ASSESSMENT.

1636

ment of such slave or slaves, shall deliver to the assessor when
required, an account of all slaves owned by him or her, under
his or her care and management, with the name and age of
each ; and such account shall be dated and signed by the per-
son making the same ; and the assessors shall view and ex-
amine each slave, and diligently inquire into his or her age if
necessary, and return the account of the owner, or person
having the management of such slave, with his determination
of the age, to the commissioners of tax ; and if any owner or
person having the management of any slave shall omit to give
in any slave, .or wilfully lessen or increase his or her age, such
owner or owners, or person having the management of such
slave, shall pay double the tax on the real value of such slave.
Modified as to Baltimore County, by 1832, ch. 130, sec. 4.

account of
them to
assessors,
when re-
quired.

SEC. 13. And be it enacted, That every person, when re-
quired by the assessors of the district in which his or her real
and personal property, or the property under his or her care and
management lies, shall give in to such assessor a full and par-
ticular account of all his or her real and personal property in the
same district, and of all real and personal property in his or her
possession, or under his or her care and management, liable to
assessment, and the name of the person to whom the same be-
longs; and if any person shall refuse, or after reasonable notice
shall neglect to render such account, he or she shall foifeit a
sum not exceeding one hundred dollars for such refusal or
neglect ; and the assessor shall, on his own knowledge, or the
best information he can obtain, value the propeity of such per-
son to the utmost sum he believes in his conscience the same
may be worth in ready money; and shall certify to the com-
missioners of the tax the property so valued, and also the re-
fusal or neglect ; and the said commissioners shall double the
assessment of such person, and the same shall be collected as
the public assessment; and if any person shall give in a partial
account of his or her said real oi personal property, under his or
her care and management, or of the property in his or her pos-
session, with intent that the payment of the assessment or rate
on any property omitted may be avoided, sOch person shall pay
double the tax on the real value of such property.
Valuation is to be made in Baltimore County, at its true and full value.

Persons
owning or
having care
of property
to give an
account to
assessors.

SEC. 14. And be it enacted, That every assessor shall in-
form himself, by all lawful ways and means, of all real and per-
sonal property in his district, (except as before excopted,) and
shall immediately on such information, proceed to value such
property agreeably to the directions of this act, and shall bring
with him at the time and to the place appointed by the commis-
sioners for his appearance, a certificate in writing, of the parti-
culars of all real and personal property in his district, and of his

Assessors to
inform
themselves
by all law-
ful means of
property ia
their dis-
tricts, &c.