§3. As the property of every person is to be assessed in proportion to
its value, it is necessary, first, to make a correct valuation of all
the taxable property. For this purpose, the assessor or assessors pass
through the town, and make a list of the names of all the taxable
inhabitants, and the estimated value of the property, real and personal,
of each; and returns of the same are made to the proper county officers,
who cause the tax-list for each town to be made out, and order the taxes
to be collected.

§4. In some states, persons liable to taxation are themselves required
to furnish lists of all their taxable property, printed blank lists
having been previously distributed among them for this purpose. To
secure an accurate valuation, the assessors, (called also _listers_,)
may require persons to make oath that they have made a true statement of
their property and its value. In states where the polls of the
tax-payers are assessed, these also are set down in the lists at such
sums as the law directs to be affixed to each poll.

§5. Before a tax-list can be made out, it must be known what amount is
to be collected in each town. This amount is made up of three parts:
First, the sum wanted to pay the expenses of the town for the preceding
year; secondly, the town's share of the county expenses; and thirdly,
its proportional share of the expenses of the state government, or of
what is to be raised for state purposes.

§6. The apportionment of the amount of the state and county expenses
among the several towns, is made according to the amount of property in
each as valued by the assessors. The state auditor or controller, having
received from the several counties returns of the value of the property
in each county, is enabled to determine its quota of the amount to be