| Show IA lis I 1 eibl 1 11 LA I 1 by rt quest of col j J C lutle little assessor for utah territory under the late internal revenue enactment of com congress resi the following eK extracts tracts from the volu voluminous allous concern are published the colonel seems anxious that those effected by the operations cf the statute should be made acquainted with its provisions that filu t hez hey may act understandingly understanding ly in th pre and not ignorantly become trang trans transgress tr anress arees grees ors ora of a law the penalties for the ance with which are so ext extremely remely severe sec 6 an I 1 be it f further urther enacted that it shall be the duty uty nty of any person or persons partnership partner shii sK s firms associations or corporation t made hahle hable to any duty I 1 li ense stamp gr or tax imposed by this ibis act when hot not otherwise and ly provided for lor on or before the first day of august ef eighteen bleen bundte i and arid two and n nor or before th hirst first monday nonday df jot may in each year thereafter and in all ar mpr cases before the ibe day of ut levy to make a iut luc lutor lut or return to the tite assessor of I 1 be the a where located Oca ted of the amount of annual rual ruai income tiie tile articles or objects c arbod with a special duty or tax the quantity of goods waren ware vare R and melc meic merchandise bandise made or sold and ild charged with a spec specific fic bic or ad val vai valorem oem auty luty auty or tax the beveral several rates and aggred te amount according to the respective pi provisions divisions visions of this act and arid according to the forms lorms and regulations to be prescribed by the commis lilbner or ot internal Revenue under the direction of bf the secretary of the treasury for which iauch person or persons partnerships partnership partners bips hips firms associations or corporations are liable io be assessed under ulde and b bj virtue ei of the provisions 1 0 thib this act sec 7 anabe and ie it if further enacted that V e instructions regulation and directions direction as hereinbefore mantione ment ione shall be binding on ek eknados hagos hados orand his a assistants and on oil each collector toll ector ettor and abd his big deputies in the ibe performance odthe duties enjoined by er r ind r this ac act pursuant to instructions the said as be boors shai bhai on oil the fi hist fist st day of august eighteen hundred and sixty two t wo and on oti the girst first monday arblay of may in each succeeding year time to time thereafter in accordance a accor with this act direct and anti cause he the several assistant assessors to proceed through W every evary e ry part art of their respective di attics aud and inquire after and concerning all perk peri ons oils being I 1 within the asse assessment 4 districts where they respectively reside owning possessing possess mg or having the ahe care carp or management of any property goods wares and chandise merchandise ner articles or objects liable to pay any duty stamp or tax tair including include ng all liable to pay a du aj y tinder brider tile tiie the provisions provi provia sons bons ons of this act by reference as U el ell eil I 1 to any avy lists ii ats of assess ot 0 collection taken under the laws ot of the y respective e 9 states stales as to any other a or di cume me ts and by all other lawful ways and ii leans ieans especially to the written list or return required to be made matle out arid and dell vered to the assistant a assessor sessor by all persons owning possessing or havin having the care or giana Siana gement of ziny any prop arty as aforesaid liable to duty duly and to value and teu reu tiu merite the ther said object I 1 8 of taxation ic te in the manner prescribe I 1 ly ty this ibis act and in conformity with the regulations and instructions before mentioned sec 8 and be it further enacted that if any peron owning posses ing or having te the care or management of ot property goo Is wat cs es and merc hand band se articles article s or old acts liable to phyana ph yany duty tax or licen ficen e shall fall fail to make and an I 1 exhibit a written lut iut lit lir when required asato asafo aa aforesaid reaid reald and ind shall consent to disclose the particulars if tf any an I 1 all the proper property tv goots veris Vi ris and abd merchandise marchand ise lse articles a d objects liable to pay any du y or tax lax or any business pr occupation liable to pay any license as alores alares aforesaid aid ald then and in that case it shall shail I 1 be tha the the offic arto make such list which being distinctly read consented toane signed by the p re on so 0 owning wiling posse sing or hov bov eg tha care and aad m management anage merit as afo eaid ebaid eald shall 1 be received as the list of such person see sec 9 and be it further enacted that ll 11 any sueh such person shall deliver or disclosed disclose to any ny assessor or assistant assessor appointed appon ted lit irl ill pursuance of this act and ng n a idt riat rist orlist as aforesaid any tasa falsia or bistor listor statement with intent to defeat or vade the valuation or eduin erabio hereby intended to be made such person so offending tand land being thereof convicted on indictment found in any circio t or district court oe of the united states held ii the thee district in which aich such offense offence may be committed shall shail be fined in a sum not exceed ng rig five bur bui bundred dred doi dol del ars ara at the discretion of the court and shall bhail dayall costa costs sand and charges of prosecution and the valuation and enumeration required bathis by this act shall in all such cases and in ail all cases of under valuation or under statement in anch such auch lists or Statement be made asatri as att aft rie rip said bail upon lists ac according cordin 0 to the form pi pre pie e to be bv made out by b y the assessors nd rid assistant aisi stant assessors re which lis ha s the said assessors and aasi assistant stant assessors are hereby authorized and required lequir ed to make according to the best beat information they can obtain and for the purpose oe of boking h tey t ey are hereby authorized to enterT enter nto into and upon up onal ala alt and singular the premises ly I yand and from the V and enumeration ao hiame made there shall be no appeal sec 10 and arid be it further enacted that in cae case any an y person shall be absent from his hig oc or her place la rf residence at tha the rime timo an assistant asse assessor asor shall call cail the ohp list of such person it shall be bethe the duty of such assistant admos at atoo atop the place of residence oa auch luch buch pd person with some person permon soll of suitable suitable age w discretion if such be e presen other wise to depoint deposit in the nearest sparest post office a written note or memorandum addre add addressed reseed sed aed to such person requiring him or her to present to such assessor the list or lists required by this act within ten cays fays from the date vate of such note or memorandum sec 11 and be it further enacted that f any person deisonon per pei monon on being notified or required as aforesaid shall or neglect to pi gi e such euch list or lists within the time required as fote dote foie said it shall b the duty ditty of the abs ats assor for the assessment asses assef district within which such person 9 all reide reade and his he hereby au bor hor izod and required to enter into an and 11 upon the I 1 premi prentie ses see if it be necess iry fry of such si I 1 ch persons persona so refusing or neglecting antl anil to make male according to the beat best n bich aich winch be he call can obtain and oil on his own v ew and ii it tornia fornia formation tion such list of properly goods wares and merchandise and all alt articles or objects liable lo 10 duty or taxation ovi owned ried or possessed or under the are care or management of sach such person as are required ly hy this act it ii eluding the anto anio amount it if any due for license an and d in r case a a of f re or neglect to maceluch make tuch luch lists except ila lla jin in case casen of sickness the assessors shall thereupon add fifty per canum cen um to uie hie amount of the items thereof and arid tf 0 e lists so m de and subscribed by euch such assessor bhail shall be taken and reputed as good ard sufficient lists of the person an I 1 property for which such person I 1 is to be taxed for the purposes or this ct ch and arid the person so fading failing or neglecting unless in cice cae ca aae e of ickney t or failure to rec ive the notice t shall moreover forfeit aid aud ald pay the urn uin of one hundred dollars except where otherwise provide i for lo 10 be re i for the elie use of the 17 cited states with costs of suit sec 12 and be it further on nac acted ted that whenever there shall be in am an assessment ases district any property i wares and arid ilter mer cha dise disc articles or objects not owned or POss esard by or under tue the be care or mentors ment of an any person or persons within such dis district and liable to be taxed as aforesaid aLore said and no lit list of which shall have been beer trans misted to the ass stant slant assessor at sessor in the manner pro aided I 1 ty y this thit acts ac i shall be the duty ditty of the assist nt assessor for bieh sub suh district and arid le he ig is hereby authorized and required t enter into and upon the premise ubbie such guch property is a fuated tuat edi edd and arid take suc sue view thereof as art may be n cessa y and ahl ahi to make iss of the ibe barme earne am a according cc to the foin botn rom I 1 prescribed which 1 list lisac being subscribed by the a id assessor j shall nail hall be taken and reigned aa as good and sufficient lists 0 of such p property po perty goo ROO a warts arks arts ard alid merchandise artic articles ee or objects as aloie aiole said under and for the f es a of this act sec see 14 arid and be it further lurther cenac enthat the owners p assessors or persona having the be care or in property goods vare rare sand merchandise articles or 0 bac bic P not riot ayin or being within the asse emeit district in it b h they deside shall be permitted to make dut out and d liver the libas there t f required by this act provided the tiie assessment district in the sald said objects of duty defy or taxation are situa I 1 t t d ia is therein distinctly stated at the t LC me and it in the mauller manlier p described bed to the as assessor of the asse abse assessment district wherein uch euch ucb persons re ide arid atal it shall be the he duty of or the assistant assessor llo ite who ile rec ives any such list to ti ansmits the same gaine to the assistant i cs i sessor bessor bere where here such obie ts te of t bation are situate who bo shall examine such euch list and if he app oves the same came parries he shall return ia it t to the assistant assessor f oin om whom lie he received it with bis bia app oval thel eo and if he tie fails to a approve the sarre barre he shaji shall make such alterations therein ashe asbe as he may ay deem to he be just and proper and shall then return me tle said adi sdi d dat hat with wilh such alterations alter actions therein or add tlona tiona I 1 thereto to he assistant assessor ap sessor from froin whom hor i i he received the said list vist and uwe ibe asb stant I 1 assessor where the person liable to pay py such tax reside ahal bhai proceed i making the as ses se of he be tax u on an the list by him so received in all respects as if the ald aid taid list had bad j been made out by h in insely self seif sec see 13 and anil be it further enacted that the lists adre abre said baid shall where riot not other otherwise ise lse specially pro idd forbe forte taken with reference to tu the day fixed or that purpose by thi this act as artiest t td d and here abere bere du les leg accie at other and different times the liss lisis i ball bail hall iball be take i with atti reference to the time when aben said sald duties become due and the assistant asse sors sores respect re vely mely after collecting the said lists ah shail shall all ali proceed to arrange arranga the iia ila annand ane me and I 1 to make two general list liste the fit faist st of which shall exhibit in ip at edical ord erthe names of all persons liable to pay any duty tax or I 1 license under this act I 1 lessain les ies residing lain iain within the assessment seb ses district together with th value and tind 1 assessment assessments or as the cast may require of the objects liable to du y or taxa laxar tion with n such district for which each fuch mch person is liable or for w ich lct any firm com coin t pan pah or corporation ia liable with the amount or tax payable thereon and the se cond list shall alphabel alpha be ical or ier ler er the names of or all persons res reb itlie out cut of the c 1 lection district owners of property within the abe dietric together with the he value and assessment ses or enumeration thereof as a tle tie a case may bep bey be with the amount of duty or tax payable thereon aa aforesaid the forms forma of he tile said gen pen general era I 1 lit shall be d and andere prescribed by the assessor under the direction of the commissioner comi of internal Int einai einal revenue and il liala i ats taken according to such forn forti a shail shall be made out bf bov be the assistant and delivered to the assessor within til III hi ty days after the day fixed by this act as aforesaid rel quirino quiring quiring lists lisia forn horn indi vidi aar or wh re ro duties licenses or taxes accrue at oiher other and different ent tm amethe ethe the lists shall be delivered delit ered from i time to time aa as they due and arul if in any ady y lassle assistant tant taht assessor ah all fail fau to perform orm any ceif duty asal asai assigned ined by this act with within i n t tue time prescribed scrib edby by me ia warrant or other legal instructions Instruction ss not being prevented 1 by sickness or other unavoidable accident every ever such itch assistant assessor shall be discharged c bearg d from office and anti shall forfeit aid it pay two hundred dollars to be recovered f r the use of the united states wib wih costs of suit sec 15 and be it further enacted that he be assessors for each collection district shall by aliver alver isemena jn in some public news newspaper published ili in each county within ald said t fald district it any such there be and by or printed notifications to be posted up in at least four public places each rach assessment di district advertise ad vernee vernse all concerned of the time aid and place within said county when and where the lists valuations and enuine actions made land taken within w thin said county may be axa xa ini cerf nedd and arid said baid elsts lists shall hall remain open tor for examination for the space of u leeal day daj s after i notice shail shall have been given as aforesaid 1 ai at d said sald notification it 8 thrill also state when ail all and d where shere within said county after the cx api 1 ration of sai fifteen days appeals aill will be be received ahl ant determined leia lela tise tive to any erro leous or excessive valuations or enumerations by the assistant assess rs arid and it shall be the be duty of the he ai assessor sessor for each collect collector col coi lecton oIl district at fb time lime fi 11 ed for tor or hearing buch such appeal as aforesaid to submit the proceedings ot the assistant assessors arid and the lists taken and returned as aforesaid to be he inspection of any and all persons who may apply for that purpose and the said assessor fur each collection district ia is hereby authorized at any time within fifteen days from and after the expiration of the he time allowed for notified caton cat lon loh ton on as a ore oresa said Jd to he r and determine in a |
