1833.

LAWS OF MARYLAND.

CHAP. 149.

cept of the said appointment, shall neglect to make the re-
quisite returns agreeably to this act, and the instructions
given him in conformity thereto, he shall for every such
neglect, if wilful, forfeit and pay the sum of one hundred
dollars, for the use of the county, to be collected by suit in
the name of the authority by which he was appointed,
against such delinquent assessor.

Persons exempt
from tax

Sec. 4. 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.

Returns required
Recorded

Sec. 5. And be it enacted, That the said assessors shall
make out separate and distinct returns and certificates of the
land and negroes, and the value of all other taxable pro-
perty, which returns and certificates shall be recorded sep-
arately, in a well bound book, to be provided for the pur-
pose, for each district.

True account re-
quired of owner

Sec. 6. And be it enacted, That any person owning pro-
perty real or personal, or having charge of such as guardian
or agent, shall deliver to the said assessor or assessors,
when required, a true account of all such property owned
by him her or them, or under his her or their care and ma-
nagement, and if any person or persons owning, or having
the care or charge of such property as aforesaid shall wil-
fully neglect or refuse to give such statement with a view

Penalty double tax

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

Particular accoun
of all, property
required

Sec. 7. And be it enacted, That every person or persons
when required by the said assessors, shall give them a full
and particular account of his, her, or their leal 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 to whom the same belongs,
and the district in which the same may be, and if any per-
son or persons shall refuse, or after reasonable notice, shall
neglect to render such account, he, she or they shall forfeit

Penalty

and pay, for the use of said county, the sum oi fifty dollars,
to be collected by suit in the name of the commissioners of
said county, against such person or persons so refusing or

Proceedings insuch
case.

neglecting; and the assessors from the best information they
can obtain, shall value the said property, and shall certify
to the commissioners 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