2174

SOMERSET COUNTY.

same may be, and if any person shall refuse, or after reasona-
ble notice shall neglect to render such account, he or she shall
forfeit und pay for the use of the said county, the sum of fifty
dollars, to be collected by suit, in the name of the levy court,
against such person so refusing or neglecting, and the assessors
from the best information they can obtain, shall value the said
property, and shall certify to the commissioners of the tax, the
property so valued, and also the said refusal or neglect, and
the said commissioners of the tax shall double the assessment
of such person, and if any person shall give in a partial ac-
count of his or her real or personal property, or of the real and
personal property in his or her possession, or under his or her
care and management, with an intent to avoid the payment of
the assessment or tax on such property, such person shall pay
double tax on the real value of such property.

Assessors
shall ascer-
tain and
value all
property.

SEC. 13. 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.

Vacancy
provided
for.

SEC. 14. And be it enacted, That in case any of the said
assessors shall die, or be rendered incapable of acting, before
the assessment is completed, the commissioners of the tax may
appoint another to fill the vacancy.

Explana-
tory.

SEC. 15. And be it enacted, That nothing herein contained,
shall be considered as in any way affecting the duties of the
commissioners of the tax of said county, their clerk, the clerk
of the county court of said county, the collector of the county
tax of said county, or any other officer or person whatsoever,
except so far as their respective duties are necessarily changed
or modified by this act, and that every part of the act of assem-
bly passed at November session, eighteen hundred and twelve,

Act of 1812,
ch. 191, in
full force.

chapter one hundred and ninety-one, not inconsistent with the
provisions of this act, is hereby declared to be in full force,
and to have the same effect, as if the same were incorporated
into, and made a part of this act.

Commis-
sioners of
tax named.

SEC. 16. And be it enacted, That William Sudlcr, John H.
Bell, Isaac M. Adams, Joseph Morris, and John Woolford, Jr.
be and they are hereby appointed commissioners of the tax for
said county, and the said commissioners, or a majority of them,
shall have power to fill all vacancies which may occur from
time to time in their board, by resignation, death or otherwise.

Repeal.

SEC. 17. And be it enacted, That an act passed at December
session, eighteen hundred and twenty-eight, chapter fifteen, be
and the same is hereby repealed.