2248

WASHINGTON COUNTY.

True ac-
count re-
quired.

SEC. 7. And be it enacted. That every person or persons
when required by the said assessor, shall give him a full and
particular account of his, her or their real and personal estate,
under his, her or their management, or in his, her or their
possession, liable to assessment, the person to whom the same
belongs, and if any person or persons shall refuse or neglect to

Penalty for
neglect.

render such account, he, she or they shall forfeit and pay for
the use of said county, the sum of fifty dollars, to be collected
by suit in the name of said county, against such person or per-

Proceedings
thereon.

sons so refusing, and the assessor from the best information he
can obtain shall value the said property, and shall certify to
the commissioners the property so valued, and also the said re-
fusal, 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 or personal
property or of the real or personal property in his, her or their
possession or under his, her or their care or management to
avoid the payment of the tax on such property, such person or

Double tax.

Assessor's
duty.

persons shall pay double tax on the real value of such property.
SEC. 8. And be it enacted, That the assessor shall inform
himself by all lawful ways and means of all real and personal
property in the district wherein he is appointed the assessor
and shall value the same according to this act and to the full
cash value thereof.

Vacancy by
assessors.

SEC. 9. And be it enacted, That in case any of the said as-
sessors shall die or be rendered incapable of acting before the
assessment is completed, the commissioners of said county shall
appoint another to fill such vacancy or vacancies.

Compensa-
tion.

SEC. 10. And be it enacted. That the several assessors ap-
pointed by virtue of this act, shall receive such compensation
for their services as the said commissioners of said county shall
think reasonable and proper, according to the duty which said
assessor shall respectively perform, which said compensation
shall be levied and collected as other county charges are.

Compensa-
tion to clerk

SEC. 11. And be it enacted, That whatever extra duties the
execution of this law may create or impose on the clerk to the
commissioners, they may allow him an amount which they
may deem an equivalent for such extra duties.

Levy there-
after.

SEC. 12. And be it enacted, That the commissioners shall at
their first levy term after the final completion of the assess-
ment, proceed to levy the taxation on the said new assessment
as the circumstances of the county may require.

Assess-
ments here-
after.

SEC. 13. And be it enacted, That the commissioners of Wash-
ington county at all subsequent periods, when in their opinion
the public interest may require a re-assessment and re-valua-
tion of the property in said county, they may cause it to be
done under the provisions of this act.