Source:    Act  June  30,  1864,  c.  173,  §  16,  13  Stat.  227.
Act  Dec.  24,  1872,  c.  13,  §  1,  17  Stat.  401.
Sec.  3181.  The  lists  or  returns  aforesaid  shall,  where
not  otherwise  specially  provided  for,  be  taken  with  refer-
ence to  the  day  fixed  for  that  purpose  by  this  Title  as
aforesaid;  and  where  duties  accrue  at  other  and  different
times,  the  list  shall  be  taken  with  reference  to  the  time
when  said  taxes  become  due,  and  shall  be  denominated
annual,  monthly,  and  special  lists  or  returns.
Source:    Act  June  30,  1864,  c.  173,  §  18,  13  Stat.  228.
Act  Feb.  18,  1875,  c.  80,  18  Stat.  319.
