654 CAROLINE COUNTY. [ART. 6.

sioners may make any alteration in said assessment which they
deem proper and right, or take from and add to the same; and
for the purpose of hearing and determining the appeals provided
for by this section the said commissioners shall give five days'
previous notice of the time and place of hearing such appeals by
advertisements, to be posted at the hotel and the court-house door
in said town, or printed in some newspaper published therein.

1884, ch. 367.

88. All property, real, personal and mixed, bonds, stocks and
private securities of all kinds and descriptions whatsoever within
the limits of the town of Denton, or owned by the inhabitants
thereof, and not permanently located beyond the limits thereof,
by law liable to be valued and assessed and chargeable with taxes
in this State, shall be valued at its or their cash value and charge-
able according to such valuation with the public assessment, for
the use and purposes of the said corporation; any assessor or as-
sessors appointed by the commissioners of said town shall have
the power and authority to require the owner, possessor or claim-
ants of any property made liable to valuation and assessments, to
give him or them such full and accurate statement in writing of
his 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, to be administered by the assessor or one of the
assessors.

Ibid.

89. If any person shall wilfully refuse or after ten days' notice
shall neglect to render any such statement of his property or effects
or any part thereof, as he is required to furnish upon the requi-
sition of the assessor or assessors for the said corporation, the said
assessor or assessors, upon his or their own knowledge and upon
the best information he or they can obtain, shall value the prop-
erty of such person 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, pos-
sessor or claimant of such property, and he or they shall assess such
person according to the sum so estimated, and the same shall be
considered as the assessment until altered by the said commission-
ers sitting to hear appeals and correct errors.