1026

LAWS OF MARYLAND.

and assessment, to give him or them full and accurate statement

in writing of his, her or their property as may be necessary

to enable the assessor or assessors to ascertain the value thereof,

the same to be under the oath of such person or persons, to be

administered by the assessor or one of the assessors.

SEC. 19. And be it enacted, That if any person or persons

Failure to ren-
der correct

shall wilfully refuse or after ten days' notice shall neglect to

statement.

render any such statement of his, her or their property or

effects in any part thereof, as he, she or they are required to

furnish, upon the requisition of the assessor or assessors for

said corporation, the said assessor or assessors shall then upon

his or their own knowledge and upon the best information he

or they can obtain, value the property of such person or per-

sons to the utmost sum he or they believe the same to be

worth in cash; and in his or their return of said valuation he

or they shall certify the refusal or neglect of the owner or

owners, possessor or claimant of such property, and the said

Commissioners shall assess such person according to the sum

so estimated and the same shall be considered as the assessment

until altered by the said Commissioners sitting to hear appeals

and to correct errors.

SEC. 20. And be it enacted, That the president, cashier or

Bank stock.

other proper officer of banking and other private corporations

whose stock, standing in the name of any individual or com-

pany on the books of said bank or corporation, is liable to be

valued and assessed against such person or persons or com-

pany owning said stock under the provisions of this Act, shall

make out and deliver to the said assessor or assessors an ac-

count of such stock so standing as aforesaid in such bank or

corporation, and the same shall be verified by the oath of the

proper officer of the bank or corporation, or the said assessor or

assessors may require that the stock books of said bank or cor-

poration shall be open to him or them for his or their inspection.

SEC. 21. And be it enacted, That the taxes to be levied on

Taxes — Lien

the property made liable to be valued and assessed by this Act,

on real es-
tate.

shall be liens on the real estate of the person so indebted from

the day on which the tax list shall be delivered to the said

bailiff or person appointed and authorized to receive and col-

lect the same; but no sale of real estate shall be made until

after the personal estate of the said taxpayer within the limits

of said town shall have been first taken and sold for the pay-

ment thereof.