[Sidenote: Tax lists.]
About the first of May the assessors call upon the inhabitants of
their town to render a true statement as to their property. The most
approved form is for the assessors to send by mail to each taxable
inhabitant a printed list of questions, with blank spaces which he is
to fill with written answers. The questions relate to every kind
of property, and when the person addressed returns the list to the
assessors he must make oath that to the best of his knowledge and
belief his answers are true. He thus becomes liable to the penalties
for perjury if he can be proved to have sworn falsely. A reasonable
time--usually six or eight weeks--is allowed for the list to be
returned to the assessors. If any one fails to return his list by the
specified time, the assessors must make their own estimate of the
probable amount of his property. If their estimate is too high, he may
petition the assessors to have the error corrected, but in many cases
it may prove troublesome to effect this.
[Sidenote: Cheating the government.]
Observe here an important difference between the imposition of taxes
upon real estate and upon personal property.
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