2070

PRINCE GEORGE'S COUNTY.

$100 ex-
empt from
taxation.

Duty to
give ac-
count to
assessors.

hundred dollars, shall be liable for, or chargeable with, any
tax, assessment, or charge, by virtue of this act.
SEC. 5. And be it enacted, That it shall be the duty of every
person owning real and personal property in said county, lia-
ble to assessment, or having the possession or charge thereof,
as guardian, agent or otherwise, when required by any asses-
sor appointed in virtue of this act, to give any such assessor,
an account of the name of all such real and personal property,
and the quantity of acres in each separate tract, the name of
the person to whom the same belongs, and the district in which
the same may lie ; and if any person owning or having the
possession or charge of any real and personal property in said
county, liable to assessment, shall refuse, or after reasonable

Penalty for
neglect.

notice, neglect to render or give such account, as aforesaid, the
assessors or any one of them, from the best information he or
they can obtain, shall value such real and personal property,
and certify to the levy court, the value thereof, and the fact of
such refusal or neglect; and the said levy court shall double
the assessment on any such real and personal property, and if

Persons
giving par-
tial account

any person shall give a partial account of his, her or their real
and personal property, or of any real and personal property in
his, her or their possession or charge, liable to assessment or
taxation, with the intention to avoid the payment, or lessen the

Shall pay
double tax.

amount of assessment or tax thereon, such person or persons
shall pay double tax on the real value of any such property.

Case of
vacancy.

SEC. 6. And be it enacted, That in case any of the said as-
sessors should refuse to accept, resign or die, or in any other
manner be rendered incapable of acting before the assessment
is completed, the said levy court shall fill such vacancy or
vacancies.

Time
limited.

SEC. 7. And be it enacted, That the said assessors shall
complete the assessment, and make return thereof, to the levy
court of said county, on or before the fifteenth day of August

Compensa-
tion.

next ; and the said assessors shall receive such compensation
for their services, as the said levy court shall think reasonable
and proper, according to the duty which said assessors shall
respectively perform, which compensation shall be levied, col-
lected and paid as other county charges are.
See 1812, cb. 191, ante page 1631.

BAILIFFS.
AN ACT to provide for the payment of the Bailiffs of Prince George's
County Court.— -1826, ch. 112.

Levy au-
thorized for
payment of
bailiffs.

SEC. 1. Be it enacted , by the General Assembly of Maryland,
That the justices of the levy court of Prince George's county,
be, and they are hereby authorized and required, annually, to
levy on the assessable property of said county, a sum of money
sufficient to pay the bailiffs of the county court of said county.