Assessor

“ Another section provides: 'When real estate so purchased is so redeemed, the auditor shall certify the fact of such redemption to the proper assessor, and it shall thereupon be the duty of such assessor to re-enter the same upon the land books of the county or district in the name of the former owner thereof, or in case the same has been conveyed by deed to any other person, to enter the same in the name of the grantee in such deed. ”

“ In his petition for rehearing, in that case, counsel for the appellee urged that the objection to the assessment 'chiefly relied upon' was that it was made by the assessor 'in the presence of and under the directions of the board.' There was nothing to prevent the assessor from making out his list in the presence of the county commissioners, or any one else, nor did the record disclose any proper or sufficient evidence that it was made under the directions of the board, for which reason it was not considered a good ground for rehearing. ”

“ Even if each assessor were an expert the grand result inevitably would be a great variety of valuations. As so many assessors are not experts the absence of uniformity is all the more conspicuous.” Mr. Jess said that each assessor or assessing body is now a separate machine, functioning independently in a particular territory. ”

“ The forms of the said general list shall be devised and prescribed by the principal assessor, and lists taken according to such form shall be made out by the assistant assessors, and delivered to the principal assessor, within sixty days after the day fixed by this act as aforesaid, requiring lists from individuals; and if any assistant assessor shall fail to perform any duty assigned by this act within the time prescribed by his precept,Penalty. ”

“ The expression asserere in servitutem, to claim a person as a slave, occurs in Livy.
ASSESSOR, or ADSESSOR, literally one who sits by the side of another. Since the consuls, praetors, governors of provinces, and the judices, were often imperfectly acquainted with the law and forms of procedure, it was necessary that they should have the aid of those who had made the law their study. The assessors sat on the tribunal with the magistrate. ”

“ Every employer, when required to do so by notice from an assessor, shall, within the time limited by the notice, prepare and deliver to the assessor a return of the {312} names and places of residence of any persons employed by him. ”

“ The bill charged that the assessor, although required by law to give the company timely notice of the additional assessment, had failed to give it any notice, and that it was thereby prevented from presenting objections to the increase and obtaining a hearing and ruling thereon by the assessor and by the proper reviewing authority, to which it was entitled by the local law. ”

“ An assessor assisting an inquiry body shall have the same protection and immunity as an assessor assisting in proceedings in a court.
(4) An advocate assisting an inquiry body or an advocate appearing on behalf of a person at a hearing before an inquiry body shall have respectively the same protection and immunity as an advocate assisting in or an advocate appearing for a party in proceedings in a court. ”

“ Even an appeal from an assessment, if referred to a court and jury, or merely to a court, to be proced ed in according to judicial methods, may become a suit within the act of congress. But the ordinary acts and doings of assessors, or of appellate boards of assessors, in passing upon matters of mere valuation, appraisement, or proportionate distribution of expense, belong to a different class of governmental functions, executive and administrative in their character, and not appertaining to the judicial department. ”

“ On appeal to the assessor of the district, and to the Commissioner of Internal Revenue, this assessment was affirmed, and it was transmitted to the defendant, as collector of the district, for enforcement. ”

“ Each party must bear the party's own costs for proceedings before an assessor.
Registrar and assessors treated as public servants
16. The Registrar or an assessor who, in the course of his or her duties under this Part, exercises any power as such, is treated as a public servant for the purposes of the Penal Code (Cap. 224) when exercising such power. ”

“ The assessor has the duty of investigating the facts underlying all tax liabilities and is empowered by § 454 of the Code to subpoena taxpayers for the purpose of questioning them about statements they have furnished. ”

“ No one from the standing committee of a people's congress, a people's court, a people's procuratorate, a public security organ, a State security organ or a judicial administration organ and no practicing lawyer shall serve as a people's assessor. ”

“ We do not so understand it. The language is: 'The said assessor may, from time to time, or at any time within fifteen months from the time of the passage of this act, or from the time of the delivery of the list to the collector as aforesaid, enter in any monthly or special list the names,' &c. The first limitation, 'within fifteen months from the time of the passage of this act,' evidently relates to past deficiencies; the others to future. ”

“ This removes many of the inconveniences apprehended from subsequent or fraudulent transfers; and the inquiries remaining to be made by the assessor, will be greatly simplified by the operation of the registering laws of the district. ”

“ The king made responsible to him the viceroys, and the presidents and audiencias, who, by the aid of a commissioner and assessors, fixed the rates in their respective districts. The assessors having first heard a solemn mass of the Holy Ghost, in order to enlighten their understanding that they might justly regard the value of the rental and equitably determine the rate, they were to swear with all solemnity before the priest this to do without bias. ”

“ Findings of fact by the deputy commissioner upon such questions are closely analogous to the findings of the amount of damages that are made according to familiar practice by commissioners or assessors, and the reservation of full authority to the court to deal with matters of law provides for the appropriate exercise of the judicial function in this class of cases. ”

“ The county officers are a board of three commissioners, a treasurer, a sheriff, a county clerk, a clerk of the district court, an attorney, a surveyor, a coroner, a public administrator, an assessor, a superintendent of schools, and in some instances, an auditor. ”

“ As to the number of people's assessors, a basic people's court shall, in light of the need for the trial of a case, advance a request to the standing committee of the people's congress at the same level for decision. ”

“ Where, according to law, the trial of a case by a basic People's court need to be conducted by a collegial panel with the participation of people's assessors, such people's assessors shall be decided on by random selection from their name list. ”

“ Should one of the commissioners or one of the assessors, should there be any, either die, or resign, or be unable for any reason whatever to discharge his functions, the same procedure is followed for filling the vacancy as was followed for appointing him. ”

“ When participating in judicial activities, people's assessors shall abide by the provisions on the duties performed by judges, keep judicial secrets, pay attention to judicial protocol and preserve judicial image. ”

“ That the assessors were honest and discreet men under an oath to assess fairly and equitably, and that any advantage each of them might expect in lessening his own tax by augmenting that of the proprietaries was too trifling to induce them to perjure themselves. ”

“ The parties appear before the judge, who settles the issues to be tried before trying the case. Every court has power to sit with assessors, who, in commercial cases, are frequently of considerable assistance. ”

“ In England, by the Judicature Act 1873, the court of appeal and the High Court may in any cause or matter call in the aid of assessors. The Patents Act 1907 makes special provision for assessors in patent and trade-mark cases. By the Supreme Court of Judicature Act 1891 the House of Lords may, in appeals in admiralty actions, call in the aid of assessors, while in the admiralty division of the High Court it is usual for the Elder Brethren of Trinity House to assist as nautical assessors. ”

“ People's assessors shall be appointed in accordance with this Decision, they shall participate in judicial activities of the people's courts according to law and enjoy equal rights with the judges, except that they cannot serve as presiding judges. ”

“ How accounts are to be presented.And the accounts of the assessors and commissioners in each state, shall be presented at the treasury, for adjustment, in the name of some one of the commissioners, to be designated for that purpose, by the other commissioners, who shall distribute the sums payable to the principal assessors, aforesaid: Provided,No allowance to be made to assessors until, &c. ”

“ The ablest and most trustworthy men are appointed to fill these offices.. The seventh class consists of the councillors and assessors of the king. To them belong the highest posts of government, the tribunals of justice, and the general administration of public affairs. ”

“ Pursuant to which regulations and instructions, the said commissioners shall, jointly or severally, direct and cause the said assessors, and each of them, to inquire after and concerning all lands, dwelling-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 ”

“ There shall be appointed to no position as corregidor or other officer of justice the son, brother, father-in-law, son-in-law, or brother-in-law of any president, auditor, or fiscal of our audiencias; and if any one shall be so appointed he shall not perform the duties of the office, under a penalty of a thousand pesos of gold for our treasury.
33. Item: We command that when any person desires to bring any suit or action against any of our auditors he may do so before our said Audiencia, or before the alcaldes-in-ordinary, and he may appeal from the said alcaldes to the said Audiencia. ”

“ When you want representation, elect; when you want skill or experience, appoint. Some difficulty arises, however, in the case of officials who are expected both to represent the people and to perform functions which require expertness. Take, for example, the state treasurer or the state auditor. These officials represent the financial interests of the people; they are also called upon to perform functions which require skill and experience. ”

“ If a claim for review is filed, the Commissioner, and not the committee, is to hear the parties, may hear evidence in regard to pertinent matters, and may revise the decision of the committee in whole or in part, or refer the matter back to the committee for further findings of fact. ”

“ There shall be at the head of each Office an Inspector General who shall be appointed by the President, by and with the advice and consent of the Senate, without regard to political affiliation and solely on the basis of integrity and demonstrated ability in accounting, auditing, financial analysis, law, management analysis, public administration, or investigations. ”

“ Requests by Board.— If the Board requests that an inspector general conduct or refrain from conducting an audit or investigation and the inspector general rejects the request in whole or in part, the inspector general shall, not later than 30 days after rejecting the request, submit a report to the Board, the head of the applicable agency, and the congressional committees of jurisdiction, including the Committees on Appropriations of the Senate and House of Representatives. ”

“ That is true, for, as we said, what the statute requires 'relates to substance and not form.' Conceivably, the Secretary, in a case the narrow limits of which made such a procedure practicable, might himself hear the evidence and the contentions of both parties and make his findings upon the spot. Again, the evidence being in, the Secretary might receive the proposed findings of both parties, each being notified of the proposals of the other, hear argument thereon, and make his own findings. ”

“ There shall be two classes, the first composed of young people who shall have shewn in the exercise of their functions more capacity, discretion, and attachment to their duty: they shall take the name of auditors of the king, and the others merely the name of auditors. They shall be employed to prepare business, according to the orders they shall receive from the presidents of the sections of the council of state: they shall have no communication with the ministers unless by a formal order from us. ”