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Gloucester, York, Warwick, Elizabeth city, Accomack and North Hampton; the ninth division to consist of the counties of Caroline, King and Queen, Essex, King William, Middlesex, Lancaster, Northampton, Richmond, Westmoreland and King George; the tenth division to consist of the counties of Stafford, Culpepper, Fairfax, Fauquier, Loudoun and Prince William; and the eleventh division to consist of the counties of Spottsylvania, Orange, Madison, Louisa, Fluvanna, Goochland, Albemarle and Amherst.

The state of Kentucky shall contain five divisions, as follow: The Kentucky, first division to consist of the counties of Madison, Lincoln, Garrard, Mercer, Washington, and that part of the county of Franklin which lies on the south side of the Kentucky river; the second division to consist of the counties of Nelson, Shelby, Jefferson, Bullitt and Hardin; the third division to consist of the counties of Green, Logan, Christian and Warren; the fourth division to consist of the counties of Mason, Fleming, Bracken, Campbell, Harrison and Bourbon; and the fifth division to consist of the counties of Fayette, Woodford, Scott, Clark, Montgomery, and that part of Franklin county which lies on the north side of the Kentucky river.

The state of North Carolina shall contain seven divisions, as follow: North Carolina, The first division to consist of Edenton district; the second division to consist of Newbern district; the third division to consist of Halifax district; the fourth division to consist of Hillsborough district; the fifth division to consist of Salisbury district; the sixth division to consist of Morgan district; and the seventh division to consist of Wilmington and Fayette districts.

The state of Tennessee shall contain three divisions, as follow: The Tennessee, first division to consist of the district of Washington ; the second division to consist of the district of Hamilton; and the third division to consist of the district of Mero.

The state of South Carolina shall contain five divisions, as follow: South Carolina, The first division to consist of the districts of Charleston and Georgetown; the second division to consist of the districts of Cambden and Cheraw; the third division to consist of the districts of Pinckney and Washington; the fourth division to consist of the district of Ninety-six; and the fifth division to consist of the districts of Orangeburg and Beaufort.

The state of Georgia shall contain three divisions, as follow: The Georgia. first division to consist of the counties of Chatham, Bryan, Liberty, M'Intosh, Glynn, Cambden and Effingham; the second division to consist of the counties of Washington, Montgomery, Scriven, Burke, Richmond, Jefferson, Warren and Columbia; and the third division to consist of the counties of Hancock, Wilkes, Green, Elbert, Oglethorpe, Jackson, and Franklin.

And where any new county shall have been, or hereafter may be To what di. formed, within any state, out of any one or more of the counties com

vision new posing any one of the aforesaid divisions, such new county shall be con- belong. sidered as part of such division; and if such new county shall ave been, or hereafter shall be formed out of counties lying in different divisions, then the commissioners to be appointed in pursuance of this act, shall determine to which of such divisions it shall belong.

Sec. 2. And be it further enacted, That the said commissioners shall, Commissioners before they enter on the discharge of the duties enjoined by this act,

to take an oath

or affirmation. take and subscribe, before some competent magistrate, an oath or affirmation, truly, faithfully and impartially to discharge their trust; in default of taking which oath or affirmation, before entering on the discharge of the duties aforesaid, the party failing shall forfeit and pay two hundred dollars for the use of the United States, to be recovered in any court having competent jurisdiction, with costs of suit.

counties shall

ing.

One commis. Sec. 3. And be it further enacted, That there shall be one commis sioner to be ap: sioner appointed for each of said divisions, who shall reside within the pointed for each division-they

same; and if the appointment of said commissioners, or any number may be appoint of them, shall not be made during the present session of Congress, the ed in the recess. President of the United States shall be, and he is hereby empowered to

make such appointment during the recess of the Senate, by granting

commissions which shall expire at the end of their next session. Commissioners

Sec. 4. And be it further enacted, That the commissioners for each for each state to convene in a

state shall

, immediately, or as soon as may be, after their appointment, general meet. convene in a general meeting, at such time and place as shall be ap

pointed and directed by the commissioner for each state, first named and qualified, according to this act; and a majority of the commissioners so convened, shall have power to adjourn to such time and place as they shall judge proper : and a majority of the commissioners to be appointed in each state according to this act, when convened according to rules to be adopted at their first meeting, shall, and are hereby declared to be a board competent to transact and discharge any business or duties

enjoined by this act. They may ap- Sec. 5. And be it further enacted, That the said commissioners, when point à clerk- convened as aforesaid, shall and may appoint a suitable person to be their

clerk, who shall hold his office at the pleasure of the said commissioners; his duty:

whose duty it shall be to record and preserve all rules, proceedings and

documents of the said commissioners, and who shall take an oath or he shall take an affirmation, diligently and faithfully to discharge his trust; which oath oath, &c.

or affirmation, either of the said commissioners is hereby authorized to administer; and in default of taking such oath or affirmation, previous to entering on the duties of the said appointment, or on failure to record diligently and truly, all or any rules or proceedings of the said commissioners, or to furnish transcripts or copies thereof, when directed by the said commissioners, or required by the Secretary of the Treasury, in writing, such clerk shall be discharged from office, and shall forfeit and pay one hundred dollars, to be recovered for the use of the United States,

with costs of suit, in any court having competent jurisdiction. Penalty on the Sec. 6. And be it further enacted, That it shall be the duty of the non aitendance said commissioners, to cause to be recorded and noted, the names of ers at a general such of the said commissioners as shall attend any general meeting, as meeting, if not also the periods of their attendance, respectively; and if any commisexcused.

sioner shall fail to attend such general meeting, and shall not transmit or cause to be transmitted to the said commissioners, at their said meeting, or that next subsequently holden, an excuse for such absence, which shall, by a majority of the commissioners then present, be accepted as satisfactory and reasonable, such commissioner so failing, as aforesaid, shall, for every day which he may be absent, during such meeting, forfeit and pay ten dollars, to be recovered for the use of the United States, with costs of suit, in any court having competent jurisdiction; or to be deducted from the compensation as hereafter established for the said commissioner : and a transcript from the records of the said commissioners, certified by their clerk, by which it shall appear that any commissioner has failed to attend a general meeting, and to transmit, or cause to be transmitted, an excuse, which shall have been accepted as satisfactory and reasonable, as aforesaid, shall and the same is hereby declared to be conclusive and legal evidence that the penalty aforesaid

has been incurred. They may di- Sec. 7. And be it further enacted, That the commissioners for each vide their states state, convened as aforesaid, shall be, and hereby are authorized and into assessment

empowered to divide their respective states into a suitable and convedistricts, and appoint asses- nient number of assessment districts, within each of which they shall

appoint one respectable freeholder to be principal assessur, and such number of respectable freeholders to be assistant assessors, as they shal

sors.

Assessors to

judge necessary for carrying this act into effect: Provided, that the

Proviso. Secretary of the Treasury shall be, and hereby is authorized to reduce the number of assessment districts in any state, or the number of assistant assessors in any district, if either shall appear to him to be too great: and each assessor, so appointed, and accepting the appointment, shall, before he enters on the duties of his appointment, take and subscribe, take an oath. before some competent magistrate, or some commissioner to be appointed by virtue of this act, the following oath or affirmation, to wit: 1, A. B. do swear or affirm, that I will, to the best of my knowledge, skill and judgment, diligently and faithfully execute the office and duties of assessor for

(naming the assessment district) without favor or partiality, and that I will do equal right and justice in every case in which I shall act as assessor :" and a certificate of such oath or affirmation shall be delivered to the commissioner of the district for which such assessor shall have been appointed; and every assessor, acting in his said office, without having taken the said oath or affirmation, shall forfeit and pay for the use of the United States, one hundred dollars, to be recovered with costs of suit, in any court having competent jurisdiction.

Sec. 8. And be it further enacted, That the commissioners for each Commissioners state, convened, as aforesaid, shall be, and hereby are authorized and for each stale

shall establish required to establish all such regulations, as to them, or a majority of

regulations, &c. them, shall appear suitable and necessary, for carrying this act into effect; which regulations shall be binding on each commissioner and assessor, in the performance of the duties enjoined by, or under this act; and also to frame instructions for the said assessors, informing them, and Frame instruc. each of them, of the duties to be by them respectively performed under tions for asses. this act: Pursuant to which regulations and instructions, the said com- them to inquire missioners shall, jointly or severally, direct and cause the said assessors, after all lands, and each of them, to inquire after and concerning all lands, dwelling- houses and houses and slaves in their respective assessment districts, by reference to any records or documents, and to any lists of assessment taken under the laws of their respective states, and by all other lawful ways and means; and to value and enumerate the said dwelling-houses, lands and and value and slaves in the manner following, to wit: Every dwelling-house above the

them. value of one hundred dollars, with the out-houses thereto appurtenant, and the lot on which such dwelling-house and out-houses are erected, not exceeding two acres, in any case, shall be valued at the rate such dwelling-house, with the lot and appurtenances aforesaid, are worth in money with a due regard to situation. All lands and town lots, except lots on which dwelling-houses above the value of one hundred dollars, with their appurtenances, are erected as aforesaid, shall be valued by the quantity, either in acres, or square feet, as the case may be, at the average rate which each separate and entire tract or lot is worth in money, in a due relation to other lands and lots, and with reference to all advantages, either of soil or situation, and to all buildings and other improvements of whatever kind, except dwelling-houses above the value of one hundred dollars, and the out-houses appurtenant thereto.—And all slaves, whether negroes, mulattoes or mestizoes, above the age of twelve, and under the age of fifty years, shall be enumerated in the assessment district in which they may, respectively, be kept or employed, at the time of the enumeration, except such as from fixed infirmity, or bodily disability, may be incapable of labor : Provided, that all pro- Exemption of perty, of whatever kind, coming within any of the foregoing descrip- certain proper. tions, and belonging to the United States, or any state, or permanently

ty. exempted from taxation by the laws of the state wherein the same may be situated or possessed, shall be exempted from the aforesaid valuation and enumeration.

Sec. 9. And be it further enacted, That for the purpose of making the aforesaid valuations and enumerations, the assessors to be appointed

Vol. 1.-74

ennmerate

Assessors in each assessment district, in parsuance of this act, shall be, and hereshall distribute by are authorized and required to distribute their respective assessment their districts into divisions,

districts, by mutual agreement, into such number of divisions as they proceed through shall deem convenient, not exceeding the number of assistant assessors the same and re. appointed for each district; after which, they shall, severally, proceed, lands, &c. to be without delay, through their respective divisions, and in general through delivered. every part of their respective assessment districts, and shall require all

persons owning or possessing any dwelling-houses, lands or slaves, or having the care or management thereof, to deliver separate written lists, specifying in one list, the dwelling-houses; in another, the lands; and in a third, the slaves, owned, possessed, or superintended by them respectively, in each and every assessment district of the state, or of any other state, designating the state, county, parish, township or town, as the case

may be, where the property lies; and making separate lists, as aforesaid, Form of the for the property in each: and the said lists shall specify in respect to lists.

dwelling-houses, their situation, their dimensions or area, their number of stories, the number and dimensions of their windows, the materials whereof they are built, whether wood, brick or stone, the number, description and dimensions of the out-houses appurtenant to them, and the names of their owners or occupants: And in respect to lands, the said lists shall specify the quantity of each separate tract or lot, the number, description and dimensions of all wharves and buildings thereon, except dwelling-houses above the value of one hundred dollars, and the outhouses appurtenant thereto; the name of the owner or occupant; and the quantity of land which such owner or occupant may claim, as entitled to exemption under this act, with the circumstances whereon the claim rests; and in respect to slaves, the said lists shall specify the number above the age of twelve, and under the age of fifty years, owned or possessed by, or under the care of each person, with the name of such

person. Assessors may

Sec. 10. And be it further enacted, That if any person, as aforesaid, make lists

in shall not be prepared to exhibit a written list, when required, and shall

consent to disclose the particulars of any and all lands, dwelling-houses and slaves as aforesaid, then and in such case it shall be the duty of the assessor to make such list, which being distinctly read and consented to,

shall be received as the list of such person. Penalty on de. Sec. 11. And be it further enacted, That if any person shall deliver livering or dig. or disclose to any assessor, appointed in pursuance of this act, and closing a fraud. ulent list.

requiring a list or lists, as aforesaid, any false or fraudulent list, with intent to defeat or evade the valuation or enumeration hereby directed to be made, such person so offending, and being thereof convicted before any court having competent jurisdiction, shall be fined in a sum not exceeding five hundred dollars, nor less than one hundred dollars, at the

discretion of the court, and shall pay all costs and charges of prosecuHow the as. tion: And the valuation and enumeration of such person's property, sessors shall

shall in all such cases, be made as aforesaid, upon lists, according to the proceed in such

form above described, to be made out by the assessors, respectively; which lists the said assessors are hereby authorized and required to make, according to the best information they can obtain, and for the purpose of making which, they are hereby authorized to enter into and upon all and singular the premises respectively, and from the valuations and enu

merations so made, there shall be no appeal. Lists to be Sec. 12. And be it further enacted, That the lists aforesaid shall be taken with re. taken with reference to the first day of October next; and the commisference to the 1st Oct. 1798,

sioners aforesaid shall prescribe a time to the assessors of assessment and transmitted districts, within which time the said lists shall be taken and delivered to to the principal the principal assessor, to be named for that purpose, in each assessment

district; which time shall not be more than thirty days from the time of receiving their precepts or warrants. And all lists of property, taken

certain cases.

саве.

assessors.

with reference to any other assessment district, than that in which the owner or possessor resides, shall be immediately transmitted to the commissioner superintending the district, and from him to the principal assessor of the district within which such property is situated.

Sec. 13. And be it further enacted, That in case any person shall be Note to be absent from his place of residence, at the time an assessor shall call to left, requiring receive the list of such person, it shall be the duty of such assessor to their residence leave at the house or place of residence of such person, a written note to present their or memorandum, requiring him to present to such assessor the list or lists. lists required by this act, within ten days from the date of such note or memorandum. Sec. 14. And be it further enacted, That if any person, on being

How to prorequired or notified as aforesaid, shall refuse or neglect to give such list ceed when per. or lists, as aforesaid, within the time required by this act, it shall be the sonsrefuse or duty of the assessors for the assessment district, within which such per- lisis. son shall reside, or of some two or more of them, and they, or some two or more of them, are hereby authorized and required, to enter into and upon the lands, dwelling-houses and premises of such person so neglecting or refusing, and to make, according to the best information which they can obtain, and on their own view, such list or lists of the lands, dwelling-houses and slaves of such person, as are required by this act; wbich lists, so made and subscribed, by such assessors, shall be taken and reputed as good and sufficient lists of the lands, dwellinghouses and slaves of such person, under and for the purposes of this act: And the person so failing or neglecting, unless in case of sickness,

Penalty on or absence from home, for the whole period from the leaving of such such refusal or notification to the expiration of the said ten days, shall, moreover, for- neglect. feit and pay the sum of one hundred dollars, to be recovered, with costs of suit, in any court having competent jurisdiction; one moiety to the use of the assessors for the assessment district in which such person shall reside, and the other moiety to the use of the United States. Sec. 15. And be it further enacted, That whenever there shall be, in

How to proany assessment district, any dwelling-houses, lands or slaves, not owned ceed where

dwelling-houses or possessed by any person or persons within such district, and no list of which shall be transmitted to the principal assessor of such district, in sessed by any the manner provided by this act, it shall be the duty of the assessors for person within such district, or some one or more of them, and they, or some one or district, and no more of them, are hereby authorized and required to enter into and list is rendered. upon all such dwelling-houses, lands and lots, and to make lists of the same respectively, after the form prescribed by this act, and also to make lists of all slaves as aforesaid; which lists, being subscribed by the said assessor, or assessors, shall be taken and reputed as good and sufficient lists of such lands, dwelling-houses and slaves, under and for the purposes

of this act. Sec. 16. And be it further enacted, That the assessors, after col- After collectlecting the said lists of lands, dwelling-houses and slaves, shall proceed ing lists the asto value and assess the same, in a just proportion, according to this act, value and assess and shall arrange and class the said lands, dwelling-houses and slaves, in the lands, &c. three general lists; the first of which lists shall exhibit, in alphabetical and arrange and order, the names of all proprietors and possessors, where known, of lots

three lists. and tracts of land in such assessment district, with the quantity and valuation of each lot and tract, and the whole valuation of the lands belonging to, or possessed by any one person; the second list shall exhibit, in alphabetical order, the names of all proprietors and possessors of dwelling-houses above the value of one hundred dollars, with the description and valuation of each dwelling-house, and the appurtenances, and the quantity of land valued therewith, according to this act; and the third list shall exhibit, in alphabetical order, the names of all persons owning, possessing, or having the care of any slaves, with the number

&c. are not pos

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