788 JOURNAL OF PROCEEDINGS [Mar. 18,

shall disagree as to any valuation, such valuation shall
lie fixed and determined by a majority of said assessors,
and if the majority of said assessors should disagree
as to said valuation, it shall be the duty of the said
assessors to report the matter in difference to the
Board of Control and Review within the jurisdiction
of which said difference of opinion arose ; and the
said Board of Control and Review shall proceed to
value the said property to the owner thereof ; and the
said valuation as by it made, shall have the same
effect as if the same had been made by the said
assessors.

183. That if any person or owner of properfy so re-
quired to return any of the schedule as aforesaid,
shall willfully neglect so to do within the time fixed
by this Act, such person or owner shall forfeit the
sum not less than fifty dollars nor more than five
hundred dollars, to be recovered by suit in the name
of the State of Maryland, against such person or
owner, in the Circuit Court for that county, or in that
Court in the city of Baltimore, which shall have
jurisdiction over the said case, and upon refusal or
neglect as aforesaid of any person or owner as afore-
said, or of any agent as aforesaid to make such re-
turns, the said assessors shall, upon their own knowl-
edge, and upon the best information they can obtain,
value the property of such owner or person to the
utmost sum they may believe the same to be worth in
Bash.

184. That any owner of property or person who
shall give a false or partial account or statement of
any property owned by him, her or it, or under his,
her or its management, or in his, her or its possession,
with intent that the just valuation, assessment or
taxation of such property may be avoided shall for-
feit and pay twice the amount of taxes for the year
following, which would have been due upon such
property if the same had been duly returned and
valued ; and said sum shall be recovered by an action
brought in the name of the State of Maryland against
such person or owner, in the Circuit Court of that
county or in that Court of the city of Baltimore which
shall have jurisdiction in said case, and in the trial of
such cause the jury shall have the right to find from