ROBERT M. McLANE, ESQUIRE, GOVERNOR.

507

which any person interested may inspect without

charge; and if any one shall feel aggrieved at the

valuation and assessment of his property by said

assessor or assessors, he may appeal from such valua-

, Appeal.

tion to the said commissioners at any time within two

weeks from the return of said assessment, and upon

good cause being shown the said commissioners may

make any alteration in said assessment which they

may deem proper and right, or take from and add to

the same; and for the purpose of hearing and deter-

mining the appeals provided for by this section, the

said commissioners shall give five days' previous

Give notice.

notice of 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.

SEC. 17. And be it enacted, That all property, real,

personal and mixed, bonds, stocks and private securi-

ties of all kinds and descriptions whatsoever, within

the limits of the town of Dentoti or owned by the in-

habitants thereof, and not permanently located beyond

Property, &c —
how valued.

the limits thereof, by law liable to be valued and

assessed and chargeable with taxes in this state shall

be valued at its cash value, and chargeable according

to such valuation with the public assessment, for the

use and purposes of the said corporation; any assessor

or assessors appointed by the commissioners of said

town shall have the power and authority to require

Authority of
assessor.

the owner or owners, possessor or claimants of any

property made liable to valuation and assessments to

give him or them such full and accurate statement in

writing, of his, her or their property as may be neces-

sary to enable the assessor or assessors to ascertain the

value thereof, the same to be under the oath of such

person or persons to be administered by the assessor

or one of the assessors.

SEC. 18. And be it enacted, That if any person or

persons shall wilfully refuse, or after ten days' notice

shall neglect to render any such statement of his, her

Refusal to

or their property or effects in any part thereof, as he,

make state-

she or they are required to furnish upon the requisi-

ment.

tion of the assessor or assessors for the said corporation,

the said assessor or assessors shall then upon his or

their own knowledge and upon the best information

he or they can obtain, value the property of such

person or persons to the utmost sum he or they believe