Mr. HALE. I do not propose to urge a vote tOnight upon the amendment which I have proposed, after conversation with some of the uiembers of the ComWays&Means; but I wish to call the attention of the committee very briefly to what strikes me as a palpabledefect of this paragraph, which ought to be remedied, and toward which the amendment I proposed was directed. When I proposed this amendment I did not consider it sufficient to cover the whole case. I olfered it merely as ointing in that direction, and with a.view of putting it into a proper form hereafter. This paragraph as it now stands corresponds in many respects with the provisions of a previous section of the act which I understand has been considered in ComWhole at a time when l was not present, but which I understand has been reserved for future consideration. In both these sections the 14thand the one now under consideration very vague, general, and loose Iowan pay is used. which is upon its face suse eptible of what strikes me at least as very dangerous constructions. This paragraph provides that an asst assessor may increase the amount of a list or return, if he has reason to believe that the amount is understated. It provides that in case of refusal to make a return he may prepare a return according to the best information he can obtain. It provides that, if he shall come to the conclusion that a party has rendered a false or fraudulent list or return, he shall have power to make a new return for the party. It does not provide in terms that he shal ive any notice or hearing to the party interested in either of these cases; but it does provide that he may go on and impose a penalty, in the one instance of 50%., and in the other of 100%. It has come within my personal knowledge that it has been assumed" y asst assessors that they have power on exparte evidence, without any hearing of the party, to make up a corrected return in lieu of what they have been pleased to considera false and fraudulent return, and to impose a penalty for such false and fraudulent return.