2410

LAWS OF MARYLAND.— 1830.

of such slave or slaves, such owner or owners, or person or
persons, having care and management of such slave or slaves,
shall pay double the tax on the real value of such slave or
slaves.

Account to
be given to
assessor by
owners, &c.
of all real
and person-
al property.

SEC. 11. And be it enacted, That every person when re-
quired by any one of said assessors, shall give to him a full
and particular account of all his, her or their real and per-
sonal estate, and all the real and personal estate under his, her
or their management, or in his, her or their possession, liable
to assessment, the person or persons to whom the same belongs,

On neglect,
to forfeit
fifty dollars.

and the election district in which the same may be ; and if any
person or persons shall refuse, or after reasonable notice, shall
neglect to 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 as other small sums are collected, in the
name of the commissioners for Somerset county, against such
person so refusing and neglecting ; and the assessor in such
case shall, from the best information he can obtain, value such

And pay
double lax.

property, and shall certify to the commissioners aforesaid, the
property so valued, and also the said refusal or neglect, 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 posses-
sion, or under his, her or their management and care, with an
intent to avoid the payment of the assessment or a tax on such
property, such person or persons shall pay a double tax or
assessment on the real value of such property.

Duty of
assessors.

SEC. 12. And be it enacted, That each assessor who shall be
appointed in virtue of this act, shall inform himself by all law-
ful ways and means, of all real and personal property in their
respective districts, and shall value the same according to the
provisions of this act, and to the full cash value thereof.

Vacancy to
be filled.

SEC. 13. 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 aforesaid may
appoint another to fill the vacancy.

Ch. 191,
1812, to be
in force.

SEC. 14. And be it enacted, That every part of the act of
assembly passed at November session, eighteen hundred and
twelve, 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 incorpo-
rated into this act.

Compensa-
tion to be
allowed to
clerk.

SEC. 15. And be it enacted, That the commissioners of
Somerset county, be, and they are hereby authorized and re-
quired to make such compensation to their clerk for the addi-
tional duties required by this act, as they, or a majority of