the amount of three hundred dollars ; the articles to be selected by the householder. DIGEST OF TAX LAWS. 233 Personal property of all literary, benevolent, charitable institution*, and scientific institutions, incorporated in state, and such real estate of said institutions as are actually occupied for purposes for which tlicy were incor})orated. All houses of public worship, and lots, pews and furni- ciinrchcs. ture therein ; all burial grounds, tombs and rights of B}"'''^! burial ; but any part of a building of public worship used ^'""' as a shop or other purpose other than said worship shall l>e taxed on the cash valuation thereof the sanie as peisuuul property to owner ui' occupant. Public libraries and theii- real and personal })roperty. ^"^."9 Property of Indians not citizens, except lands held by property of them by purchase. Indians. Personal property of all persons who, by infirmity, age Personal of or poverty, are, in assessor's opinion, unable to contribute ^'^'^ i"^"""^- towards the public charges. TENNSYLYANIA. Liable to Taxation. Houses, lands, lots of £);round and ground rents, mills nou»cs and manufactories, furnaces, forges, bloomeries, distilleries, &c. ' ' sugar houses, malt houses, breweries, tan yards, fisheries and ferries, wharves, and all other real estate not exempt. All pr(^i)erty, real or personal, beloniiin^ to any asso- Certain •^•- 4.1 1-7^ IT property of ciation or incorporated compan}', winch is now by law iiKorponi- exempt from taxation, other than that which is in the 1,'i^a,^""^'^''' actual use and occupation of such association or incorpo- rated company, and from which an income or revenue is derived by the owners thereof Also all personal estate, to wit: Horses, mares, ffeldinosits in any unincorporated saving fund institution, and all public stock and loans soever, excej)t those issued by this state, and all money loaned or invested on inten'st in any other state; all cemetery companies; all household furniture, including f^pmetenr gold -and silver plate, owneii i)y any person or persons, riirnituro. or corporation, when the value shall exceed three hundred 30 234 DIGEST OF TAX LAWS. Carriages. Salaries, Railroad loans. Philu- delpbia. Churches. Burial grounds. Universi- ties. Colleges. Court . houses and jails exempt from what taxes. OfBcers and eoldiers. Enrollmeut tax. Railroad bonds, &c. taxed for Btate pur- poses. Solvent debts. Tax on dividends. dollars. All pleasure carriages, salaries and emoluments of oflico, all olfices and posts of profit, professions, trade and occupations, exc(!|)t the occupation of furmer, and all single freemen ab(;ve twenty-one years who shall not follow any occupation or calling; railroad loans of city and incor- porated districts of Philadelphia liuble to taxes; but only for state purposes. Exemptions from 2axation. All churches, meeting houses or other places of regular worship with grounds attached; all burial grounds of any religious congregation (not construed to mean cemetery companies) ; universities, colleges, academies, and school houses of any county, borough or school district, or incor- porated, erected, endowed or established by any law of the state, with grounds attached ; court houses and jails are ex- empted from all county, road, city-, borough, school or poor tax. The term grounds means live acres. Lands granted within this state to officers and soldiers of the line of this state, by resolution of Congress or law of the state as a reward for their services are also exempt, unless transferred to another person ; colleges and semina- ries of learning are exempt from paying an enrollment tax. All bonds or certificates of loans of any railroad com- pany incorporated by this commonwealth, are liable to taxation for state purposes only. Debts due from solvent debtors, not taxable for borough or township purposes. Any institution or companj'-, except banks of issue (but not excepting banks of deposit and discount or savings' banks), which are liable for tax on capital stock, shall be exempt from tax on dividends. Building associations, plank road and turnpike companies are exempt from tax when such companies make; or declare no dividends. Several specified colleges, seminaries and academies, and certain family burying grounds in Philadelphia county are exempt from all taxation. No poll tax. Beal and personal property. Beal estate RHODE ISLAND. Liable to Taxation. No poll tax can be laid for any purpose. All real property belonging to the state, and all personal property belonging to the inhabitants thereof, Buildin^fs on leased land, the leases whereof are in writing DIGEST OF TAX LAWS. 235 and recorded, shall, for the purposesof taxation, be deemed forpurpo- ' ' r i. 7 sen of taxa real estate. tiou, what The main wheel, steam, engine, boilers, &c., attached to real estate for operating machinery and all pipes (steam, &c.), are declared real estate. Personal property for purposes of taxation includes all ^r*',"""^'^! goods, chattels, debts due from solvent persons, money and Lr ditto,' effects ; all ships or vessels at home oi- abroad ; all public ^^^' stocks and securities and stocks or shares in turnpikes, bridges, and in all other incorporations, except those for religious or charitable purposes within or without the state, deducting the actual indcblcducss of the person taxed so far as the same is ascertained, for the amount of such property owned by him ; provided, that no shareholder shall be deemed liable to taxation for shares held in corporations in this state, which are in their corporate capacity taxed for the amount of their capital stock. Mxemptioiis from Taxation. Property of the state ; land ceded or belonging to the United States; houses for religious worship; houses for schools, academies and colleges and their appurtenances, owned by any town, company or corporation, and land used in connection therewith so far as the same is held, occupied and used for, and rents and profits applied to, religious or educational purposes; property specially ex- empted by charter; burial grounds; land of the Narragan- sett Indian tribe held in severalty or by tribe, according to their usages, but not including land held by any member in fee simple; the estate of aii}^ person wlio, in the judgment of the assessors, from poverty or infirmity, is unable to pay tax ; alms houses and public libraries with land and buildings, except that alms house estates of the town shall be subject to taxation for school purposes in school districts "where they are situated T7. S. and stale pro pLTty. ChurcheB, school hoi^ses, 4c. Property exempted 1)y charter. Biiriai croiinds : land of Indians. Estate of inflrni persons. Alms housrcs, lihraries, &c. TENNESSEE. Liable to Taxation. Every white male inhabitant of the state between twenty- one and fifty years (except those noted below). All lands and town lots. All saw, grist, and other mills, distilleries, breweries, founderics, forges, establishments for mining, quarrying, working marble, making gins or carriages, and other manu- Poll tax. Lands. Mills, dis- tilleries, niininij cs- tablish- mcuts, 23G DIGEST OF TAX LAWS. factories, gftten, roada, 1)rult,'cg, furrii'S Jewelry, <l estate ; provided, that pen- Proviso. sions receivable from the United States or from any of them, salaries or payments expected to be received for labor or services expected to be performed or rendered, shall not be deemed annuities within the meaning of this act. Personal property, when used in a general sense, shall ^'f"it include all taxable property other than real property. poperty lucludcB. Exemptions from Taxation. All buildings used exclusively as public school houses, school places of public worship, or both, with the furniture and churchc*?*^ books therein contained, used exclusively for the accom- modation of schools or religious meetings, together with the grounds occupied thereby, not exceeding in any one 244 DIGEST OF TAX LAWS. Grnre- yards. Associa- tions. Universi- ties, &c. Rel).a;ious, &c.. asso- ciations. Property of state, U. S. County, &c. Water works. Fire en ginea. Fair grounds. Furniture. Provisions, and fuel. Apparel. Animals. case ten acre.s, if not leased or otherwise used with a view to profit. All lands used exclusively as jmblic graveyards. All buildings belonging to scientific, literary or benevo- lent associations used exclusively for scientific, literary and benevolent purposes, together with the land not exceeding forty acres, occupied by such institutions, if not lea.sed or otlierwise used with a view to profit; and all books, paper.<<, furniture, apparatus and instruments belonging to such asso- ciations, and used exclusively for scientific, literary or benevolent purposes. All moneys and credits belonging exclusively to uni- versities, colleges, academies or public schools of any kind, or to religious, literary, scientific or benevolent institutions or associations, appropriated solely to sustaining such insti- tutions or associations, not exceeding in amount, or in the income arising therefrom, the limit prescribed by the char- ter of such institution or association. All property belonging exclusively to tljis state or the United States, All property belonging exclusively to any county, cit}-, town or school district, except lands bid off for counties or cities on tax sales. All works, machinery and fixtures belonging to any town, city, or village, used exclusively for conveying water to such town, city or village. All fire engines and other implenients used for the ex- tinguishment of fires, with the buildings used exclusively for the safe keeping thereof, and for the meeting of fire companies, -whether belonging to any town, city or village, or to any fire company organized therein ; also, all lands used exclusively for fair ground by any state or county agricultural society, together with all personal property owned and used exclusively for such societies. Household and kitchen furniture, and beds and bedding, not exceeding in their aggregate value two hundred dollars. Provisions and fuel provided by the head of a family to sustain the members thereof, for a period not exceeding six months ; but no person from whom compensation for board is received, shall be deemed a member of the fomily within the meaning of this act. The wearing apparel of every person, and all fomily pictures. All animals and animated things except horses and neat cattle over two years old ; mules and as.scs over one year and a half old ; sheep and hogs over six months old ; the 1st of June being the period to which the above ages refer. DIGEST OF TAX LAWS. 245 All public libraries, family libraries and the school books of every person and family not exceeding in value in any one case one hundred dollars for each person or family. Each person shall be entitled to exemption on other per- sonal property, except moneys and credits, pleasure car- riages, gold and silver watches, pianos and melodeons, to an amount not exceeding one hundred dollars, to be selected by such person at the time of listing. All lands and real estate not exceeding five thousand acres, which have been or hereafter may be, conveyed to the board of trustees of Brunson Institute at Point Bluff, for educational purposes, and held and appropriated solely to sustain said institution, shall be exempt from taxation for five years from the passage of this act (April 8, 1861); provided, that the exemption shall not continue after said board shall cease to hold the said lands and real estate for educational purposes, nor after the same shall be leased or otherwise used with a view to profit. All real estate, and each tract and parcel thereof, not to exceed ten thousand acres in the whole, and not to exceed two thousand acres in any one county at the same time, nor six hundred and forty acres in any one town at the same time, which has been or shall hereafter be conveyed in fee to the Lawrence University of Wisconsin for educational purposes, shall, while so held in fee simple by said Uni- versity expressly for educational purposes, and for the endowment of said Universit3^ be exempt from taxation for five years from the time of the vesting of the fee of said lands in said University ; provided, that the period of exemption on such lands as are now owned and held in fee by said University for the purposes aforesaid, shall be construed to commence on the 1st of April, 1862 ; and provided, further, that such lands, or any part thereof, shall not be exempt from taxation from the time the same shall be sold, contracted to be sold, leased, mortgaged, con- veyed, or in any manner incumbered by said University. Libraries, Exemption iiot exceed- ing $100 Lands of Brunson Institute not exceed- ing 5,0U0 acn-s, crempt. Proviso. Real estate of Law- rence Uni- vcr«ity not to excet'd 10,000 acres, exempt. Proviso. Proviso. INDEX TO DIGEST. STATES AND TERRITORIES. Alabama, Arkansas, California, Colorado, Connecticut, Delaware, Florida, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, . . Michigan, Minnesota, Mississippi, Missouri, Nebraska, Nevada, New Hampshire, New Jersey, . . . . North Carolina, . Oliio Oregon, Pennsylvania, . . . Rhode Island, . . . Tennessee, Texas, Utah, "Vermont Virginia, Washington, . . . . Wisconsin, Mode or Ma- chinery of Taxation. Standard of vahic. Property lia- ble to it ex- empt from taxation. . PAGE. PAGE. PAGE. 3 184 193 4 184 198 D""* 185 198 8 184 200 10 185 201 14 185 204 16 185 204 18 186 205 19 186 206 44 188 208 48 189 209 50 190 210 54 190 212 58 190 212 60 190 214 64 191 215 66 191 216 70 191 218 74 191 219 78 • 191 220 82 191 221 84 192 224 86 192 226 88 192 227 90 192 229 91 192 230 94 192 230 108 193 232 110 194 233 122 194 234 124 194 235 129 194 238 133 194 233 136 194 238 147 195 240 163 195 242 167 195 243 ^'tatf of ^tw fotfe. REPORT STATE ASSESSMENT LAWS, JOINT SELECT COMMITTEE. APPOINTED BY THE LEGISLATURE OF 1862. TRANSMITTED FEB. 2, 1863. ALBANY : WEED, PARSONS AND COMPANY, PRINTERa 18G3. STATE OF NEW YORK, In Senate, Albany, April 22, 1862. On motion of Mr. Bell, Resolved, That a Committee of Five be appointed to examine the Assessment and Taxation Laws of this State and other States, with power to employ such assistance as may be necessary to enable them to present to the next Legislature, in as clear and concise a manner as a full comprehension of the subject requires, a Bill that shall remedy the present defects in our existing Laws on this subject. Ordered, That Messrs. Bell, Folger, Ganson, Murphy and Low be such Committee. By order of the Senate. JAS. TERWILLIGER, Ckrk. « STATE OP NEW YORK, Assembly Chamber, Albany, April 16, 1863. Resolved, That two thousand copies of the Digest of Taxation, by Alfred B. Street, be furnished to the Assembly by the Printer of the last Edition. By order. J. B. CUSHMAN, Clerk. tntt 0f ^tw ^t^xli. No. 30. IN SENATE, February 2, 1863. REPORT OF THE JOINT SELECT COMMITTEE APPOINTED AT THE LAST SESSION TO REVISE AND AMEND THE ASSESSMENT LAWS OF THE STATE. The select committee to whom was referred the subject of the assessment laws, with instructions to perfect and bring in a bill for the consideration of the Senate, with power to sit during the vacation, have had the same under consideration and ask leave to submit the following EEPOKT: The Hon. the Assembly of 1862, by resolution appointed a like select committee, viz. : Messrs. Alvord, Hulburd, Stetson, Tracy and Phelps, who were instructed also to report by bill to the in- coming House of Assembly for the year 1863 ; upon consultation it was thought by both committees that inasmuch as their duties and object were alike, it would conduce more to the thorough in- vestigation of the subject and possibly result in a more harmonious and profitable action, on the part of the Legislature, if they should act as a joint committee; accordingly they so organized by the selec- tion of the chairman of the Senate committee as the chairman of the joint committee and the present report and bill accompanying it are theresultof their joint action. The subject of taxation and the laws regulating the levy and col- lection of taxes has, ever since the formation of stable governments, been one of difficult solution. Great minds have expended their energies, ponderous tomes have been written, theories almost number- less have been advanced, practice has varied greatly not only iu dif* 32 250 REPORT OF JOINT COMMITTEE. ferent but in the same countries, and even to-day the laws whicli gov- ern this subject are almost as diverse as ever. The American people were the first to proclaim, insist upon and put in practice the sound republican doctrines that " taxation and representation should go together," and we hold now that, viewed in any other light than as the cost of our protection in our political and private rights, both of person and property, taxation is oppres- sion. We turn with pride from those systems of taxation which, based upon the power of hereditary or accidental position, enable the few to oppress and grind down the million, strengthening the power and swelling the fortunes of the governors under the false and spe- cious plea that it is required as the price of their care and protection of the governed, to the contemplation of our system of government which takes from the property of the people that which they freely yield to the common treasury for the common good. We deem that the doctrine, often expressed, and even elaborately argued, that taxation is sometimes beneficial, by stimulating industry, inviting energy and invention, and thereby increasing not only the wealth but the intelligence of a people, is a fallacy, and we hold it to be true that a free people should be relieved from all burdens not absolutely necessary to an economical administration of the powers and duties of government. Excessive taxation enlarges both the number and the power of the mere officers of the state, at the expense of the pro- perty and liberties of the people. If we are correct in the position that taxation is the price or penalty exacted by the requirements of civilization and the necessity of re- gulated liberty of thought, action and property, we cannot but con- clude that such price or penalty should be as light as possible compatible with the ends in view ; and the very spirit of our insti- tutions, no less than stern equal-handed justice, demand that bur- dens, if necessary, should be spread with impartiality and equity upon all who may be benefited or protected in just proportion to their property, without reference to its kind but only to its intrinsic value. The existing laws of our state on this subject have not been mate- rially altered for the last half century ; they were passed at a time in our history when the agricultural element of wealth was the ab- sorbent of almost the entire property. During that period our country has been gradually but rapidly developed, and agriculture has found a more remunerative position in the great west, which now not only builds up thriving towns and populous cities which lie on the banks of the lakes and on the tracks of the railroads of its own country, but compensating us for the rivalry and successful competition with our agricultural interests, has made this state the common carrier and commercial agent of an empire of states. The great minds of our legislators, seconded and stimulated by the sympathies and active co-operation of our people, initiated and REPORT OF JOINT COMMITTEE. 251 completed those magnificent works of public improvement ■which have made our state the highway of the commerce and the products of a continent ; enlarged the boundaries, increased the population and heaped up the wealth of our empire city, until she has become the warehouse of nations, and her merchants, in intelligence, material prosperity and wealth, rank with the princes of the earth. Look to the history of the progress of those Avorks, and you will find the landed or rural interest never faltering, always patient under burdens, paying cheerfully, liberally, their share of the taxation, onerous though it was, to finish, complete and enlarge those great avenues of trade, looking not with a contracted mind only to the local and present effects of taxation and assured competition to their interests; but having at heart a patriotic pride in the greatness and glory of our state, they foresaw that, though not to them the enjoy- ment, yet to their children and successors they were leaving a legacy which would produce untold more riches than the soil they burdened to lay their foundation. The practical result of those enterprises has been to take from the state its sceptre of agricultural supremacy ; for to-day the cheap lands of Illinois, Indiana, Iowa and the adjacent states forbid competition in the products of the farm which enter into general use as a necessary means of sustenance. But while the lands of the great west groan under the burden of their abundant harvests, the wealth and enterprise of our people gathering it as it falls before the sickle of the reaper, carry it over our great natural mland seas and using the magnificent artificial highways of our state, pour it into the lap of New York, there to meet and exchange with the manufactures of New England and the Middle States, to be bar- tered for the necessaries and luxuries which commerce with her myriad arms draws from all parts of the earth, which we distribute, enhanced in value by the expense and profit of the carrier and mer- chant, to the tillers of the soil at their homes on the far-ofi" prairies. It would seem to the committee that it is evident, while thus in a large degree the business of our people has radically changed, and we have become more a people of commerce than agriculture, yet no step has been taken to equalize the burden of cost of protection. For years past, from all parts of the state, petitions have come to the Legislature, asking for remedy in this regard. In the last Legisla- ture an attempt was made to change the laws on this subject, but while all acknowledged the inequality and injustice of the practical workings of the present system, yet the Legislature were not willing to enact any radical reform or thorough change, without due and serious consideration. In the discharge of their duty the committee caused to be collated and reduced to the form of a digest for their use, the assessment and tax laws of Great Britain and of most of the States and Territories of the Union ; they also had before them the present internal reve- nue law of the United States. 252 REPORT OF JOINT COMMITTEE. The examination of the British system, a compound of direct, income and excise taxation, is peculiar to their position; too arti ficial and intricate for our young country, based upon principles and supporting practical doctrines at war with both the form and spirit of our government. It may be well to say, here, however, that the popular idea that the soil in England bears the greater weight of taxation, is not true; upon commerce and the supply of the daily wants of the lower millions does the heavy hand of taxation mainly rest ; yet it is true that the comparatively recent imposition o^ an income tax tends more to equalize and distribute impartially the burdens, and leads us to believe the time may come when no acci- dental distinction of birth or fortune will relieve any from their due share in the expenses of government. The system embodied in the present internal revenue law of the United States is novel in prac- tice in this country, although old in existence as a system on the continent of Europe. Loyalty to our government, the great and present pressing necessities of our situation, forbid that a truly patriotic people should do aught but submit to the experiment. Yet we must be permitted to say that, in our opinion the unsoundness of this method of raising means to support government is apparent from its total practical disregard of equity. It is in fact a system of taxation better adapted to the growth, strength and prosperity of an aristocratic form of government, than to one based upon the doctrine of equality in personal and political rights. It taxes labor whether physical or intellectual, and the necessities far out of proportion to the luxuries of life ; and is calculated to repress and weigh down that buoyant spirit of emulation and enterprise, which so eminently marks the struggles of our people, by the crushing weight of unequal and unjust burdens. New York, mainly a commercial and manufacturing community; will, under this law, pay largely, some say one-half, others, even two- thirds of the whole of this tax, while the agricultural States will be but lightly burdened. We believe that Congress should be urged by our people and their representatives to greatly modify that act. It may not be entirely proper, but still we cannot forbear here to say that, in our judgment, if the principle be not changed, 3^et the com- plicated machinery of the measure should be very much simplified, and we would instance one direction as an example merely. Would it not be far better in that portion of its machinery worked b}^ stamps, to substitute the use of the value necessary, by the affixing of a common stamp to all articles requiring their use, varying the number to meet the difference in tax, rather than require a specific difference in the stamps themselves as used for diverse articles ? Heretofore in the United States, and in all the States of this Union, the underl3nng principle of all taxation upon the people has been that it should be direct, and upon property, however repre- sented, and the only admitted departure therefrom has been the REPORT OF JOIXT COMMITTEE. 253 imposition of a tax or customs duty upon importations by the Fede- ral Government. It is needless here to give the reasons for this exception to the general rule and its necessity; we have mainly to do with our own system, working internally upon our people. This brings us down to the consideration of the various opinions expressed, and arguments urged in the conflict between classes of property. Some strong and able statesmen contend, with great array of argument, that real estate, or, in other words, the soil should alone be taxed, leaving commerce, manufactures and the mechanic arts entirely free and untrammeled; while, on the other hand, there are those who claim that the business of the country should support the government. Thg first class argue that there is no real abiding value or possession, except in the land; that it is not subject either to the wasting wear of time, to obstruction or destruction by the hand of cupidity or violence, to the frequent changes of political or financial policy, and that consequently its intrinsic value, when com- pared with personal estate, is as the solid rock to the fleeting cloud, rendering it a never-failing source from whence to draw the sure and certain financial support of government. Again, they contend that while agriculture is the natural, inartificial employment of the peo- ple, it is restrictive in its tendency, and throws upon enterprise, skill and capita] the labor of developing a nation ; placing upon them all the difiiculties and hazards of failure, and reaping for itself all the permanent benefits in the increased value of its enduring possessions ; and from these premises it is argued that business or the pursuits of commerce, manufactures and the mechanic arts should be fostered, protected and cherished at the expense and with the taxation of the real estate. The second class, who take the position that business, or, in other words, the personal property of the country should alone be taxed, proceed upon the ground, first, that the permanenc}'- and indestructi- bility, from any cause, of the land renders its protection and care on the part of government inexpensive, and that in fiict it is only for the benefit and safety of the precarious tenure of personal property, as regards both its possession and existence, that the great share of means and ])ower by way of taxation is required. Secondly, that in regard to land, its fluctuations in value are slight, its appreciation by time slow, and its returns of revenue or profit small, when com- pared with its cost or value ; while personal property appreciates rapidly, improves under every stimulus of enterprise and yield.s great returns with small outlays; and ibr these rca.sons can well afford to pay the burdens of supporting government, and believe thereby an interest which, though indispensable, yet is not so expen- sive ifj. protection and bears no comparison in returning profit for use. We have among us many able men who contend that the true basis of assessment is the income or annual resulting returns of all 254 REPORT OF JOINT COMMITTEE. kinds of property, arguing tliat the true value of property can alone be determined by its actual yield or increase at uniform stated periods of time. They say that all other estimates of value are inconclusive, fancied or false, and should not be used to determine the proportions due from any kind or form of property to the government. An element or source of revenue enters into the system of some countries, among others, a few of our sister states, not to the exclu- eion, but to the relief and aid of other ways of taxation ; we allude to a poll or head tax, which is levied, uniform in its amount, upon all male citizens of a certain age, without regard to their property, and in some instances irrespective of any difference from any cause in political privileges. The nearest approach this State has ever made to the adoption of this system is in the commutation or head tax, in lieu of actual militia service, and our highway poll tax. Our military laws claim the service of all our male people of certain ages, only those being exempt therefrom who are incapacitated from natu- ral physical causes, or who are relieved by the necessary emj)loyment of their time in other services of the government. It would seem to US that this method or plan of taxation is eminently just ; for we ask, does not government protect the person? Are laws for the protection of property of any advantage to the possessors thereof, if they themselves are denied such protection ? And how soon would property in the hands of the unscrupulous and tyrannical, become the chains and fetters of the poor and needy, unless, even against its power and unjust administration, the strong protective arms of the government w^as extended for the benefit of personal right and the care and perpetuation of personal liberty? The people of this State, however, have uniformly decided against the imposition of a head or poll tax, other than for military and highway purposes, because, as has been argued, its tendency was to check immigration, which was necessary to enable us to clear up and settle our new lands, and above all, to give us the bone and sinew which were working out those magnificent public highways of com- merce which pre-eminently distinguish our State. The time will come, however, when we shall have reached that point of growth and maturity that property will demand and receive some relief b}^ dividing its burdens with the persons who are, alike with it, taken care of by government. The doctrine of adjusting and assessing balances is the favorite method of very many, and lies partially at the foundation of our present system. If a community were entirely isolated, so that its business in all ways were confined to its own people, who produced and consumed among themselves all that was required or used, then, of course, the balance, or remainder over indebtedness, in the hands of individuals, when aggregated would express the sum total of the property of the nation. But in such a country as ours, we being a comparatively new and poor people, our commerce mainly depends REPORT OF JOINT COMMITTEE. 255 upon the credit system, and consequently the actual bona fide owner- ship of a large amount of visible personal property and liens and incumbrances on real estate is without our jurisdiction so far as the •persons of our creditors are concerned. Yet, still, we none the less are bound to protect and take care of all this property at an ex- pense which has to be met by taxation. Some of the committee contend that the true rule is to assess all property which seeks our governmental care, without reference to its ownership, but leave the question from whose share of interest, of the many owners, the tax is to come, to be settled by the parties themselves, thereby relieving the government from the necessity and expense of acting as arbitrator in the matter, and finally collecting the whole charge from the unfortunate few resident tax-payers, for the benefit of the resident debtors and foreign creditors. The doctrine of balances almost entirely exonerates the business of the country, for the final adjudication places the ownership beyond our limits. Let us take the case of one of our merchants in an interior city of our State. Say he has a small capital to begin with; he hires or rents a store ; the city paves the roads, flags the walks, lights the streets, furnishes the water and fire apparatus for the extinguisliment of fires, appoints and keeps in efficiency the police force, builds the jails and peniten- tiaries, pays the judges and juries, ifii for the benefit of the trade and protection of the property of the merchant, who, taking advantage of the rapidity and security of transportation by means of our public works, and aided by the credit system, renews his stock and sells to many times the amount of his actual capital in the course of the year, receiving in returning profit a percentage largely in excess of the farmer, or even the money lender. The assessor calls upon property to respond to this outlay of expenditure of government, and is answered by the merchant : I owe for my goods, and wiiat little real ■ capital I have is in the precarious condition of indebtedness from others formerchandi.se sold; I cannot add to the assessment roll. The assessor follows the ownership of the property from the mer- chant in the country only to find that the importer, who is the credi- tor of the jobber, is also the debtor of the manufacturer of Manchester or the weaver of Lyons. The result of this system is nothing more or less than that our State gi;vernrnent is a great insurance office for the foreign creditor, who pays nothing even for the paper upon which his policy is written. This is one only of tiie many exemplifications that can be given of the very great inequality which is practically produced by this method of assessment. In reviewing for thcm.selves all these various schemes of a.ssess- ment and taxation, your committee beg leave to repeat somewhat the arguments and reasons heretofore glanced at, in order to show why they have come to the conclusions cnrbodicd in the bill which they have submitted for the consideration of the Legislature. We do not believe that real estate should alone bear all the tax 256 REPORT OF JOINT COMMITTEE. of the country ; we think the history of the past has clearly demon- strated, that while a mutuality of benefit has accrued to both species of property, real and personal, by the action of one upon the inte- rests of the other; yet so far in our history, the mere monetary gain has been largely in excess in favor of personal property. Where would be the wealth of an empire city, if you should deprive her of the tribute poured into her lap by the wooded hill and cultivated plain of the country ? In framing the bill which accompanies this report, your committee have been governed by a desire to adopt its provisions, as far as possible, to the diversified interests and operations of our State. While it affords a simple remedy for the relief of a certain class of real estate holders, who, under the present law, are compelled to pay taxes upon the indebtedness therefor ; yet it does not impose any new burdens upon the owners of such securities. One class of pro- perty is not sought to be relieved at the expense of another. By the faithful administration of this act, the net value only of every person's taxable estate, whether invested in lands, or in an}'- other species of property, will be required to contribute its just and rata- ble proportion of taxes for the support of the government. Sections 1 to 3 of the bill, contain an enumeration of persons and property liable to taxation, with definitions of some of the terms employed, and are substantially copies of the present laws. Section 4, for greater convenience, is divided into fourteen subdivisions, and contains a specific enumeration of property exempted from taxation. This section contains special exemptions of subsequent acts of the Legislature, in addition to those contained in the present laws. It also contains the present practice of exempting from taxation the products of other States and moneys transmitted from abroad for investment or otherwise, while in the possession or under the con- trol of the commission merchant or agent ; and for the benefit of the most numerous class of depositors it exempts personal property in savings banks and life insurance companies to the amount of two hundred and fifty dollars for each depositor. Section 5 contains the present provisions relative to taxing lands sold or leased by the State, even though they have not been con- veyed. Section 6 requires the capital stock of life insurance companies to be taxed at the amount named in their charters ; also for the amount of their surplus earnings after deducting from their assets the pre- sent net value of their outstanding policies. Sections 7 to 12 determine the place in which the property of individuals is to be assessed, and, with the exceptions of the stock of manufacturers, the stock in trade of merchants, and the personal property upon farms which are not situated in the town in which the owner resides, which are to be taxed in the towns in which such property is situated. REPORT OF JOINT COMMITTEE. 257 Section 13 provides for the assessment and collection of taxes on the personal property of transient persons, and persons who may change their residence to avoid or in any manner escape tax- ation. Sections 14 to 16 determine the place in which incorporated com- panies, and corporations for manufacturing, mining, meciianical and chemical purposes shall be taxed, and is designed to provide against future controversies on that subject. Section 17 requires all railroad corporations to transmit, on or before the first day of June, to the assessor of every town or city in which their property shall be situated, a verified statement of tiieir taxable property in such town or city. They shall also, on or before the first day of July in each year, transmit a like statement to the State Assessor. Section 18 requires the assessors to assess the real property of railroads in their respective towns, and the personal property in the towns in which their principal ollice is situated. Sections 19 to 21 make it the duty of the assessors of every town ani. city in which the principal office of a railroad corporation is situated, on or before the first day of July in each year, to transmit a statement of the valuation of the personal property of such cor- poration to the State Assessor ; who shall apportion the aggregate valuation of such personal property among the several towns and cities through which such railroad runs, to be by the assessors, for the purpose of taxation, added to the valuation of the real estate of such corporation in their respective towns and cities. Sections 22, 23, prescribe the manner in which assessments are to be made, and define the powers and duties of assessors ; suitable books, to be called valuation lists, containing blank columns, with appropriate numbers and headings, having been furnished by the State Assessor. Ou or about the first day of May in each year, they are to divide their town or city into convenient districts, and proceed to diligently examine, and enter in such valuation lists, under its appropriate head, all tiie taxable property, both real and personal, in their respective towns and cities, with the just and true value thereof. To enable the assessors to determine the true value of any property subject to taxation, and to discover property that may have been concealed, for the purpose of avoiding taxation, they are authorized to examine the owner, or other persons, on oath, as to the valuation or concealment of such property. The assessors are required to estimate and assess all real estate liable to taxation at its just and true value, as estimated in ordinary transactions in the private sale of similar property, and not at the irice for which such property would be sold at forced sale or auction ; jvery other species of property at its just and true cash value. Property held in trust for others is to be entered in the valuation list, in separate lines from individual property with the representa- 33 g58 REPORT OF JOINT OOMMiriEE. tive character of the person by whom it is held or controlled. All actual indebtedness shall be deducted from the valuation of personal property. Sections 30 to 82, contain a provision by which the holders of land encumbered by mortgage for the payment of money, may, by pre- senting to the assessor a written statement duly subscribed and veri- fied, containing the name and residence of the owner of such mort- gage and the amount due thereon, charge the owner thereof the ratable proportion of the tax by him paid upon such lands. And mortgages assessed in the manner herein provided shall not be other- wise assessed or taxed. But mortgages constituting any portion of the capital stock of banks or other corporations in this state or owned or held by residents of other states, and the lands upon which they are given, shall be assessed and taxed as heretofore. These sections also prescribe the duty of assessors in assessing such mort- gages and provide proper relief for the owners thereof! Section 33 and subdivisions contain the existing provisions in relation to the proper designation and assessment of lands of non- residents. V Section 34 requires the assessors to complete their valuation lists by the first day of July, and make a true abstract or summary of the same in a book to be called the assessment roll, which shall be fur- nished by the State Assessor and contain blank columns with appro priate headings, as per form contained in the bill, which assessment roll or a fair copy thereof shall be deposited in the ofiice of the town or city clerk for twenty days, and be subject to the inspection of all persons interested in such assessment. The assessors are also re- quired to make and post the nsual notices. Sections 35 to 37, provide for a town board of assessments, to be composed of the supervisor, assessors, and town clerk of a town, or the mayor, assessors and city clerk of a city, whose duty it shall be to meet at the clerk's office on the third Tuesday of July ; and when organized in the prescribed form, said board or a majority thereof, shall have power and it shall be their duty to hear and determine all complaints, take such testimony as they may deem proper, to enable them to determine the value of any property contained in the assessment roll, supply any omissions ; and after having faithfully examined, corrected and equalized the valuation of the several entries or parcels of property contained in the assessment roll, they shall make and attach thereto the prescribed oath. These sections also impose penalties and punishments on members of said board who shall swear falsely in this matter, or shall willfully neglect to attend any meeting of said board : adjudges ever}'- person who shall swear falsely on an examination before said board, guilty of willful and corrupt perjury, and to the assessed value of his pro- perty shall be added ten per cent. Appeals to the county board of assessments are also provided for in cei'tain cases. The assessment REPORT OF JOINT COMMITTEE. 259 roll, tlius corrected, shall be deposited with the clerk of the board of supervisors, on or before the first day of August in each year. The county board of assessments shall be composed of three suitable persons — freeholders of the county — to be chosen by the board, of supervisors at a special meeting thereof, to be held on the second Tuesda}'- of June next, and at every annual meeting thereafter; no two of whom shall reside in the same town, nor in the same As- sembly district in counties containing three or more Assembly districts. Sections 43 to 46 require the members of the county board of assessments to meet and organize at the office of the clerk of the board of supervisors, on the first Tuesday of August in each year. The clerk of the board of supervisors is to be the clerk of the county board of assessments. Said board shall proceed to examine the assessment rolls of the several towns and cities of their count}-, and in this particular perform the duties heretofore required of the board of supervisors, in the equalization of assessments, and the correction of the assessment rolls. When completed, they shall transmit, by mail, to the State Assessor, a certificate containing the aggregate valuations of all the real and personal property in their county and every town thereof. The county board of assessments, or a majority of them, shall also certify on oath, that they have justly and impartially examined, cor- rected and equalized, the aggregate valuations of all the real estate of the several town and cities in the county, and produced a just proportion between the several valuations thereof, which certificate shall be attached to each assessment roll. The assessment roll thus corrected and certified, shall be delivered to the clerk of the next board of supervisors. Section 47 requires the board of supervisors, at their annual meet- ing to estimate and enter the tax of each person whose name is con- tained in the assessment roll, in its appropriate column, and opposite the aggregate valuation of his taxable property ; which completed a.ssessment roll, with the warrant of said board of supervisors attached, shall, on or before the 15th day of December, be delivered to the collector or tax receivers of the several towns and cities in their count3^ They shall also make and deposit a true copy of the assessment roll of each town or city with the clerk thereof, for the use of such town or city. Sections 49 to 51 contain instructions from the board of super- visors, which are to be embodied in the warrant to the collector. Section 52 applies the provisions of this act to the city and county of New York, only so far as it can be done consistently with the provisions of the act of April 14, 1859, relative to taxes and as.sess- ments in said city and county. But it requires the ta.x commissioners to enter in alphabetical order, the names of all persons and corpo- rations subject to taxation", and the assessed valuation of their per- 260 REPORT OF JOINT C0MMITTP:E. sonal property in books, to be ])rovJdcd for that purpose by the Comptroller; which books shall be open for public inspection, and supersede the present mode of enrollment of personal property. Sections 54, 55, provide that in case any assessor or member of the town or county board of assessments neglects or fails to perform any duty required of him by this act, the other assessors shall per- form such duties and certify the name, nature and cause of such omission to the board of supervisors, and every willful delinquent is to be adjudged guilty of a misdemeanor, and forfeit to the people of this State the sum of fifty dollars; and his name and residence shall be sent to the State Assessor, who shall require the district attorney to prosecute for such fine and penalty. Sections 56 to 60 provide for the election of a State Assessor by the Legislature on the first Tuesday of March next, and every third year thereafter, to receive an annual salary of two thousand five hundred dollars, employ a deputy and clerk, occupy rooms in the State Hall, and in addition to the exercise of the supervisory powers over assessments, he shall visit, examine and value the real estate of every county in the State once during every five years. He shall make abstracts of the value of the real estate of every town in the several counties, and record the same in his office. Sections 61 to 63 constitute the State Assessor and the Comptroller a State Board of Equalization, and require said board to meet at the office of the State Assessor on the first Tuesday of September in each year, for the purpose of examining and equalizing the assessed valuation of all the real estate in the State equally among the several counties thereof The result of such equalization is to be certified by the members of said board, and filed in the office of the Comp- troller by the first day of October. The Comptroller shall compute and apportion the State tax thereon among the several counties, and send a statement thereof to the several boards of supervisors, containing the amount to be levied and collected from their respective counties, which shall be raised and collected by the annual collection of taxes in the several counties in the manner prescribed by law. Your committee have before remarked that our present system of taxation combines the plan of assessment of all kinds of property at its true value, and the partial adoption of the balance method, or in common parlance, the deduction of indebtedness or liability from the value of property in the hands of the owner. We are satisfied that our people are not yet prepared for a radical change in this sys- tem, and it may be that we are not old enough to change it to the true principle of all taxation, viz. : that all property, irrespective of ownership, asking the care of government, should pay its share of the cost of that care ; we have, therefore, in the bill which we pre- sent, contented ourselves with the introduction of amendments, which will tend, in our judgment, to remedy known and acknow- REPORT OF JOINT COMMITTEE. 261 leclgecl evils, and undisguised open departures from the equities that should always govern in the enactment of general laws. Whatever practically may be the fact, theoretically the indebtedness of tbe owner of real estate by way of actual lien thereon, is not allowed in abatement of the amount of the assessed value thereof; while no matter from what source the liability may come, the owner of per- sonal property rebates his icliole indebtedness from the assessed value of this personal property : upon the doctrme of equality this is clearly unjust, and should be remedied, if the present system in regard to personal property remains unaltered; we have therefore so amended the law as to allow the payment of that portion of the tax levied upon real estate, which is the quota representing the value of the mortgage thereon, when paid by the mortgagor, to be in his hands a set-off to the payment of so much interest or principal upon the mortgage, except in cases where the mortgage, as a basis of a capital under the existing laws of this State, is liable to taxation as such, and also, except where the mortgage is held by a non-resident, and consequently is liable to taxation in the hands of the holder at home; while some of us are opposed to this reform, yet, others of the committee do not doubt the justice and equity of this amend- inent, while, at the same time we are fearful that its practical effect may not be so beneficial as many of its advocates hope ; but some of the committee contend this reform is demanded by the great mass of our rural population, and should be given to them if personal property continues to enjoy the same exeniption in a greater degree ; it will be seen that we answer the objection made by some, that it would drive home money from abroad seeking investment here; by excluding mortgages held by non-residents from its operation, while at the same time we protect our own people mortgagees, by j)rovid- ing for a deduction of the representative value of such mortgages from the aggregate or their personal property ; the banking and insu- rance companies invest their capital by law in certain kinds of secu- rities and are taxed upon their whole aggregate capital ; we therefore, to avoid the great labor and confusion, not to say insurmountable difiiculty of applying the rule to them, also except such mortgages as are held by them as capital ; if this amendment results in no other good, it will at least bring upon the assessment roll a vastly great increase of personal property flir beyond the actual value of mort- gage liens in the shape of the personalty incident to the farm now shielded from taxation upon the pretext of indebtedness for the soil. The other great evil that we have endeavored to remedy, is one that has been and continues to be complained of, and we think justly, by the great mass of the tax-payers of the State ; we refer to the inequality of assessed values of property and the omission or escape of immense amounts-of personal property from the assessment roll. Estimates of value are falsely made, evidently first by the local asses- sors to favor towns in the county equalization, then again by county 262 r.EPORT OF JOINT COMMITTEE. boards to lessen their proportion of the State tax; it seems to be the aim on all sides not to comply with the law and their solemn oaths, so to value property that equity in taxation may obtain, but that they may by the violation of both, work injustice and do wrong ; if the amount of injustice in this regard were equal over the entire of a county or the State, then to that extent the injustice would work no actual evil ; but the erratic departures from right varying in numbers and degree with the assessors and their individual notions of what departure from right will protect or benefit their localities, leaves the tax-paj'cr to the mercies of chance alone ; we propose to remedy all this, by fixing as the rule of all assessments the actual local market value of property, .not depending upon opinion or sur- mise on the part of the assessor, or a desire to escape taxation on the part of the owner : this seems to us the only true rule. The daily transactions of life in the buying and selling of property, furnish the balance whicli weighs accurately all values ; it is true that sometimes speculation, or fancied future or prospective change may give ficti- tious values to property, but these are spasmodic, not continuous ; after all the main element of value is demand and supply, and, that will always determine the rate or value in exchange, whether it be one piece of property for another, or for money or its representative which is merely the agent of the exchange ; then the town in the county is not valued unjustly as compared with the sister towns, and the county pays only such portion of the State tax as its actual wealth, compared with all the other counties of the State, demands. But back of all this is another grave and serious evil in the working of our present system ; a large amount of property escapes taxation entirely ; how is this to be remedied ? All will acknowledge that all property bona fide owned by a citizen should be assessed : is it assessed ? the answer must be, no. Let every one look to his own locality ; can we be pointed to an assessment roll in the State that con- tains all the 'projyerty within the knowledge of any one of the residents in the assessment district? some argue : Well, granted this is true, the average of omission is probably about equal over the State, so this makes the thing equitable. Again, others argue that a true record of the value of personal property in a given locality will drive the possessor from the place, and it is better to get what you can than to lose a part, together with the benefit arising from the employment of the capital. It is also said that real estate is notoriously undervalued, and by that means an equity of assessment is reached by the absolute omission of the greater portion of the personalty. We ask you to take into consid- eration the situation of those who are on the tax list. It may be true that your assessors are as knavish and derelict of duty as their neighbors, and so the matter, as far as communities are concerned, works no injury ; but j^our individual tax-payer has great cause to know he is amerced in the cost of maintaining government for A, B, REPORT OF JOINT COMMITTEE. 263 C, D, &c., &c., whose concealed or omitted wealth far outweighs in value his humble, unpretending home ; for though low the roof tree, it is too lofty to escape the cj'e of the assessor. We charge without fear of denial that under the working of our present system of assess- ments the men of moderate and small means pay largely in excess the taxes of the government. One per cent of the assessed value of all the property in a given town is asked by the collector as the tax. If all having property in that town are assessed in proportion, and also in just proportion to other towns all over the State, no wrong is done, though but a tithe of the real value is set down. But we all know such is not anywhere the case ; and your committee believe that a just and true valuation of all the property liable to taxation would not only greatly reduce the percentage of tax, but v/ould also relieve many who now unfortunately pay for others as well as them- selves. What is the remedy ? There seems to be a very great repugnance among our people to the plan which has been sometimes urged, and which was the basis of the bill pressed by the Assembly last winter, viz. : to make every man, under the solemnity of an oath, become his own assessor by compelling him to give a fidi, minute and complete detail of his property, both as to kind, situation and value, or, in other words, to adopt the method known by the name of listing. Objection after objection is urged, but the one most entitled to consideration is the inquisitorial nature of the system ; the unnecessary exposure of the financial condition of the party to the gaze of his neighbors, working injury to his business, clouding his prospects of pecuniary success, and even culminating in his final bankruptcy and ruin, wc answer, is it the duty of community to enact laws for the purpose of educating men in fraud and deceit; would it be better that the people should place implicit faith and trust in mere appearances of wealth, and thus be finally deceived and injured, than that the truth shouid be known so that confidence should be a certainty. But no danger need be apprehended; England, France, all the civilized nations of the Old World have been gov- erned partially by tiiis rule for long years, and to-day it obtains fully and stringently in twenty-eight" out of thirty-two of the States and Territories of this Union ; and New Yoi-k is one of tlie only three States known to your committee not under the rule. In all but two of the states the statement or list of the party to be assessed is required to be accompanied by his oath as to its truth, and in most of those States, in addition thereto, the assessor has the right further to examine the party and to call in other evidence if he may deem it necessary ; this list is open to inspection and examination by the public, makes a jiart of the official papers and assessment roll of the assessor, and becomes public property ; no such objection is made to the practice in other States, and we have the concurrent testimony of all those who have tried tlie system, that its operation instead of being onerous, inquisitorial or unjust, produces equity of 264 REPORT OF JOINT COMMITTEE. taxation and acquiesence in tlie accurate justice with which the public burdens are divided among tlie people. Under this system the States of Ohio, Indiana and Illinois, where the agricultural inte- rests largely predominate ; States new, organized long after our own, whoso personal wealth no one for a moment will contend in the aggregate will reach the one-half the value of the same in this state, with an estimated worth of real estate about equal to ours, assess about $200,000,000 more personal property than we do, or, in other words, eighty per cent in excess of our assessed value. And we may look through the census returns, and we will find that in almost every instance the aggregate of assessments in each of the states of the Union as compared with ours will show nearly the same result. In this state the capital invested in banks and insurance companies, which by law is placed upon our assessm.ent rolls at its nominal amount, aggregate about $175,000,000 ; while the whole assessed value of personal property in the state is but little over ,§300,000,000, the city of New York is assessed at about $550,000,000; of this $400,000,000 is real estate, $100,000,000 bank and insurance capital, and the remainder $50,000,000, is all that is assessed as individual personal property ; does any one for a moment believe that the fifth part of individual personal property of that city finds a place on the assessment roll ? What is true of the city of New York is also true of every city, town and village in the state, and the just and true esti- mate of all alike will not do injurj^to New York city for the benefit of the rural districts, for such a mass of wealth skulking and hiding from the tax-gatherer, will be brought to light, that the burdens now resting in unj ust proportions upon the tax-payer of both city and coun- try, will become comparatively light, and be cheerfully borne because of their equalit}^ coupled with their necessity ; your committee, firm in the belief that this is the only true and certain way to arrive at the whole truth and consequent equity of assessed values, yet in deference to the strong objections made to the public inquisition of the listing system as used in other states, have, while adopting its machinery, so arranged the management of the same as to confine the details of the examination to the knowledge of the assessor and the party alone, except where, for the furtherance of justice and the punishment of guilt, it is necessary that the same shall be made public ; we intend that the assessor shall use the valuation list as a day book upon which are entered the items of property and their valuation in detail, to be by him posted in aggregates in the assessment roll, which is exposed to and becom.es the property of the public ; and we confi- dently believe the result will be the true and correct statement of kind, quantity and intrinsic value of all the tax-paying property of the state. Your committee are convinced that practically under the present law, the town board of assessment is a board of merely clerical rather than judicial review, and have therefore, in the bill presented re- REPORT OF JOINT COMMITTEE. 265 modeled such board, by adding to the board of assessors in their duty of final adjustment or review, the supervisor and town clerk in towns and the mayor and clerk in cities ; the official position of these offi- cers give warrant of their capacity and fitness for the performance of this additional duty ; and their exemption from the onerous and perplexing duties attending the original labor of collecting and con- densing the assessments, makes them unprejudiced arbitrators. We have spoken of one great trouble in the business of equalization of assessments, growing out of the rivalry between towns in the same county, and counties with each other, to prove, not which one is the most prosperous and rich, but which can be shown to be the most poverty stricken, in order to avoid a fair proportion of taxation ; our proposed remedy in part for this evil, is to take from the boards of supervisors this duty and to make a country board of assessments by appointment of three freeholders not supervisors ; the outgoing board of supervisors appoint, in open session, by viva voce choice, such board, locating them in different parts of the county, and select- ing them from the tax-payers; it is useless to disguise the fiict that now, in almost every board of supervisors a cabal or ring is formed by means of which the towns outside the ring are equalized not be- yond their true value, but great!}' in excess of their due proportion as compared with the towns represented by the junto ; all agree to put the aggregate of the county as low as they dare go, in order not to give undue advantage to their sister counties ; we believe the re- form will give us a more correct and just equalization ; one man instead of representing one, is the officer of many towns, elected or appointed to his position, not by those towns, but by the action of all the towns in the county, and consequently there can be no motive of self-interest or hope for future place and power to influence or warp his judgment and honesty. The committee have amended to some extent the section of the present law enumerating the exemptions from assessment; they are divided on the question of exempting the property of clergymen to a limited amount, but have concluded to leave the clause as they find it, to be acted upon as the majority of the Legislature may con- sider proper. There is some weight, however, among other argu- ments on this point, in the reasons drawn from the historical view of this exemption ; originally this exemption was demanded and granted on account of the deprivation of political rights and privi- leges, but now, when under our Constitution and in our political practice clergymen are entitled to and receive all the privileges of other citizens, there would seem to be no good reason why they should enjoy any especial advantages over others. Some have urged that inasmuch as the Federal government in their recent enactments looking for financial aid to their necessities, have claimed to exempt from all taxation, securities or property in Uni- ted States indebtedness, therefore by express terms our laws should 34 266 REPORT OF JOINT COMMITTEE. recof2;nize such exemptions; your committee liavc declined to do so. If the liiw of the United States on tiiat subject is constitutionally sound, tbere can certainly be no necessity ibr our action at all ; if on tbe contrary it be true, as some of the committee believe, that such exemption is unconstitutional and cannot do away with the right of the State for local purposes to tax such property, then we have at least done no wrong to the holder by abstaining from ex- pressly naming it as one of the subjects of taxation ; one form of this question has been recently before the Court of Appeals in this State for adjudication and was decided at its last sitting. A bank whose capital deposited with the Banking Department, was in part represented by United States stocks, claimed to the extent of their value exemption from assessment and consequent taxation ; the court held in their decision, that under our laws, the ccqntal of the bank was liable to taxation, and could not escape, no matter what might be the condition as to exemption per se in any way of the represent- atives of that capital. Although the question of constitutional power in the premises was not decided, yet the leading opinion in the case asks a very significant question as to the right of the gen- eral government thus to interfere with the local rights of taxation. Your committee are divided upon this point, but a portion of them wish to say that they do not desire at this critical juncture of our national finances, to set up an empt}^, vain-glorious cry of State's rights, but would rather patriotically submit to the exercise of doubtful powers, if clearly, good could be done to our common country; but we should feel pained and humiliated indeed to con- fess that the sterling integrity of the loyal people, the unbounded resources of our government, the power, indomitable determination, and assured certainty that we shall crush the rebellion, should be so distrusted by the money-lender and stock-jobber as to render it necessary for the government to offer usury in the shape of exemp- tion from State taxation for the loan of moneys needed for her uses. The government of the United States is a government of limited powers ; it has the clear undoubted right to levy taxes over the whole Union ; but when a State for its own local municipal purposes uses its reserved right of local taxation, the national government can have no riglit to interfere with it; the moment the stock of the United States passes from under the hand of the treasury to the individual lender, it loses its nationality, except as an evidence of national indebtedness, not national p)roperty, but becomes private, indi- vidual property, and as such, must be governed by, and subject to all the laws which govern the other property of the citizen ; will any one contend for a moment that in consideration of a loan to the United States, the remaining dollars of an individual can by law be exempted from State tax ? Before the loan the money therein in- vested was taxed, and its representative cannot be excused from the same burden. Can the United States say to the New York Central REPORT OF JOINT COMMITTEE. 267 railroad, in consideration that you make a given rebate on transpor- tation on our account, we exempt you from the payment of any- State or other local tax? We grant it can exempt the road for such consideration by special enactment from the operation of the United States revenue law ; but no one can be so insane as to claim its power to interfere with and destroy the right of the State in the premises ; the exemption of Government stocks from State taxation now enacted into law might not work in itself any serious injury, but the rule which should permit and maintain its soundness, would annihilate all State right of taxation for any ])urpose, and if pushed to its ultimate conclusion would obliterate State lines and State gov- ernments, with the concentration and consolidation of all power in the general government alone. In concluding its labors, your committee need not remind the Legislature again of the vast importance of the subject ; its magni- tude alone will be sufficient excuse for the failure to elucidate the subject in all its details, we claim only for the bill we herewith sub- mit, that it is an improvement in the right direction, and we leave to the future the education of our people, not only towards perfec- tion in the machinery of assessment and taxation, but we trust towards a higher and better position in intellectual and physical purity, which, governed by a cheerful submission to the laws of morality and religion, will lessen the necessity of increasing taxation for enjoyment of right and protection from wrong. All of which is respectfully submitted. JAMES A. BELL, Chairman Joint Select Committee. UC SOUTHERN REGIONAL LIBRARY FACILITY AA 001 139 433 5 rK r< U 1 ' / ; ^ ^^' _. n> c ^Ti ■'\ I' ' f' 1- /' tii i i J I I ! i i. k/r ' H