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sident person, and such agent of each non-resident person, to state upon oath or affirmation, whether the Lots so charged be correctly described; whether any part thereof ought to be transferred to any other person; and if so, to whom, and for what cause; and whether any other Lot, or part of a Lot, ought to be charged to such resident or non-resident; and he shall further require of such resident or such agent, on oath or affirmation, such description of the Lots or parts of Lots so charged, and of such other Lots or parts of Lots, which ought to be charged; as will enable the said Assessor to comply with the requisitions of this Ordinance. And any person, being so called on by the Assessor, who shall fail or refuse without sufficient cause therefor, to give such statement or description on oath or affirmation, such person shall forfeit and pay to the use of the City, for each failure or refusal, six dollars and sixty-six cents, to be recovered and appropriated as other fines now are. And it shall be the duty of the Assessor to give immediate notice to some Justice of the Peace for the City, of each failure or refusal, and to prosecute such offender for the fine aforesaid, from time to time as often as such failure or refusal shall take place. The Assessor shall annually in making out his book, containing the list of Lots and Improvements thereon, correct any errors of entries or descriptions of the preceding year, as may appear to exist by satisfactory evidence. But no transfer of any Lot, which had been previously correctly charged, shall be made from one person to another, and no new entry of any Lot or part of a Lot, shall hereafter be made, but upon Record evidence, that such transfer or new entry is correct. The Lots or parts of Lots of deceased persons, shall be charged to his or her estate, until by proof, it shall be made to appear to whom the same ought to be transferred. And the Personal Estate of such deceased person, shall be liable to distress for the payment of the Taxes due thereon. But so soon as the Assessor shall have ascertained by any satisfactory evidence, the name or names of the heir or heirs of such deceased person, he shall transfer on his books, such Lot or Lots to the said heir or heirs; and from thenceforth the Personal Property of such heir or heirs shall be liable for the Tax on such Lot or Lots. The said Assessor shall, as soon after the first day of March in each year as practicable, proceed without delay, and call upon every person liable to pay any Tax, or having the care of any Property on which a Tax is imposed, for a written list thereof, to which such person shall make oath or affirmation, that it contains a just and true account of all persons, and of every species of property
in his or her possession or care, within the City of Richmond (Lots only excepted) subject to taxation on the first day of March then next preceding, and that no method hath been devised, practised or used in order to evade the payment of Taxes; and which oath the said Assessor is hereby authorised to administer
3. And be it further Ordained, by the authority aforesaid, That any person failing or refusing to furnish such list or to make such oath or affirmation, when called on by the Assessor, shall for each failure or refusal, as often as the same occurs, be fined six dollars .and sixty-six cents, to be recovered and appropriated as other fines by the existing Ordinances of the City are now directed to be recovered and appropriated. And the Assessor may in such case proceed to take the list of the taxable property of such person, upon the evidence of other persons, or upon any proof satisfactory to the Assessor, or upon his own knowledge.
4. And be it further Ordained, by the authority aforesaid, That the Assessor shall complete and return, and deliver to the Chamberlain, two fair copies of his list of Lots taxed by the City, and of his list of other taxable Persons and Property, on or before the first day of July in each year, one for the use of the Hall, and one for the use of the Collector.
5. And be it further Ordained, That in all respects, the said Assessor shall, as nearly as he can, perform the duties of his Office in the manner required of the Commissioners of the Revenue, by the Act of the General Assembly, passed on the 6th day of March, 1819, entitled, “An Act, reducing into one the several Acts prescribing the mode of ascertaining the Taxable Property within this Commonwealth, and of collecting the Public Revenue.” For the services rendered by the said Assessor, he shall receive, annually, the sum of five hundred dollars, to be paid him on the first day of January, in each year.
6. And be it further Ordained, That no error committed by the Assessor, in entering and charging any person or persons with a Tax where he, she or they ought not to be so charged, shall be corrected, after the payment of the said Tax, or after twelve months shall have expired from the day on which the Assessor's Books containing such erroneous charge shall have been returned certified by the Equalizers. The President of the Hall may, upon complaint to him made on oath or affirmation, that any person is charged improperly with an Assessment, Levy or Tax, by his order in writing, suspend the collection thereof, until the person so complaining can have an opportynity of obtaining from the Common Hall, by its order, a correction of guch alledged error.
7. And be it further Ordained by the authority aforesaid, That at the Stated Meeting of the Hall, held in the month of May in each year, or as soon thereafter as practicable, there shall be appointed from their own body, three persons as Equalizers of the land and other taxes of the City, whose duty it shall be, upon the return of the books required by this Ordinance to be made up and returned by the Assessor,' to examine the same, to correct all errors apparent on the face thereof, to hear and decide on all complaints made against the Assessor for overcharges and correct the same; and where they shall be satisfied, too little has been charged to any person or persons, to correct such error. And the said Equalizers shall, after such examination, certify the fact that they have made the same, and find the said books accurate, except in such cases, if any, in which they may have corrected them; all which shall be done and by them certified to the Chamberlain on or before the first day of August in every year,
8. And be it further Ordained by the authority aforesaid, That the Assessor shall annually ascertain and return in his list of Taxable Lots, the yearly rent or value of all Ordinaries and Houses of Private Entertainment; which shall be ascertained by the rent paid by the tenant; and when such House of Private Entertainment or Ordinary is in the occupation of the proprietor, the yearly rent or value shall be ascertained by a comparison of its value, with other Houses actually rented, and to enable the Assessor to ascertain the rent paid for any such House of Private Entertainment or Ordinary, actually rented or leased, he may call on the tenant or proprietor to declare on oath or affirmation, what is the amount of rent paid for the same, and every person so called on, failing or refusing so to declare, shall for each and every failure or refusal forfeit and pay the sum of six dol. lars and sixty-six cents, to be recovered and appropriated as other fines are now authorised to be recovered and appropriated. The said Assessor shall make out and return with his said lists of Lots, and other Taxable Property, a list of all buildings erected within the City in the preceding year; stating of what materials the walls are built;
whether of brick or of wood; the height thereof, whether one or two or more stories, and for what uses and purposes the said buildings are intended; the said Assessor shall in his said list enter all Taxable Property by him owned, as well as all persons for whom he is liable to pay a tax. In preparing the said lists, he shall keep each Ward separate and arrange the persons in alphabetical order; opposite to which, he shall set down the total amount of tax with which each is chargeable; he shall add up the amount of each column on each page of his lists, so as to present at the bottom of each, the total number of
persons and articles subject to taxation, with the sum total of the tax due on all the subjects contained in such page, and at the close of his lists shall show in one general view, the various species and total number of subjects of City Taxation; and the total amount of the Revenue arising therefrom. The Assessor shall receive no part of the compensation allowed him by this Ordinance, until the duties hereby required of him, shall have been fully and completely performed, and the same certified by the Chamberlain.
9. And be it further Ordained, That the said Assessor be required to make out a fair statement of the costs of pavements made opposite to the property of every person, on the Streets which have been paved, together with the amount of taxes which have been paid upon such property for pavement, so made before his or her property. so improved, and make report thereof to the Committee of Equalizers; and the said Equalizers shall have power to settle all such accounts, give the necessary credits, and direct when the special tax laid for pavement shall cease to be collected from each individual.
10. And be it further Ordained by the authority aforesaid, That the said Assessor be, and he is hereby authorised and required, to obtain from the Clerk of the Hustings Court of the City of Richmond, and of the Clerk of the Court for the County of Henrico, a list of all Wills and Conveyances executed and recorded in their respective Courts within the preceding year, for any real property lying and being in the City of Richmond, which lists shall contain as nearly as practicable, a description of the situation, extent and location of the property so conveyed; for furnishing which lists, the said Clerk's shall each receive annually the sum of fifteen dollars, to be paid them upon the certificate of the said Assessor, that such lists have been properly furnished him: Provided however, That whensoever the same person shall fill the Office of Commissioner of the Revenue for the Common
wealth for the City of Richmond, and also of Assessor for the same; then no allowance shall be made to the said Clerk's for any list, or information imparted by them to the Assessor, in aid of the discharge of his duty.
11. And be it further Ordained by the authority aforesaid, That at the Stated Meeting of the Hall, held in the month of June, or as soon thereafter as practicable, there shall be appointed a Collector of the City taxes, who, before he enters on the discharge of the duties of his Office, shall execute his bond payable to the Mayor, Aldermen and Commonalty of the City of Richmond, for the time being, and their successors in Office, in the penalty of fifty thousand dollars, with such security thereto as may be approved by the Hall, conditioned that he will, well and truly account for and pay over to the Chamberlain, on or before the first day of January in each year, for the use of the City of Richmond, all taxes, assessments and impositions in his hands placed for collection, after deducting therefrom a commission of four and a half. per cent. on all sums paid in on, or before the first day of December in each year, and of three per cent. on all money he shall collect and pay in thereafter. The said Collector shall have authority to appoint a Deputy, who shall be approved by the Hall, and be paid for his services by the Principal; and the said Deputy shall have the same power and authority to collect and distrain for the City Taxes, Levies and Assessments, as his Principal has and possesses: Provided however, That nothing herein contained, shall be so construed, as to subject the City to any loss, liability or injury, arising from the malfeasance or nonfeasance in Office of the said Deputy Collector; but for all his official acts, omissions and defaults, his Principal shall be alone responsible.
12. And be it further Ordained by the authority oforesaid, That it shall be the duty of the said Collector, to proceed to collect all Taxes and Levies imposed by any Ordinance of the City of Richmond on Lots, Slaves, or other Property or Persons, agreeably, to the lists taken and returned by the Assessor aforesaid; commencing on the first day of August in each year, and such taxes may be distrained for on and after the first day of September in each year.
13. And be it further Ordained, That if payment be not made, by any person, chargeable with any tax or levy on demand, the said Collector shall have power to distrain the personal property which