1308

ALLEGANY COUNTY.

affirmation} as the case may be, that he will diligently, faith-

fully and truly execute and discharge the duties of an assessor,

and will faithfully and impartially value all property, which ho

shall be appointed to value, according to the best of his skill and

judgment, at its full cash value, as if the same were clear of all

incumbrance, and that he will perform and fulfil all the requisi-

tions of this act, as far as the same shall appertain to the proper

duties of his appointment, which said oath, or affirmation, shall

be administered by any justice of the peace of said county, and

a memorandum of the same shall be recorded among the pro-

ceedings of the commissioners of said county.

Persons

SEC. 3. And be it enacted, That no person whose property

not assessed
to f 50, ex-
empt from

shall not be assessed to the amount of fifty dollars, shall be
liable for, or chargeable with any tax, assessment or charge to

taxation.

be imposed, in virtue of this act.

Separate
returns of

SEC. 4. And be it enacted, That the said assessors shall make

land, ne-

out separate and distinct returns and certificates of the lands

groet and
other pro-

and negroes, and the value of all other taxable property, which

perty.

returns and certificates shall be recorded separately in a well

To be re-
corded.

bound book, to be provided for the purpose, for each district.

Owners &c.

SEC. 5. And be it enacted, That any person owning property,

shall give
full account

real or personal, or having charge of such, as guardian or agent,

of the pro-

shall deliver to the said assessor or assessors, when required, a

perty.

true account of all such property owned by him, her or them, or

Penalty for

under his, her or their care and Management, and if any person

refusal.

or persons, owning or having the care or charge of such pro-

perty as aforesaid, shall wilfully neglect or refuse to give such

statement, with a view to lessen the same, he, she or they, shall

Double tax.

pay double the tax on the real value of such property.

Every per-

SEC. 6. And be it enacted, That every person or persons,

son when
required,
shall give

when required by the said assessors, shall give them a full and
particular account of his, her or their real and personal estate,

full account
of property.

and all the real and personal estate, under his, her or their
management, or in his, her or their possession, liable to assess-

ment; the person to whom the same belongs, and the district

in which the same may be, and if any person or persons shall

Penalty for

refuse, or after reasonable notice, shall neglect to render such

neglect or
refusal $50.

account, he, she or they shall forfeit and pay, for the use of said

county, the sum of fifty dollars, to be collected by suit iti the

name of the commissioners of said county against such person

Assessor

or persons so refusing or neglecting, and the assessors, from the

shall then
value.

best information they can obtain, shall value the said property,

and shall certify to the commissioners the property so valued,

and also the said refusal or neglect, and the said commissioners

Double as-

shall double the assessment of such person or persons, and if

sesment
imposed.

any person or persons shall give in a partial account of his, her

or their real and personal property, or of the real and personal