1830

CECIL COUNTY.

county, to be collected by suit in the name of the authority by
which he was appointed, against such delinquent assessor.

Persons
exempt
from tax.

SEC. 4. And be it enacted, That no person whose property
shall not be assessed to the amount of fifty dollars, shall be
liable for, or chargeable with any tax, assessment, or charge,
to be imposed in virtue of this act.

Returns
required)
recorded.

SEC. 5. And be it enacted, That the said assessors shall make
out separate and distinct returns and certificates of the land
and negroes, and the value of all other taxable property, which
returns and certificates shall be recorded separately, in a well
bound book, to be provided for the purpose, for each district.

True
account re*
quired of
owners.

SEC. 6. And be it enacted, That any person owning property
real or personal, or having charge of such as guardian or agent,
shall deliver to the said assessor or assessors, when required, a
true account of all such property owned by him, her or them,
or under his, her or their care and management, and if any
person or persons owning, or having the care or charge of such
property as aforesaid shall wilfully neglect or refuse to give

Penalty
double tax.

such statement with a view to lessen the same, he, she or they
shall pay double the tax on the real value of such property.

Particular
account of
all property
required.

SEC. 7. And be it enacted) That every person or persons
when required by the said assessors, shall give them a full and
particular account of his, her, or their real and personal estate,
and all the real and personal estate under his, her or their
management, or in his, her or their possession, liable to as-
sessment; the person to whom the same belongs, and the
district in which the same may be, and if any person or per-
sons shall refuse, or after reasonable notice, shall neglect to
render such account, he, she or they, shall forfeit and pay,

Penalty.

for the use of said county, the sum of fifty dollars, to be col-
lected by suit in the name of the commissioners of said
county, against such person or persons so refusing or neglect-

Proceed-
ings in such
case.

ing; and the assessors from the best information they can
obtain, shall value the said property, and shall certify to the
commissioners, the property so valued, and also the said refu-
sal or neglect; and the said commissioners shall double the
assessment of such person or persons, and if 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 property, in
his, her or their possession, or under his, her or their care and
management, with the intention to avoid the payment of the
assessment or tax on such property, such peison or persons
shall pay double tax on the real value of such property.

Assessors'

duty.

SEC. 8. And be it enacted, That the assessors shall inform
themselves by all lawful ways and means, of all real and per-
sonal property in said county, and shall value the same accord-
ing to the provisions of this act, and to the full cash value
thereof.