THE MENNONITE BROTHERHOOD IN RUSSIA (1789 - 1910), P. M. Friesen, 1911

the owner.) 6. A refusal of declaration brings with it the loss of appeal rights for the assessment of the commission which assessment has, in such a case, become mandatory. 6. In the case of willful concealment additional payments to the treasury are to be extracted from the assets in question for the entire demonstrable period of time and that at twice the quota amount of the current year. 7. The annual assessment takes place during the month of October and serves as a base for the taxation of the ensuing year. 8. The property owner (or its trustee) is to comply with the mandatory assessment after receiving notification from the assessment commission. 9. In order to facilitate assessment the Mennonite population of Russia has been divided into assessment districts. (These, in turn, have been divided into assessment groups where necessary.) 10. Geographic proximity is the basis for group divisions. Groups which live close together or have common administrative ties form a district. 11. The assessment districts are determined by the general assembly of delegates; assessment groups are Military Service and Emigration 617 determined by the local district administration. 12. Each assessment group elects an assessment committee from its ranks. This committee is appropriately to list the assets of the group according to instructions and to deliver this list to the district government. 13. Lists for properties will be prepared according to format determined by the general assembly of delegates. 14. Each assessment district (which is represented by the group commission) elects seven persons from its own membership to form the district governing body. 15. Each assessment commission elects a chairman from its membership. 16. The district governing body has the responsibility of collecting the group lists, making certain that the assessments are made as fairly and uniformly as possible and that the lists are sent to the authorized representative. 17. Each district must defray whatever assessment costs may be incurred. 18. Personal reports which are made before the assessment commission, being made confidentially, will be held in strict confidence. 19. In order to facilitate leadership in the total assessment operation the authorized representa- tive is given an assistant who is called the assessment commissioner. This assistant is appointed and salaried by the general assembly of delegates. 20. The assessment commissioner’s duties are: to examine the assessment work of the commission, to set up investigations concerning the same, to see if some taxable Mennonite people have been omitted from the list and to see to it that assessment is made uniformly in the various districts (for which purpose he is to visit the districts personally as often as possible). 21. Grievances may be registered with: (a) the district governing body, (b) the authorized representative, (c) the assembly of delegates. 22. The assessm