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or one of the owners of the goods, wares, or merchandise, certifying that the invoice aunexed contains a true and faithful account of the actual costs thereof, and of all charges thereon, and no other different discount, bounty, or drawback, but such as has been actually allowed on the same; which oath shall be administered by a consul, or commercial agent of the United States, or by some public officer duly authorized to administer oaths in the country where the goods were purchased, and the same shall be duly certified by the said consul, &c. Fraud on the part of the owners, or the consul, &c. who administers the oath, is visited with a heavy penalty.-Laws of United States.
8. What is the ad valorem duty, at 30 per cent., on a box of books invoiced at $250 ?
9. What is the ad valorem duty, at 20 per cent., on a quantity of Java coffee, which cost $356.12 ?
10. What is the amount of ad valorem duty, at 25 per cent., on a quantity of Turkey carpeting, which cost $526.61 ?
11. What is the duty on a quantity of bombazines, invoiced at $310, at 30 per cent. ?
12. What is the duty on a quantity of beeswax, theinvoice of which is $460.25, at 15 per cent. ?
13. At 25 per cent., what is the duty on an invoice of bleached linens, amounting to $745.85.
14. At 20 per cent., what is the duty on an invoice of jewelry, to the amount of $4250 ?
15. What is the duty on a bale of goods invoiced at $2500, at 40 per cent. ?
16. What is the duty on an invoice of silks, amounting to $5650, at 30 per cent. ?
17. What is the duty on a quantity of cutlery, invoiced at $4560, at 33 per cent. ?
18. What is the duty on an invoice of broadcloths, which amounts to $8280, at 35 per cent. ?
19. What is the duty on an invoice of wines, amounting to $10265, at 35 per cent. ?
20. What is the duty on a quantity of cotton fabrics, invoiced at $13637.50, at 33 per cent. ?
21. What is the duty on a quantity of ready-made clothing, amounting to $5638.25, at 50 per cent. ?
ASSESSMENT OF TAXES.
275. A Tax is a sum imposed or levied on individuals for the support or benefit of the Government, a corporation, parish, district, &c. 'Taxes levied by the Government, are assessed either on the
person or property of the citizens. When assessed on the person, they are called poll taxes, and are usually a specific sum. Those assessed on the property are usually apportioned at a certain per cent. on the amount of real estate and personal property of each citizen or taxable individual.
Obs. Property is divided into two kinds, viz: real estate and personal property. The former denotes possessions that are fixed; as houses, lands, &c. The latter comprehends all other property ; as money, stocks, notes, mortgages, ships, furniture, carriages, cattle, tools, &c.
276. When a tax of any given amount is to be assessed, the first thing to be done is to obtain an inventory of the amount of taxable property, both personal and real, in the State, County, Corporation, or District, by which the tax is to be paid; also the amount of property of every citizen who is to be taxed, together with the number of polls.
Obs. 1. By the number of polls is meant the number of taxable individuals, which usually includes every native or naturalized free. man over the age of 21, and under 70 years. In some States it al includes the young men over the age of eighteen years, who are subject to military duty.
2. When any part or the whole of a tax is assessed upon the polls, each citizen is taxed a specific sum, without regard to the amount of property he possesses.
Ex. 1. A certain town is taxed $315. The town contains 200 polls, which are assessed 25 cents apiece ; , and
Quest.—275. What are taxes ? Upon what are they assessed ? When assessed upon the person, what are they called? When assessed upon the property, how are they apportioned ? Obs. Ilow is property divided? What does real estate denote ? What is personal property ? 276. When a tax is to be assessed, what is the first step? Obs. What is meant by the number of polls? How are poll taxes assessed ?
the whole amount of property, both real and personal, is valued at $13750. How much is the tax on a dollar ; that is, what per cent, is the tax, and how much is a man's tax who pays for 1 poll, and whose property is valued at $850 ?
Suggestion. The tax on the polls is 200 X.25=$50. And $50 subtracted from $325 leaves $275, which is to be assessed equally on the amount of property possessed by the citizens of the town. The next step is to find how much must be paid on a dollar. Now if $13750 pay $275, $1 must pay 13757 part of $275. And $275$13750=$.02, the tax on $1, which is 2 per cent. Finally, at 2 per cent., or 2 cents on $1, the tax on $850, the amount of the man's property, is $850 X.02=$17.00. And $17+.25 (the poll)=$17.25, the man's tax. Hence,
277. To assess a State, County, or other tax.
I. First find the amount of tax on all the polls, if any, at the given rate, and subtract this sum from the whole tax to be assessed. Then dividing the remainder by the whole amount of taxable property in the State, County, fc., the quotient will be the per cent. or tax on 1 dollar.
II. Multiply the amount of each man's property by the per cent. or tax on one dollar, and the product will be the tax or his property.
III. Add each man's poll tax to the tax he pays on his property, and the amount will be his whole tax.
278. Proof.—When a tax bill is made out, add together the taxes of all the individuals in the town, district, fc., and if the amount is equal to the whole tax assessed, the work is right.
2. A certain parish is taxed $237.50. The whole property of the parish is valued at $8000; and there are 75 polls, which are assessed at 50 cents apiece. What per cent. is the tax; and how much is a man's tax who pays for 3 polls, and whose property is valued at $500 ?
QUEST.–277. How are taxes assessed ? 278. When a tax bill is made, how is its correctness proved ?
By 75 the number of polls.
$37.50 amount on polls. Then $237.50—$37.50= $200, the sum to be assessed on the property.
40 000 And $500 X.025=$12.50, the tax on the man's property.
.50 x3= 1.50, tax for polls.
Ans. $14.00, his whole tax. 3. What amount of tax does a man living in the same parish pay, whose property is valued at $450, and pays for 2 polls ?
4. A tax of $750 is assessed on a district to build a new school-house ; the property of the district is valued at $15000. What is the tax on a dollar ; and what is a man's tax whose property is $1150 ?
5. What is B's tax for erecting the same school-house, whose property is $1530 ?
6. A tax of $14752.50 is levied on a certain County, whose property is valued at $562875, and which has a list of 5825 polls, which are assessed at 60 cents apiece. What per cent. is the tax; and what is the amount of C's tax, who pays for 4 polls, and has property valued at $5000 ?
7. What is D's tax, who living in the same County, pays for 2 polls, and is worth $3500 ?
8. What is G's tax, who pays for 5 polls, and is worth $15300 ?
279. In making a tax bill for a whole town, district, &c., assessors, having found the tax on $1, usually make a table, showing the amount of tax on any number of
dollars from 1 to $10; then on 10, 20, 30, &c. to $100; then on 100, 200, &c. to $1000.
9. A tax of $3506.25 was levied on a corporation, composed of 12 individuals, whose property was valued at $175000, and who were assessed for 25 polls at 25 cents apiece. What was the tax on a dollar ? Ans. 2 cents on 1 dollar.
Note.-Having found the tax on $1, we will make a table to aid us in making out the tax bill of the corporation. Since the tax on $1 is $.02, it is obvious that multiplying $.02 by 2 will be the tax on $2; multiplying it by 3, will be the tax on $3, &c.
10. In the above assessment, what was A's tax, whose property was valued at $1256, and who pays for 3 polls ?
Operation. $1000 pays $20.00 $1256 is composed of 1000+ 200
4.00 200+50+ 6. Now, if we add 50
1.00 the taxes paid on each of these 6
sums together, the amount will 3 polls .75 be the tax paid on $1256.
Amount, $25.87. A's tax, therefore, was $26.62. 11. What was B's tax, who paid for 4 polls, and had property to the amount of $1461 ?
12. C paid for 1 poll, and the valuation of his property was $5863. What was the amount of his tax ?
Quest.-279. When a tax bill is to be made for a whole town, dis trict, &c., what course do assessors usually take ?