Western Sun, Volume 6, Number 39, Vincennes, Knox County, 27 May 1815 — Page 1
itt-jr; wk : ? "i?cw 0 N
1
acs Century has its peculiar ?.1ode of doing Business,
Enquiry, the Manners which ark
EN GUIDED MORE BY CUSTOM THAN BY KliASON, Ff'LLOW WITHOUT
evai.ent in their own Time. Hum.
Vol. Vi.jf
SATURDAY, MAY 27, isi5.
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Ei AUTHORITY. LAWS of 1 he UNION. thirteen th congress, 3d session. AN ACT to provide Additional revenues for defraying the expenses nf govern-
by laying a dirett tc upon the United States, and to provide tor affeifmg and Collecting thr f-m-. C Continued from our last.) Sec. 13. And He it further enacted. That the lifts aforefaid fhali be taken wuh refer ence to the clay fixed for that purpofC' by this aft as aforefaid, and the afh t. nt afTeffors rrfprcV.v-lv, iftef Collecting the laid lifts, ftiill proceed to arrange the fame, and to mike two generai lifts, the fiift of irhich fhiM ex' libit, in alphabetical order, the names of ail perfbns liable to pay a tax utidef hfa afl, refidinr within the alTtiTment diftril, t.reth-r with the value & iffcffmtnt of the oHe6fes (!ble tci Ntaxatirn with Inch dirttiel fir Which esth fuch pet fon is liable j Ind hei ever lo rtquirtd by ti e princtpil iff .:r. the imdtint of direl ta:c payable by etch per fori dn foeh objects, under the tte laws, impofin difeel ttei ; and the (econd 110 ill all ettii lit in alphabetic c der, the namrs of al! prnons rtfiding OtJt cl the collrcion r!iftril, owoers of prorn :y Within th diftrift, togethet v i:fi the aine arul af zrti f, or thr iritiint of direct tax due thereon a if refold The ton of th.e faid enei il lifts fh ll he deviled ?nd prefcribed by the ptinciptl IT llnr, nnd lifts taen accordi-ifr to lot h t rm lb ll he made rw hv the iflifttnt utt flors, and delivered tQ the principal irTeffofj within fiXty vl 5 aitrr the diy tixd by this id I for eta id, requi ri, g lift from Individuals ; and if any affif. tint ae(Tor Rial! fill tl p rform any tuty aiTi ffted by this act With n the time ptefcri-b-d by his precept, wranr, Of tnef leg wnruM'tMns, not be relented therefrom l (1 k f . r 'ht-r unatoidabte accidf t. Wf furl :' r Ih ill be difc! red f office, and Ih 'l moreover forfeit and pa :ofrdollar, to be recovered for thl in l'
r t
the U. States, in any court having competent jurifili&ion, with colls of fuit. rv Soc 14. And be it further enacted, Pjiax immediately 'iter the valuations Mitt efih-
mirations llial! !iave been completed
fore f aid j the principal aflrflbr in each Co
!eif:ion dilricl, (hall, by advertifeihent in fome public newfpaper, if anv there be in
j rocf dt(trn5t and hy written notifications to
Ct puoiicly p.-?lteu up la at ie it lour ot ttie molt poblic places in fach iffefttnent diftricl, advertife a!i peri'orio concerned of the plitt where the faid lifts, Valuatinnl nd rotftue rations may be fern and rjlamini d, ana that
during 25 das after tfce publication ul the j notifications is jforefandl, j.-p-I s Will be
received and determined by him, reUtlv'c to any erroneous or exeTive valuationSoi enumerations by the .flrflor. And it fiiaU
ral meeting, at fnch time and place, as ftiall be appointed and dircded by the iecrftary of the treaiury. And the faid principal ai feiTors, or a majority of tlKtn, fa convci-ed, Jli-ill c oiifiitute, and thry are hrreby coniti tuted a board of principal alfeffora lor the purpofeS of tins act, i.u ftttll nu-ke nd e( tabhfli iuch rules and regulation! as to them ft ill npj)?ar neceifary f.r tarrying luch pur pofes into effect, not beit;g iftconfiltent With this all, or the laws of the U. States., v e . 17. And be it further enacted, That the faid boird of prim ip! fiVlTors, conve ned and organised as ifofcfaidj ftiall and may appoint a fuitable perfon or perfons to be their crik or clerks, who (hail hold his or their office, or offices, at the plcafure of the faid bo!rd of principal alienors, and whofe duty it ftiall be to receive, r. rord St
be the duty of the prin. ip 1 am Hor i.i acJaJ nreff rve. all t : hi!s returns and other (Jo
olIrdion dillrnfr, during 25da)s afrr t)u
date of publication to hr m-ds aforefaid, to fubmit the proceedings c f the aif (Tors, and t'u lifts1 by them received, or ukro as aforefaid to the in foe el ion of any and all perfons whO Ih.all apply for that purpofe ; and thf laid principal f7 flora are hereby authorized to receive, hear and determiheih a fumtniry w y, according to IfW 8t right) upon any and !1 appeals Which may be hihited agaii!l the proceedings of :be faid affefTors : Provided however. That it hall
the duty ,f faid principal afftffof to
rtiir and attend two fm
ad the
faid
4. 3
wi hiu
and det
ht t
a; rnr court noutc ot eacu coin is aflVffment d;!iric, there to rece
me norm the a do
it
and provtdt detei mined
appeal rei
ih ill be, whether the valuation complained
of, he, or be not. in a jull relation or pro portion to other valuations i: the fame ai
coments delivered St made to the laid bcaid
of principal aneflors, .-nd who (hall take an oath or affirmation if Confcientioofly fem pulottsof tdkm an oath) faithful!) to dif charge his or tlitir trnft ; and in default of taking iuch oath or affirmation, previous to entering on the duties of luch appointment, or on fid ure to perSorm any part of the duties enjoined on him or tl m fefpeittiveiy by this ac3, he or thr-y Oiall refpeCtiveiy for feit and p -v the fum of 900 dollils, fof the life of th U. States to be recovered in any court having competont jrrifdiCiion, and
(hall all
re mci re tron c
(Hi
f.
ec
rie niip.
0r fliA 11 iinH C , . a.
IS. And be it further enacted, 1 hat
it ftiall be the doty ct the faid clerks to re
!s aforefaid, cord the proceedings of the Laid bond of
principal aifeiiors, oc to enter on ti,erco:a the rmes of each of thr principil allVITors, as fiiii! attend any g neral meeting of the
n to or , on an
ioiTment c1
ra.
And
principal aff fi
in writiiigt ind Ihi
cftufe, mtt?r oi derifion is reou it ate tlT pro:,::;
ail pppeais to toe efaid, :hal! be made cifv thr p r :icular refpefling l ich a ud fhail moreover,
or principle o
litv
ind the principal
ie dwelling honfr
the
or error fcompl lined of.
Biieflor fliaji havCpoWer to reeitamihe and equalise thr valuations as fhali ap; r-r jufl and equitable ; but ro valuation (hail be increaieo, without a previous notice of at !ei(l five d vs to the party interell-d, to appear & obj. t to th.e fame, if he judge pro4
p-r ; Wtitth notice ftiall be g.ven by a not?
in writing, to he left at
of the barry by Rich fTe ff
rr rr .11111 . i- . .
an 'nor mmm oen:naif i-r pu p i.-. Sec. tSt And be it further enacted That whenever a c.ui'ty ot ft ate dtftridl, fliiil contain more than on" afTefTment di-H'iin, the principal atb ffbri In all iave power, mi examination of the liifs tendered i y the iluftant afleffors, dccordir- to the ptovifiohs of this ai, to rCviae, adjuil, and rnuahsr, the Valuation ol lahda ind tots of groin d, with their Improvements, dwelling honfet, and flaves between fath ihTrHment diftriels, I y deducting from, or adding tb,eithei fueh a ratr oer centum, as fliali tppeif jul and equitable
botrd ol orinci ! aneiibrs ior the uu'p IV s
4 II
i i r i r-f rr
ot this act. And n any principal sue nor (hall fail :o attend fuch general m.-eting, his a I) fence ftiall be notrd on the it id recoid, and he (hall for everyday fie may be abfrnt therefrom, forfeit and pay the fum of ten dollars, for the ufe of the U. St ttes. And if any principal affeflof ftiall fil or negitcfl to furnifti the faid board of principal adeffors
With the lifts i t valu tion and enumerator of eai h ifieffment diftrtCl within his relief
n
and ftate diflricls hy the bnrd of prmcipal ..ift (Tors ftil! 0e final, and the prop ov of dtred tax ftiall be, and is heir x lted to be, impolcd therton accordit gly. Sec 20. And be it further en, icted . i hat it (hall tie the duty of the fud boai ct' principal ffriTors, diligently and raftftrlfy to confider and examine th? faid lids of va luations as well in relation to the fmcj which have been heretofore ffefled, as i:i rcl.ition to tbe Dates which have not been hcretofoie adeiTed, for the direct tax for the year 1814. and they (hall have power to revife, adjult and eqti .hze the valuation of property in any county or ftate diUricl, by adding thereto or deducting therefrom, fncii a rate prr rrntum, as ftiall render the valnn tion ol the feverai counties and Hate diflriffts juft and equitable : Provided, '1 ne relative valuation of property in the fame county (hall not he changed, unlefs manifeft error or imperfection fhall appear in any ol the lifts of valu 'tion in which cafe the faid board of principal afTefiors ftiall have powrr to correct the fame as to them Hi ill appear jutt aiid right. And if, in Confrquente of any
revifal, charge, and alferati)n of the faid Valuation, any inequality ffivll he produced in thr apportionment of thr f id direct tax to thr ! vera! h-trs SS afnrrfid, if O-all be the duty of the fecretaryof the treafury to rrport the 1 one to COIigrefs, to the intent that provifim m.'y be made by law for rectifying fu-h inequality. Si ( .21. And be it further enact That as loon as the faid board of pinctp i-iftfforsj (hall h..v Completed the adjultmen and equalisation of the valuation aforefaid they ftl II procetd to apportion ti ecli toaWfW ard fite d : ft r i 6 . its pioprr nota t f di;tft t x, and they (hull lay thr faun- tfpoi all ihe fuMecta oi dirrtfl taxitinn herein prefer ihvd within the refprctive ccunt'n S n-l liatf diftricts, according to the provifiona of this act, fo as to faite tipon ech county or (lite diftrict, a quota of taxes beariog the lame proportion to the whole direct t x 'mpoftd on the Hate, as the valuation ol u h OtintW or (tate diftrict bears 10 the Valuation ol the flate. And the faid bnard oi principal al
frffors (hall, within 20 dys after the time
tion diftrict, Within three days after the timeWappointed by the fcretary of the treaiury
appointeu ca aiorrirtu ior incri generii vyof their tilt merting, complete the I od
irimin I i ot th
4
Sec. I6i And Keit the principal nlTr'Tors 'rr th- r xon atiosi 01 :n:! rlecidinp o?',?h.
furtner enact edi 1 Mi dl, imn tdiatef) the time lor 'ieri make out corn 1 enumeration in ci J deiivi r the fame
nieting of the fid hoard of principal rf liT-irs, he (Ik.II forfeit and py th fum of 500 a)oUari foftht ufe of the U. State;, and moreover Hi ill forfeit his compenfation as principal aiT'fT r. And it fhali be thr duty
clrrks ol the iiiu hoard of principal
i ft-(for a, to tert tff to the fecretaryof the tre fti y, an extract of. the mintltea c-f the b.r(i. fhovring lurli foiures or neplrcl, which (h'll be fufhcieni evidence of the forfu iturr of h Compehfatioii to all intents . . 1 purpof.il Provided alwajfit That it ftl 11 br in the nower of thr fecr- tarr of the
apportionment and (hall record the fame; they fti dl th-ypTn farther deliver tW each principd lT (Tor a certificate ol fuch apportionment, togethrr with the genera! lifts by the print ipal aiT (f'rs refpcclivrty prrfented to the board as aforr faid, and tranfmit to thl frcrrtary ot th" treniury a Cf rtifiiate of the apportionment by them madr as afore fid ; and the princ ipal a(Tr IT rs rt fpeCt i vi ly fi, .11 thereupon proceed to revife their ret pective lifts, aftd altrr ard m.ikr the famo in all re fpt ets conformable to th ippoiti onmehf -( ifa;d by the f: id t)oard of prin
treafury to exonerate fuch principal mlTor j cipal iff (ToM ; Ifld the f..id princip-l affefor iff ffors from th forfeitftri bl IN iY-d fmi fefpecttvely fhali m. ke out Kill conrompertfition4 m Whl or in p-,rt, as to him I tainirg the fums un able according to the
provihona of this acTt. upon eveiy ol i ct i
me ti men t uinricr,no oeiii r in rhr board of prlheipal ineffora I l ftituted, in c f if the !t itrs r-f A - d it n ill be rhr duty of tl e iffefforsj in each fUte, to convene
rr in
f
1 1
(hill appeif Juft nd rquitable
't..-. And be it further enacted. That ,f the 1 lid board Of pro rij I ,r fT, r s ftiall hot Within three days aiter the fi'lt meetirp rhrrfc i a aforef-id. hr ffjftlifhed with all the lid a ol valnaiions of the feveralre-nntiea ind ftte diflrictaof anv ftate r (fates, thev
j (hill, revrrtheh procet d to nuk' out thr I equalisation and apportintfliefli hy this al
iircev: ind they fhali allien tn fuch Coufl flea Ind ftate oirtricls, the valuation lif of ft lhall not have been furnithrd. fin h valuation is they (hall de? m juft and right.
f S thtf ValuatMil) tl nailr to fnrh eniinttes
taxation in ard for each lolhetion f?ifliit j which 1 i 0 ftnil contain the H Mi of euii prrfon eroding within the iaid rhfl lcr. own. ins or having the rare or fuperintefidafie of proper ff lymcr WHhii thr faid diltricl u I n N u i M to the f id tax, p n ftU jj perfofl or p rf, ns are kflnwn, f 0tetti with the fum- p y iehyeaehi avdwheri tl rfl is am property wtt hifi any roll ctiodift H liahfl to the p Vftirfll r f thr faid t x, not owned or ocrupfed hy or ni Irr th fop-rip. ' ndanee of any peif r re fide ot therein there (lull be a fcpafttl hi ol luth property
v
