ASSESSMENT.

shall assess and value the real and personal property of the
said assessors, at the full cash value of said property, and shall
make a return of such valuation to the commissioners of the
tax of said county, within the time required for the assessors
to make their returns.

2173

SEC. 9. And be it enacted. That all appeals from the valua-
tion as made and returned by the said commissioners and as-
sessors, shall be made to the commissioners of the tax of Somer-
set county, within thirty days from the day said returns are
required to be made, and the commissioners of the tax shall
hear all appeals which may be made within said time, and shall
do in such cases, what may appear to them or a majority of
them, to be just and right.

Appeals
provided

SEC. 10. And be it enacted. That the said assessors shall
make out separate and distinct returns and certificates, for each
election district of said county, and that the two commissioners
who shall assess and value the said assessors' property, shall
also make out similar returns and certificates, for each of the
said districts, in which they may assess any property by virtue
of this act, which returns and certificates shall be recorded
separately in a well bound book provided for that purpose, for
each election district.

Separate
returns.

SEC. 11. And he it enacted, That every person owning any
slave or slaves, or having the care and management of such
slave or slaves, shall deliver to the said assessors when re-
quired, an account of all slaves owned by him or her, or under
his or her care and management, with the name, sex and age
of each, and such account shall be signed and sealed by the
person making the same, and the assessors shall view each
slave, make diligent inquiry into his or her age if necessary,
and the state of his or her general health, and return the ac-
count of the owner, or person having the care and management
of such slave, with the sex, age and health of such slave, ac-
cording to their opinion, to the commissioners of the tax as
aforesaid, within the time prescribed by the said commissioners
as aforesaid, and if any owner, or person having the care and
management of any slave, shall omit to give in any slave, or

Return of
slaves —
valuation
thereof.

wilfully lessen or increase his or her age, or make false state-
ments in relation to his or her health, such owner or person
having the care and management of such slave shall pay double
the tax on the real value of such slave.

Penalty for
false returns

SEC. 12. And be it enacted, That every person when re-
quired by the said assessors, shall give to them a full and par-
ticular account of all his or her real and personal estate, and
all the real and personal estate under his or her management,
or in his or her possession, liable to assessment, the person to
whom the same belongs and the election district in which the

Return of
property;
penalty for
refusal or
neglect to
return.