chargeable to any person for slaves would be diminished by the valuation on the said first day of June of all those then owned by such person, excepting those obtained by transfer, in which case the reduction in the valuation shall be equal to the difference between the amount of the original and existing valuation.
Duty of the principal assessors to attend at certain places in person or by deputy, to perform certain duties, &c.Sec. 3. And be it further enacted, That it shall be the duty of each of the principal assessors, within fifteen days from the first of June, to attend in person, or in case of his sickness, by a deputy to be appointed by him, at six several places within his district most convenient to the inhabitants, the courthouses being of the number, except where they exceed six, and then at each courthouse within the district, for one full day at each place, for the purpose of receiving any information as to the changes as aforesaid, which may have taken place since the preceding assessment or revision, which information shall be given in writing under the signature of the person, whose tax may be affected thereby, of which attendance, and the object thereof the said principal assessor shall, on or before the fifteenth day of May preceding, cause notice to be given, which notice shall be inserted three times weekly in all the newspapers published within his district, and in handbills, to be posted up at the courthouses therein; causing at the same time and in the same mode, notice to be given that he will attend to hear appeals relative to any such changes at the times and places hereinafter specified therefor.
General lists of taxable property, with a view to their noting changes and transfers, to be revised by principal assessors.Sec. 4. And be it further enacted, That each of the said principal assessors shall, within ten days after the said fifteen days, according to the information so received, or to any other information satisfactory to him, revise the general lists for his district, and note in a supplementary form such changes as shall appear to him to have occurred, and shall within the said term of ten days, make out a distinct statement of each change, which shall include the name of the person so liable to tax, and the valuation of the property, and shall either cause the same to be delivered to such person, or to be put in the mail addressed to him or her, and directed to the post-office nearest to his or her abode, agreeably to the best information to the said principal assessor, with a notification of the times and places of hearing any appeals that may be made, as hereinafter provided for: Provided,Proviso. That no such notice need be given to persons not residing within the district.
Principal assessors to attend at certain places in their district to receive appeals, &c.Sec. 5. And be it further enacted, That it shall be the duty of the said principal assessor to attend at the several places aforesaid within his district, within fifteen days from the expiration of the ten days aforesaid, for at least one day at each courthouse, for the purpose of receiving any appeals that may be made in writing as to the changed aforesaid, which changes shall be open to the inspection of any person who may apply to inspect the same.
Sec. 6. And be it further enacted, That the changes aforesaid shall be made in the following manner, and according to the following principles, in addition to those hereinbefore states, that is to say:
Principles in regard to changes in the property of real estate and slaves.
1815, ch. 21.In all cases that relate to real estate, and to the transfer of slaves, other than is herein specially provided for, the rate at which the same were or would have been valued under the act aforesaid, passed the ninth of January, one thousand eight hundred and fifteen, shall, as near as may be, be maintained; excepting where a partial alienation of real estate shall occur, in which case the original tax shall be apportioned among the several parts according to their existing value.
In all other cases relative to slaves the valuation shall be made according to their existing value.
In cases in which real property shall have been once sold for taxes, and purchased on behalf of the United States, such property shall, notwithstanding, continue to be entered on the general lists, and the tax lists, in the name of the original proprietor, until the period allowed for
