ASSESSMENT.

2247

sions necessary for the use and consumption of the person or
persons to whom the same shall belong, and his or their
families for that year, and plantation utensils, the working
tools of mechanics and manufacturers actually employed in
their respective occupations, wearing apparel, goods, wares
and merchandise, and all home made manufactures, in the
hands of the manufacturer, all ready money, grain and tobacco,
shall not be assessed and valued under this act.

SEC. 2. And be it enacted, That each assessor so appointed
as aforesaid, before he shall proceed to the execution of his
duties under this act, shall make oath or affirmation, as the
case may be, that he will diligently, faithfully and truly exe-
cute and discharge the duties of an assessor, and will faithfully
and impartially value all the real and personal property in said
district wherein he is appointed the assessor, to the best of his
skill and judgment, at its full cash value, as if the same were
clear of all incumbrances, and that he will fulfil all the re-
quisitions of this act, as far as the same shall appertain to the
proper duties of his appointment; which oath or affirmation
shall be administered by any one of the justices of the peace of
said county, and a copy of the same shall be recorded in the
commissioners' books of said county.

Oath
required.

SEC. 3. And be it enacted, That the said assessor shall make
out separate and distinct returns, and certificates of the lands
and negroes, and the value of all other taxable property, which

Returns
required.

returns and certificates shall be recorded in a well bound book
or books, to be kept in the commissioners' office.

De recorded

SEC. 4. And be it enacted, That if any person appointed as
an assessor in virtue of this act, and who shall accept of the
said appointment, shall neglect to make the requisite returns
agreeable to this act and the instructions given him in con-
formity thereto, he shall for every such neglect, if wilful, for-
feit and pay the sum of one hundred dollars for the use of the
county, to be collected by suit in the name of said county.

Penalty for
neglecting
to make
returns.

SEC. 5. 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.

Persons ex-
empt from
levy.

SEC. G. And be it enacted, That any person owning pro-
perty, real or personal, or having charge of such as guardian
or agent, shall deliver to the said assessor, when required, a
true account of all such property owned by him, her or them,
or under his, her or their 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 such state-

True ac-
count re-
quired of
owners.

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

Double tax.