SOMERSET COUNTY,

dred and fifty dollars to any one assessor, which said compen-
sation shall be levied and collected as other county charges.

2409

SEC. 7. And be it enacted, That any one of the commission-
crs aforesaid may, and some one of them shall, assess the real
and personal property of said assessors, at the full cash value
of said property, and shall make return of such valuation to
said commissioners, within the time required for the assessors
to make their returns.

Commis-
sioners to
assess

property of
assessors.

SEC. 8. And be it enacted. That all appeals from the valua-
tion and returns made by said commissioners and assessors,
shall be made to the commissioners for Somerset county,
within thirty days from the day said returns are required to be
made, and the said commissioners 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 ;

Appeal
from valua-
tion may be
made to
commis-
sioners.

Provided, if any party shall consider himself aggrieved by the
assessment herein imposed for the first year, he shall have the
right of appeal for the second year preceding the levy.

: Proviso.

SEC. 9. And be it enacted. That said assessors shall make
out separate and distinct returns and certificates for each elec-
tion district within the bounds and limits assigned to them
respectively by the fifth section of this act, and that the com-
missioners who shall assess the property of said assessors, shall
also make out similar returns and certificates for each of said
districts in which they may assess any property by virtue of
this act, which returns and certificates shall be recorded sepa-
rately in a well bound book, provided for that purpose for
each election district.

Assessors
to make
separate re-
turns for
each elec-
tion dis-
trict.

SEC. 10. And be it enacted, That every person or persons
owning any slave or slaves, or having the care or management
of such slave or slaves, shall deliver to the said assessors,
when required, an account of all and every slave or slaves
owned by him, her or them, or under his, her or their care
and management, with the name, age and sex of each slave,
and such account shall be signed by the person making the
same, and the assessor shall view such slave or slaves, and
make diligent inquiry into his or her age and state of health,
if necessary, and return the account of the owner, or the per-
son having the care and management of such slave or slaves,
with the sex and age of such slaves, and state of health, if ne-
cessary, of such slave or slaves, according to his opinion, to said
commissioners, within the time prescribed by said commission-
ers ; and if any owner or owners, or person or persons, having

Owners of
slaves to
deliver an
account of
them to the
assessors.

the care and management of any slave or slaves, shall omit to
give in and report to the assessor who may so require, any
slave or slaves, or wilfully lessen or increase the age of such
slave or slaves, or make false statements in regard to the health
302

Penalty on
owner for

false state-
ment.