THOMAS SWANN, ESQUIRE, GOVERNOR.

265

this State at their market value, as quoted at the
Baltimore Stock Board on the fifteenth day of July
next; sixth, live stock; seventh, household furni-
ture; eighth, gold and silver plate; ninth, gold
and silver watches; tenth, property of other de-
scriptions, aggregate value of each.

Sec. 10. And be it enacted, That for the discov-
ery of all property liable to assessment, every per-
son shall be required by the Assessors of the assess-
ment 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, distinguish-
ing in such account or statement the particular
property which may be under his care or manage-
ment from his own, which said account or state-
ment shall be under the oath or affirmation of such
persons to he administered by one of said Asses-
sors, and such property or such parts thereof as
paid Assessor shall require, shall, if practicable, be
produced before the said Assessors for their inspec-

All persons
required un-
der oath to
give a full
statement of
all property
in their care
or manage-
ment.

tion and valuation; and for the discovery of the
owner or owners of any vessel liable to assessment,
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 in-
formation on oath or affirmation, as may be in his
power in relation to the ownership thereof.

Captains or
masters of
vessels to pro-
duce papers.

Sec. 11. And be it enacted, That if any person
shall wilfully refuse, or after twenty days notice,
shall neglect to render any such statement or ac-
count 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 Assessors of the proper as-
sessment district, he or she shall forfeit a sum not
less than fifty nor more than five hundred dollars,
and the said Assessors 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 refusal or neglect of the owner o:
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

Penalty for
neglect or re-
fusal to ren-
der account
of property to
Assessor.