1833,

LAWS OF MARYLAND.

CHAP. 144.

Penalty for neg-
lecting to nuke
returns

Sec. 4. And be it enacted, That if any person appointed
as an assessor in virtue of this act, and who shall accept of
the said appointment, shall neglect to make the requisite re-
turns agreeable to this act and the instructions given him
in conformity thereto, he shall for every such neglect, if
willfull, forfeit and pay the sum of one hundred dollars for
the use of the county, to be collected by suit in the name of
said county.

Persons exempt
from levy

Sec. 5 And be it enacted, That no person whose pro-
perty shall not be assessed to the amount of fifty dollars,
shall be liable for or chargeable with any tax, assessment
or charge, to be imposed in virtue of this act.

True account re-
Quired of owners

Sec. 6 And be it enacted, That any person owning pro-
perty, real or personal, or having charge of such as guar-
dian or agent, shall deliver to the said assessor when re-
quired, a true account of all such property owned by him,
her or them, or under his, her or their management, and if
any person or persons owning or having the care or charge
of such property as aforesaid, shall wilfully neglect or re-
fuse to give such statement, with a view to lessen the same,

Double tax

he, she or they shall pay double the tax on the real value of
such property.

True account re-
quired

Sec. 7. And be it enacted, That every peison or persons
when required by the said assessor, shall give him a full
and particular account of his, her or their real and person-
al estate, under his, her or their management, or in his, her
or their possession, liable to assessment, the person to whom
the same belongs, and if any person or persons shall refuse

Penalty for neglect

or neglect to render such account, he, she or they shall for-
felt and pay for the use of said county, the sum of fifty
dollars, to be collected by suit in the name of said county,

proceedings there-

on

against such person or persons so refusing, and the asses-
sor from the best information he can obtain shall value the
said property, and shall certify to the Commissioners the
property so valued, and also the said refusal, and the said
Commissioners shall double the assessment of such person
or persons; and if any person or persons shall give in a par-
tial 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 care or management to avoid

Doable tax

the payment of the tax on such property, such person or
persons shall pay double tax on the real value of such
property.