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LEVIN WINDER, ESQUIRE, GOVERNOR.
12. AND BE IT ENACTED, That every person
owning any slave
or slaves, or any person having the care and management of such
slave or slaves, shall deliver to the assessor when required, an account
of all the slaves owned by him or her, under his or her care
and management, with the name and age of each; and such account
shall be dated and signed by the person making the same;
and the assessors shall view and examine each slave, and diligently
inquire into his or her age if necessary, and return the account
of the owner, or person having the management of such slave, with
his determination of the age, to the commissioners of tax; and if
any owner or person having the management of any slave shall
omit to give in any slave, or wilfuly lessen or increase his or her
age, such owner or owners, or person having the management of
such slave, shall pay double the tax on the real value of such slave. |
NOV. 1812.
CHAP. 191.
Owners of slaves
to deliver an account
of them to
assessors, when required. |
13. AND BE IT ENACTED, That every person,
when required by
the assessors of the district in which his or her real and personal
property, or the property under his or her care and management
lies, shall give in to such assessor a full and particular account of
all his or her real and personal property in his or her possession, or
under
his or her care and management, liable to assessment, and the name
of the person to whom the same belongs; and if any person shall
refuse, or after reasonable notice shall neglect to render such account,
he or she shall forfeit a sum not exceeding one hundred dollars
for such refusal or neglect; and the assessor shall, on his own
knowledge, or the best information he can obtain, value the property
of such person to the utmost sum he believes in his conscience
the same may be worth in ready money; and shall certify to the
commissioners of the tax the property so valued, and also the refusal
or neglect; and the said commissioners shall double the assessment
of such person, and the same shall be collected as the public
assessment; and if any person shall give in a partial account of
his or her said real or personal property, under his or her care and
management, or of the property in his or her possession, with intent
that the payment of the assessment or rate on any property
omitted may be avoided, such person shall pay double the tax on
the real value of such property. |
Persons owning or
having care of
property to give
an account to assessors. |
14. AND BE IT ENACTED, That every assessor
shall inform himself,
by all lawful ways and means, of all real and personal property
in his district, (except as before excepted,) and shall immediately
on such information, proceed to value such property agreeably
to the directions of this act, and shall bring with him at the
time and to the place appointed by the commissioners for his appearance,
a certificate in writing, of the particulars of all real and
personal property in his district, and of his valuation of the personal
estate, and of such real estate as he shall be directed to value
by the commissioners; in which shall be expressed the number of
slaves of each description within this act, and the weight of plate, and
the value of each of the above species of property, and all other real
and personal property, and the value thereof, and the amount of the
value of the whole real and personal property of every person in his
district, and the amount of the value of all real and personal property
in the district, and shall return with his certificate, an alphabetical
list of the names of all persons whose property he shall value; and |
Assessors to inform
themselves by all
lawful means of
property in their
districts, &c. |
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