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Upon the death or expiration of office of the town clerk of any town, all the records, books, writings and papers, belonging to the same office, shall be delivered to the successor in office upon the oath of the preceding town clerk, or in case of his death, upon the oath of his executors or administrators, on pe halty of two hundred and fifty dollars.

THE ASSESSOR.

The term Assessor, conveys the most expressive idea that can be communicated, relative to the general nature of the assessor's office.

Assessment signifies a ratement or apportionment, and the officer who performs it is called, "an Assessor: that is, one who makes assessments, ratements, or apportionments. And it appears, that the act which originally provided for the institution of this office, contemplated it to be only devoted to the execu tion of duties connected with such objects. But subsequent statutes have attached a few other distinct offices to this, which we shall notice in the proper place of our treatment of this subjeet.

We have seen in the preceding chapter, under the head of "Town Officers," that at least three assessors are to be chosen in each town, and that it is incumbent on them severally before they enter on the duties of their office, to take the oath prescribed by law.

OATH.

"I de solemnly and sincerely promise and swear (or af firm) that I will honestly and impartially assess the several persons and estates within the town of in the county of and that in making such assessments I will, to the best of my knowledge and judgment, observe the directions of the several laws of this state, directing and requiring such assessments to be made, and that I am a citizen of the United States, and that I am a freeholder and an actual resident of the town of in the county of

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It is to be inferred from the premises, that the duties of the assessor are divisible in two heads; ordinary and extraordinary,

HIS ORDINARY DUTIES.

These may be generally learned from a correct understanding

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of the act entitled "an act for the assessment and collection of taxes," passed April 5, 1813. This act premises, that the taxes to be levied in this state, shall be assessed, levied and paid upon a valuation af real and personal estates as therein prescribed, and then goes on to describe the directions and provisions which we shall investigate under the following heads, viz.

Assessment Districts. The assessors of each town and ward may distribute such town or ward, by mutual agreement, inte such number of divisions, to be called Assessment Districts, as they may deem convenient, not exceeding the number of assessors in such town or ward

How and when to enrol persons to be assessed. The assessors in every town or ward, shall in every year, between the first day of May and July, ascertain according to the best evidence in their power and set down in their assessment roll the value of houses and lands in such town or ward, owned or possessed by any person residing in such town or ward, opposite to the name of such person, and also, in like manner the value of personal estate of every such person, over and above all debts and demands against such person.

Objections to Valuations. In case any person not satisfied with such valuation, shall make oath before such assessors or either of them, that the value of his real or personal estate does not exceed a certain sum, specifying the same, then, and in every such case, the assessors shall value such real and personal estates at the sums specified in such affidavit, and no more.

At what place person il estate is to be taxed. Every person liable to be taxed for any personal estate, shall be taxed for the same in the town or ward where such person shall reside at the time of making such assessments.

How the lands of non-residents are to be taxed It is the duty of the assessors to ascertain what lands are situate in their town or ward not owned by persons residing in the same, and in their assessment rolls (separate from the assessments made of the estates of residents) specifically to designate all such lands, in the following manner: If the estate be a township, a patent or tract of land, of the subdivision of which the assessors cannot obtain correct information, they shall enter the name of township, patent or tract, if known by any particular name, without regarding who may be the owner thereof; and if such tract be not known or designated by a particular name, they shall state by what other lands the same is bounded, and shall set down the quantity of land contained therein, and the value thereof in proper columns

map or any correct information of such subdivisions, they shall put down all the lots so owned in numerical order, with the quantity of land contained in each, and the value of each, in order that they may be taxed separately; and in case that only a part of any such lot shall be so owned, they shall place the number of the lot in its proper place in the series, and then designate particularly the part, and set down the quantity of land contained therein, and the value thereof.

Assessments, how and when to be completed. The assessors shall complete their assessments on or before the first day of July in every year, and make out one fair copy thereof, to be left with one of their board, and thereupon cause notices to be put up at three or more public places in their town or ward, setting forth that they have completed their assessments, and that a copy thereof is left with one of them, naming him, where the same may be seen and examined by any of the inhabitants during ten days, and that at the expiration of the said ten days, they meet on a day certain, at a place in the said notice to be specified, to review their assessments, on the application of any person conceiving himself aggrieved; and it shall be the duty of the said assessors, with whom the said assessment roll shall be left as aforesaid, during the said ten days, to submit the said roll to the inspection of any person who shall apply for that purpose.

On application of parties aggrieved. The said assessors having so met at the time and place aforesaid, shall on the application of any person conceiving himself aggrieved, review the said assessment, and may alter the same, on sufficient cause being shewn to the satisfaction of the said assessors.

How to dispose of the Assessment Roll. After the expiration of the said ten days, and all errors in the assessment roll have as aforesaid been corrected, the assessors or the major part of them shall sign the same and deliyer the same on or before the first day of August in every year, to the supervisor of the town, (except in the city and county of New-York, where the same shall be delivered to the clerk of the said city) and such town supervisor shall deliver the same to the board of supervisors at their next meeting.

Penalty and consequent duty. If any assessor shall refuse, or without being prevented by sickness, neglect to perform the duties required of him by this act, he shall forfeit and pay to the people of this state, the sum of fifty dollars, with costs; and in such case the other assessors shall perform the said duties, and certify to the supervisors with their assessment roll. the name of such delinquent assessor, distinguishing which of them, if any, were prevented from performing the said duties by sickness.

When one or more may act. Any one or more of the asses

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sors in any town or ward, in case of the absence or default of the other assessors, shall and may perform all the duties required of such assessors respectively by the said act

Special duty on Assessments. on Assessments. It is the special duty of the assessors, in making their assessment rolls, to set down the real and personal estates at the value they would appraise such esstate in payment of a bona fide debt due from a solvent debtor; and all stock in the funds of the United States, or any other funds, and all bank stock, or stock in any other company, and all debts due from solvent debtors to any persons so assessed, over and above the debts bona fide owing by him, shall be assessed as part of such person's personal estate; and in case any person will make oath before any assessor, that his personal estate, including all stock and debts due by him so directed to be assessed, does not exceed a certain sum to be specified in such oath, over and above what is sufficient to pay his debis, then such personal estate shall be put down in the assessment roll, at the sum specified in such assessment roll, and no more.

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How to assess subdivided and partly improved Lands. "When a tract of land is subdivided, and the subdivisions thereof not known to the assessors, and they cannot, upon diligent enquiry, be able to ascertain and designate the subdivisions, it shall be lawful for them to assess the whole tract, stating, however, in their roll, that they have not been able to ascertain upon diligent enquiry, how such tract was subdivided; and in case' part or parts of any such tract, or of a tract that is not subdivided, shall be settled and improved, and in the actual occupation of a resident of the town, and the assessors cannot otherwise ascertain and designate the part or parts so occupied and improved, in order to have the same excepted out of the assessment of the whole tract, they shall notify the supervisor of the town thereof, who shall cause a survey and two maps to be made to ascertain and shew the situation of such part or parts in the tract, and the quantity therein, one of which maps the said supervisor shall deliver to the county treasurer, to be by him transmitted to the comptroller, and the other to the assessors; and the said assessors shall then complete the assessment of such tract, and deposit said map in the town clerk's office, for the ing formation and guidance of future assessors; and it shall be law

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By an act of April 17, 1816, the assessors are required to make such valuation of houses and lands, that the value of the real estate, set opposite the names of the several persons assessed, shall bear a just proportion to each other in the same town, and for that purpose they pay alter the valuation of real estates, as justice may require.

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