ART. 81.] REVENUE AND TAXES.

275

be produced before the said assessors for their in-
spection and valuation; and for the discovery of
the owner or owners of any vessel liable to assess-

ment, it shall be the duty of the captain or master
or other person having charge thereof, 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.

Captains, &c ,
of vessels to
produce
papers, &c.

163. If any person shall wilfully refuse, or after
twenty days' notice, shall neglect to render any
such statement or account of his or her property
or effects, or any part thereof, as by this act he or
she is required, upon the requisition of the asses-
sors of the proper assessment district, he or she
shall forfeit a sum not less than fifty nor more
than five hundred dollars, and the said assessors

Ibid s 11.
Penalty fol
neglect or re-
fusal to lender
account to
assessor

shall thereupon, upon their own knowledge, and
on the best information they can obtain, value the
property of such person to the utmost sum they
believe the same to be worth in cash, and in their
returns of said valuation they shall certify the re-
fusal or neglect of the owner of such property, and
the county commissioners of the county or the board
of control and review of Baltimore city, as the case
may be, shall assess such person according to the
sum so returned, and the same shall be considered
as the assessment, and if any person shall give a

How assessor
to value pro-
perty

false or partial account or statement of any property
under his or her management in his or her posses-
sion, with intent that the payment of the just assess-
ment or rate of tax on any property may be avoided,
such persons shall forfeit a sum not less than fifty
nor more than five hundred dollars.

Penalty for
false account

164. In all cases where abatements from tax levied
under this or any other act of the general assembly
shall be demanded on account of removal of resi-
dence from any one county to any other county of
this state, or to the city of Baltimore, or from the
said city to any county, it shall be the duty of the

Ibid s 12
Abatements on
account of
removal of
residence