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Under the act as it stood, the authority given by section 11 could be exercised by the assessor only. Under the amendment passed March 3, the assistant assessor is authorized to exercise the same authority as the assessor.
Failure to receive the notice, however, is a defence only to the penalty of $100, and not to the fifty per cent addition. (S 11.) See Appendix, page 301.
For making a false statement to the assessor on his requiring the list of property, &c., with the intention of defeating the valuation or enumeration intended to be made, the person offending is liable to an indictment therefor; and, on conviction in any United States circuit or district court of the district where the offence is committed, may be fined in a sum not exceeding $500, in the discretion of the court, together with costs. (8 9.)
ARTICLE 3.—WHERE PROPERTY IS ASSESSED. In general, each subject of taxation is assessed in the district where located; and the annual lists must be returned to the assistant assessor of the district where the particular business or property taxed is located.
Property in another district.-Where a person, however, bas taxable property in another district than that in which he resides, he may make and deliver lists thereof to the assistant assessor of the district where his residence is. The district where such property is situated must be stated in the list. Thereupon the assistant assessor who receives the list transmits it to the assistant assessor where the property is situated, for his examination and approval.
It is then returned to the assistant assessor from whom he received it, with his approval, or, failing to approve, his alterations or additions thereto. The assistant assessor of the district where the owner resides then proceeds to make the assessment of the tax upon such lists as if they had been made out by himself. (8 13.)
The assistant assessors are instructed by the commissioner to keep, in their assessment book, a separate record of the lists for transmission to other districts; and any assistant assessor receiving such list or lists from a collection district other than his own, must enter the same upon his assessment books, to the end that it may be returned to the assessor and charged against the collector of the district wherein the tax is to be collected.
It will frequently become important to determine in what district one may be considered to “reside.” In general, a man's residence is the place of his fixed habitation, where his home is, and where his political rights are to be exercised. (Houghton v. Ault, 16 How. Pr. 77; Bartlett v. City of N. Y., 5 Sandf. 44; Douglass v. Mayor, &c., of N. Y., 2 Duer, 110.)
Property of non-residents.- Where no lists are returned of the taxable property of persons not residents of the district where the property is situated, the assistant assessor of the district must enter into the premises and make the lists required, which, being subscribed by the assessor, will be considered sufficient lists of the property. (8 12.)
ARTICLE 4.-GENERAL LISTS FOR Public INSPECTION.
Two general lists are arranged by each assistant assessor, and by them delivered to the assessor, for public inspection.
The first list exbibits, in alphabetical order, the names of all persons residing in the assessment district liable to taxation, with the value, and assessment or enumeration, as the case may be, of the property on which taxes are payable by each of such persons, together with the amount of the tax so pay
The second list exhibits, in alphabetical order, the names of all persons residing out of the collection district, who have taxable property within the district, with the value, and assessment or enumeration thereof, as the case may be, with the amount of the tax payable thereon. (14.)
The assistant assessor making out such separate list of property in his district belonging to non-residents, must also transmit certified copies of it to the assistant assessor where the owner resides or bas bis principal place of business, so that the assessed taxes may be paid within the district where the persons liable to pay the same reside, or have their principal place of business. ($ 16.)
These lists, prepared by the assistant assessors, are to be delivered to the assessor within thirty days after the first Monday of May in each year, except that where duties, taxes, or licenses accrue oftener than once a year-e.g., the duty on auction sales, distilled spirits, &c.— lists thereof must be delivered, from time to time, as provided for in such cases. (8 14.)
The assessor must advertise in a paper in each county within the district, and by written or printed notifications posted in at least four public places within each assessment district, the time and place within said county when and where the lists may be examined. The advertisement and notifications must also state when and where appeals will be heard relative to erroneous or excessive valuations or enumerations of the assistant assessors. (8 15.)
The lists remain open for public examination for fifteen days after the date of the published notice. (8 15.)
ARTICLE 5.--APPEALS FROM ASSISTANT ASSESSORS' VALUA
After the expiration of the fifteen days allowed for a public examination of the general lists, fifteen days are further allowed for hearing appeals, by the assessor, from erroneous or excessive valuations or enumerations by the assistant assessor's, at the time and place mentioned in the advertised notice.
The assessor is to hear and determine, in a summary way, according to law and right, upon all appeals exhibited against the proceedings of the assistant assessors. (8 15, p. 220.)
Assessors are not to give fifteen days to each county, but only so much time after the expiration of the notice as may be necessary. Very likely a day or two may suffice, as in some counties there may be no appeal. The hearing will be summary and brief. Counsel should not be allowed, in ordinary cases, to argue matters at length. (Com'r Boutw., Decis. No. 32.)
The appeal must be in writing, and must specify, 1st, the particular cause, matter, or thing respecting which a decision is requested; and, 2d, the ground or principle of inequality or error complained of.
The sole questions to be determined by the assessor, on an appeal respecting the valuation or enumeration of property, are
1. Whether the valuation complained of is, or is not, in a just relation or proportion to other valuations in the same assessment district; and,
2. Whether the enumeration is, or is not, correct.
The assessor may re-examine and equalize the valuations complained of, as shall appear just and equitable; but no valuation or enumeration can be increased without a previous notice, of at least five days, to the party interested. Such notice must be in writing, to be left at the party's dwellinghouse or place of business. (8 15.)
The notice may be partly written and printed. (Act of March 3, 1863, § i, p. 218.)
Whenever any person makes a communication to the office of internal revenue, in the nature of an appeal from the action of an assessor, or an assistant assessor, in the discharge of his official duties, or for the purpose of obtaining an opinion as to the liability of the writer to taxation, such communication must first be submitted to the assessor of the district, and his written assent obtained to the truth of the statements made in said communication; or the writer must certify that he has transmitted a copy thereof to the assessor of the district, either by mail or otherwise. The appeal will be considered, and the answer forwarded to the writer through the assessor from whom the appeal is taken. (Com'r Boutw., N. Y. Trib., Dec. 18, '62.) For further decisions, see page 305.
ARTICLE 6.—CORRECTED GENERAL Lists. Immediately after the expiration of the time for hearing appeals, the assessor makes out new and corrected lists (and from time to time thereafter, as required), containing the amount of tax upon every object of taxation in the collection district; also, the names of every resident tax payer in the district, with the sums payable by each; and, within ten days after the expiration of the time for hearing appeals, furnishes certified copies to the collectors of the several collection districts respectively. ($ 16.)
This is, by order of the commissioner, a copy in detail of the assessment books in Form No. 23. Three of these lists are to be made,-one to remain with the assessor, and to be open to the inspection of any person who may apply to inspect the same; one to be delivered to the collector of the district: and one to be forwarded to the commissioner of internal revenue.
If the returns for any month are defective, the deficiency should be supplied when the returns for the next month are made.
That is, if no returns from a manufacturer can be obtained until the monthly list is complete and returns made, his returns must be included in the next return to the collector and to the commissioner. (Com'r Boutw., N. Y. Trans., Nov. 8, '62.)
. CHAPTER III.
THE COLLECTION OF THE TAX.
ARTICLE 1. Duty of collector.
2. Penalties for neglect to pay taxes,
Accounts in treasury department.
ARTICLE 1.-DUTY OF COLLECTOR. The collector of the district, on receiving the corrected list of the assessed taxes from the assessor, writes a receipt therefor upon a copy of the list, and delivers it to the assessor, who keeps it open for the inspection of any person applying.
He gives two other receipts, exhibiting the aggregate amounts of such list merely, and showing the amount of taxes to be collected in his district. One of these aggregate statements or receipts he transmits to the commissioner of internal revenue and the other to the first controller of the treasury. ($ 18.)
Públic notice. Within ten days after receiving his annual collection list from the assessor, the collector must give notice, by advertisement in one newspaper printed in each county of his district, and by notifications posted in at least four public places in each county, that the duties, as assessed, have become due and payable; stating also the time and place within said county at which he will attend to receive the same; which time must not be less than ten days after such notification (8 19). The penalty for neglect to pay the taxes within the time specified, must be stated in the advertisements and notifications.
Personal demand.—But with respect to all such duties as are not included in the annual lists-e.g., the duty on auction sales, distilled spirits, dividends, advertisements, manufactures,