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Publication of assessment.

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of population and such other accessible statistical information as may be in his possession. The board of supervisor's of each county shall meet annually on the fourth Monday in May. They shall carefully examine the statement made by the clerk as aforesaid, and therefrom, and from all available sources of information, they shall determine and assess the relative value of all

the property subject to taxation in each town and city Apportion valu- in their county. They shall set down in a list of the

towns and cities aforesaid, opposite to the name of each, the valuation thereof so determined by them, which shall be the full value according to their best judgment. The list so prepared shall be certified to by the chairman and clerk of said board as the county assessment made by said board, and filed in the office of said clerk. The clerk shall also keep a full record of the proceedings of said meeting.

SECTION 8. Immediately after the said session the clerk of the board of supervisors shall cause the county assessment list made as aforesaid, to be published at least two weeks, in some newspaper published in his county, if there be any published therein, and be shall deliver or mail a written or printed copy of said list to the clerk of each town and city in said county, within ten days after said session.

SECTION 9. The county board of supervisors shall meet again on the third Monday in June in each year. At such meeting they shall hear and determine upon any complaint presented by or for the authorities of any town or city in their county, who shall consider their town or city unjustly assessed in said list, and correct the same as justice may require. The clerk of said board shall keep a record of all their proceedings at such meeting, and if any corrections are made in said list, he shall

prepare a corrected county assessment list accordingly, which shall be certified to by the chairman and said clerk, and filed and recorded in a book kept for that purpose in his office.

SECTION 10. The board of suporvisors sball also at said meeting determine by resolution, the amount of tax to be levied in their county for county purposes for the year, and also the amount to be raised by tax in each town for the support of common schools therein for the ensuing year, which shall not in any town be less than

Meeting for review.

Clerk to keep record.

County and school tax.

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the amount apportioned to such town in the last

apportionment of the income of the school fund.

SECTION 11. The clerk of said board shall appor- Clerk of board tion the county tax and the amount of state tax levied to apportion upon his county as aforesaid, among the several towns and cities therein, and shall carry out opposite to the name of each, in the book aforesaid, in columns prepared for that purpose, the amount of state tax and the amount of county tax apportioned thereto, according and in proportion to the relative valuation thereof to the aggregate valuation of the whole county, and also the amount to be raised as aforesaid for the support of common schools therein, and within ten days after the meeting of the board, last aforesaid, he shall certify to the clerk of each town and city in his county, the amount of state tax and county tax and school tax so apportioned to and levied upon said town or city.


ment rolls.



SECTION 12. Each clerk of the board of supervisors Clerk of board shall annually procure at the expense of the county, to furnish

of supervisors and furnish to each assessor in his county, in due sea

blank assessson for use, a blank book, which shall be denominated an assessment roll,” printed and ruled in convenient form for assessing, valuing and equalizing all property required to be entered on said roll by such assessors for that year. The clerk shall also procure and furnish as

. aforesaid, all other books, blanks and documents necessary to be used by assessors in the discharge of their duties.

SECTION 13. There shall be elected for the year Electi n of as1868, in each town and in each ward of any city or incorporated village, where such ward constitutes an assessment district, at the annual town or city election, three assessors, one of whom shall serve as assessor for one year, one for two years, and one for three


and the term for which each shall serve shall be designated on the ballots to be used at such election; and annually thereafter there shall be elected one assessor to serve for the Number of as

sessors providterm of three years, except in cities where a different ed for. number of assessors and a different manner of electing or appointing the same is or may be provided by the charter of such city or the laws amendatory thereof: provided, however, that any town desiring a less number


of assessors may so determine the number they desire on the morning of the day of election at the time of opening the polls, by submitting the question to the qualified electors then present. Where there is more than one assessor in any town, incorporated village or city, they shall, in the discharge of their official duties, act together as an assessment board ; and when there is more than one assessor, the concurrence of at least two members of such board shall be necessary to determine any matter upon which such board is required to act.

SECTION 14. The board of assessors for each town and city shall on the first day of May of each year, or as soon thereafter as practicable, proceed to make an assessment of all the real and personal property liable to taxation in their town or ward.

Time of commencing askessment.


numto lots


Real property.

SECTION 15. All real property not expressly exempt from taxation, shall be entered in the name of the owner, if known, upon the assessment roll of the town or ward where it lies, and the board of assessors shall enter upon the assessment roll, to be provided, opposite to the name of the owner or occupant, if they can as

certain the same, in regular order as to lots and blocks, Order of hours sections and parts of sections, from the best informablocks and tion they can obtain, a correct and pertinent description

of each parcel of real property in their town not exempt from taxation, and the number of acres in each tract containing more than one acre. When two or more lots or tracts owned by the same person are so improved or occupied with buildings as to be practically incapable of separate valuation, they may be entered as one parcel.

SECTION 16. Real property shall be valued by the assessor from actual view at the full value which could ordinarily be obtained therefor at private sale, and which the assessor shall believe the owner, if he desires

to sell, would accept in full payment. In determining Basis of valua- the value the assessors shall consider as to each piece,

its advantage or disadvantage of location, quality of soil, quantity and quality of standing timber, water privileges, mines, minerals, quarries, or other valuable deposits known to be available therein, and all buildings, fixed machinery and improvements of every description thereon, and their value. Real property held

Valuation from actual view.


under lease from any religious, scientific, literary or Exempted

benevolent association, but otherwise exempt, shall be peale assessed E assessed to the lessee. The assessor having fixed the to lessee.

value shall enter the same opposite the proper tract in the assessment roll. Property omitted from assessment the previous year by mistake, shall be entered Omitted for

twice, designating one entry as omitted for the year , 183

previous year.


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fixed by assess

under oath,

SECTION 17. The board of assessors shall place Personal propi upon the assessment roll, opposite the name of each erty.

person liable to assessment on personal property, the aggregate valuation of all personal property owned by himself or his wife, or which he has in charge or possession as lessee, occupant, agent, parent, guardian, execu- Valge to be tor, administrator, trustee, assignee or receiver, which orsis liable to taxation ; such aggregate valuation to be fixed according to the best judgment and belief of said board. To determine the amount of personal property owned by any person liable to taxation, said board of May examine assessors, or any one of them, may examine such person under oath as to all items of personal property owned or possessed by him or her, and the true value thereof. And should any person refuse to testify under oath before said board of assessors as to the items and value of his or her property, or should the assessors

May call wit. desire further evidence, they may call upon other persons as witnesses to give evidence under oath as to the items and value of the personal property of such person. Any person making a false statement under oath

Penalty for before suid assessors shall be deemed guilty of per- false statement. jury.

SECTION 18. All articles of personal property shall, Valuation from as far as practicable, be valued by the assessors upon actual view, and after arriving at the total valuation of all articles of personal property which they shall be able to discover as belonging to any person, if they have

reason to believe that such person has other personal i property consisting of money, credits, debts due or to

become due, or any other thing of value liable to taxation, they shall add to such aggregate valuation of per- Additional valsonal property an amount which in their judgment will render such aggregate valuation a just and equitable


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actual view.

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" Personal

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valuation of all the personal property liable to taxa. tion belonging to such person.

SECTION 19. The term “personal property,” as used property" de- in this act shall be construed to mean, and include toll

bridges, saw-logs, timber and lumber, either upon land or afloat, steamboats, ships and other vessels, whether at home or abroad; buildings upon leased lands, if such buildings have not been included in the assessment of the land on which they are erected; ferry. boats, including the franchise for running the same; all debts due from solvent debtors, whether on account, note or contract, bond, mortgage, or other security, or whether such debts are due or to become due, over and above the amount exempted by this act from taxation; and all goods, wares, merchandise, chattels, moneys and effects of any nature or description, having any real or marketable value, not expressly exempted from taxation by the provisions of this act, and not included in the assessment of any real property as a part thereof.

SECTION 20. Merchants' goods, wares, commodities kept for sale, manufacturers' stock, tools and machinery, live stock, farm implements, tools and machinery and farm products shall be assessed in the town or ward where the same may be located, and all other articles of personal property shall be assessed in the town

or ward where the owner resides, excepting that sawlogs, lumber, etc., where logs, timber and lumber and any article of personal

property in transit, shall be assessed in the town or ward where the owner resides; but if such owner be a non-resident of this state then such property may be

assessed wherever such owner's agent or place of busiTime of assess- ness may be located. And all personal property shall

be assessed as of the first day of May in each year the assessment is made, and no sale or change of location of such property after that date shall affect such assessment.

Place of assessment.




Bank stock, statement to be made.

SECTION 21. Upon the demand of the assessors, the president, cashier or other officer in charge of any in. corporated bank shall make out and deliver to such assessors annually before the first day of June, a statement showing the name and residence of each stock. holder therein on the 1st day of May preceding, and

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