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WILLIAM SMALLWOOD, Esq; Governor.
and if any person shall refuse, or after reasonable and convenient notice
shall neglect, to render such account, he shall forfeit not exceeding twenty
pounds current money for such refusal or neglect; and the assessor shall,
on his own knowledge, or the best information he van obtain, value the
personal property of such person to the utmost sum he believes in his
conscience the same may be worth, and shall certify to the commissioners
of the tax the sum 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 said personal property under his care and management,
or of the property in his possession, with intent that the payment
of the assessment or rate on any property omitted may be avoided, such
person shall forfeit the value of the property so omitted. |
1785.
CHAP.
XLI. |
XV. And be it
enacted, That every assessor shall inform himself, by
all lawful ways and means, of all 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
personal property in his district, and of his valuation thereof, 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 the other personal property, and the value thereof; and
the amount of the value of the whole personal property of every person
in his district; and the amount of the value of all 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 if any
assessor
cannot discover the owner of any personal property in his district, he
shall value and mention the same in his return, and not that the owner
is unknown. |
Duty of assessors. |
XVI. And be
it enacted, That the following species of personal property
shall be valued at the respective sums following, to wit: Every
male and female slave from eight to fourteen years of age, twenty pounds
current money; and every male slave from fourteen to forty-five years of
age, sixty pounds like money; and every female slave from fourteen
to
thirty-six years of age, forty-five pounds like money; male and female
slaves under eight years of age, and male slaves above the age of forty-five
years, and female slaves above the age of thirty-six years, to a true proportioned
value to male and female slaves above or under those ages; and
shall return in their certificate the number of negroes of each person
above the said ages, with their valuation; and if any slave shall not be
perfect in his limbs or sight, or from the want of health, or any visible
infirmity, shall be rendered incapable to perform his usual and proper
labour,
the assessor shall make a reasonable abatement for such cause, and
shall note the same in his return; and silver plate eight shillings and
four-pence
like money per ounce; and the other articles of personal property
shall be left to the discretion and judgment of the several assessors,
who
shall estimate the same at its present actual worth in ready money, made
current by law. Provided, that the said assessors shall be at liberty,
and
are hereby directed, to estimate male slaves, who are tradesmen, at such
value as they may adjudge them to be worth, regarding their respective
trades and their proficiency therein. |
Valuation of
slaves, &c. |
XVII. And be
it enacted, That no particular valuation or assessment
shall take place on vessels, and that in lieu and place thereof, the following
duties shall be and hereby are imposed, to wit: Two-pence current
money per ton on every vessel as she shall measure agreeably to the laws |
Tonnage of
vessels, &c. |
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