the redemption thereof shall have expired, after which, unless redeemed, it shall be stricken therefrom; but after being so purchased it shall not, while it remains unredeemed, be again sold for any other direct tax; and, during such period, the redemption thereof shall only be effected on the payment of all the taxes, additions, and charges due thereon, the same as if it still continued the property of the original owner, and as if it had been sold for each accruing tax;Act of May 11, 1820, ch. 88. and the collectors shall, on rendering the proper accounts, be credited for the amount of taxes on property thus continuing unredeemed.
Any person becoming the owner of a slave by transfer to him from a district other than that in which he resides, shall at the time and place prescribed by the third section of this act, furnish the principal assessor with a statement, specifying the sex and age of such slave, who shall be valued according to his or her existing value; and any such person who shall neglect so to furnish a statement shall forfeit and pay a sum not exceeding ten dollars: one half thereof for the use of the United States and the other half for the use of the informer. And where a transfer of a slave shall be made by a person residing within one district to a person residing in another, which shall become known to the principal assessor of the former district, he shall forthwith advice, through the mail, the principal assessor of the latter district thereof, who shall, in case the statement aforesaid shall not have been rendered as aforesaid, institute a prosecution against the person to whom the transfer has been made for the said penalty.
In all cases the individual statements of changes shall be made out in such a manner as may be directed by the principal assessor, and shall, in their form, be as similar as practicable to the lists taken at the preceding assessment.
Principal assessors may examine records, for the correct execuction of their duties.Sec. 7. And be it further enacted, That for the purpose of insuring a correct execution of the objects aforesaid, the principal assessors shall taken and pursue all other lawful measures, by the examination of records, the entry on the premises, or by any other satisfactory proof, which they shall consider necessary.
Enumerations and valuations subject to revisions and alterations by principal assessors.
1815, ch. 21.Sec. 8. And be it further enacted, That within thirty days after the expiration of the time allotted as aforesaid to the hearing of appeals, it shall be the duty of the principal assessor in each district to revise, agreeably to his decision and the information he may possess, the enumerations and valuations aforesaid, correcting the same agreeably to the changes aforesaid, and to make out a complete corrected list of all the enumerations and valuations in his district, agreeable to the form prescribed by the act aforesaid, passed the ninth of January, one thousand eight hundred and fifteen, which the said principal assessor shall sign and preserve among his official papers, and further to make out and deliver to the collector, within the same time agreeably to the twenty-first section of the said act, the tax lists therein designated, made to conform to such changes: whereupon the respective steps required by the provisions of the said act, not incompatible with those prescribed by this act, shall be pursued.
Part of former act repealed.
1815, ch. 21, sec. 32.Sec. 9. And be it further enacted, That so much of the thirty-ninth section of the act aforesaid, passed the ninth of January, one thousand eight hundred and fifteen, as respects the time within which transfers and changes of property shall be ascertained, and the making out and delivery of the lists thereof, be, and the same is hereby repealed.
Certain measures prescribed by this act may be executed after the time particularly limited for their execution.Sec. 10. And be it further enacted, That in case any circumstance shall prevent a compliance, in point of time, with the foregoing provisions, the steps required shall nevertheless be taken thereafter, in which event the same notices shall be given and the same terms of time be allotted to the performance of the several duties that would have been requisite had no such failure existed.
