JAS. BLACK GROOME, ESQUIRE, GOVERNOR. 859

property owned by residents of this State, and not
permanently located elsewhere within the State,	Shall tie as- sessed where
shall be assessed to the owner in the county or city	part; resides.
where he or she may reside ; and they shall specify
in their returns to be made as hereinafter provided,
as far as may be practicable, first the name of the
tract or parcels of land, or the description thereof,
owned by each individual, with the quantity of feet
or acres therein, and the value thereof; second, stock
in trade, its general description and value; third,
public securities liable to valuation, particularly
specified with their respective values; fourth, bank
stocks and other stocks particularly specified with	Property asses- sable.
their respective values; fifth, private securities and
bonds of this and other States, except those exempt
by law held by parties in this State at their market
value; sixth, live stock; seventh, household furni-
ture; eight, gold and silver plate; ninth, gold and
silver watches ; tenth, property of other descriptions
aggregate value of each.
SEC. 13. And be it enacted, That for the discovery	To give a full
cf all property liable to assessment, every person	and particular
shall be required by the assessors of the assessment	account.
district in which his or her property, real, personal
or mixed, or the property under his or her care lies,
to give a full and particular account or statement
thereof to such assessors distinguished in such ac-
count or statement, the particular property which
may be under his care or management from his own,
which said account or statement shall be under the
oath or affirmation of such person, to be adminis-
tered by one of said assessors, and such property or
such parts thereof as said assessor shall require,
shall, if practicable, be produced before the said
assessors for their inspection and valuation ; and for
the discovery of the owner or owners of any vessel	Vessels.
liable to assessment, it shall be the duty of the cap-
tain or master, or other person having charge there-
of, when he shall be thereunto required to produce
the papers of such vessel to said assessor, and to give
such other information on oath or affirmation as may
be in his power in relation to the ownership thereof.
SEC. 14. And be it enacted, That if any person shall
willfully refuse, or after twenty days' notice, shall	Willfully refuse
neglect to render any such statement or account of