INDEX.

1841

Chap.

Sec.

V.

VALUATION AND ASSESSMENT OF PROPER-

TY IN THIS STATE— What description of proper-

ty shall be assessed, and what excepted,

23

1

Assessment districts designated, &c.

"

2

Persons appointed as assessors,

"

3

Oath to be taken by assessors appoin-

ted,

"

4

The assessors to assemble at the places

of holding the county courts, &c. on the

last Tuesday of April, 1841, &c.

"

5

To be present at the valuation and as-

sessment of every variety of property to be

assessed, &c. and in case of disagreement,

the assessment to be fixed by a majority of

.

said assessors; and if a majority do not

concur, said assessors to report severally to

the appeal tax court, &c. or to levy court or

commissioners of the tax of the county, &c.

the assessment made by such assessor, with

his reasons for the same; and the said ap-

peal tax court or levy court or commission-

ers shall proceed to assess and value the

said property; said valuation to have the

same effect as if made by the assessors,

"

6

Vacancies occurring by death, etc. how

to be filled, etc.

Any assessor accepting the appointment,
and shall neglect to make the required re-

turns, etc. shall for every neglect, forfeit a

sum not exceeding $500,

"

8

The assessors to make diligent enquiry,

and inform themselves by all lawful means

of all property of every description within

their districts, liable to assessment, etc.

and to value the same in the names of the

owners, at the full cash value; all property

owned by residents and not permanently

located elsewhere, to be valued to the owner

in the county, wherein he shall reside; and

to specify in their returns, the different des-

criptions of property, etc.

"

9