LLOYD LOWNDES, ESQUIRE, GOVERNOR.

return is f till, true and correct to the best of his or her knowledge
and belief; and any person or officer who shall wilfully and
corruptly make a false and fraudulent return, under the pro-

173

visions of said section 174 of this act, shall be deemed guilty
of willful and corrupt perjury, and upon conviction thereof
shall be sentenced to pay a fine not exceeding five hundred
dollars, or imprisonment not exceeding two years; and there-
upon, be forever disqualified from being a witness in any
matter or controversy.

Penalty.

176. The several assessors are hereby authorized to adminis-
ter the oath or affirmation to any person or officer making the
return prescribed by the preceding sections, for the taking of
which oath or affirmation no charge shall be made by the
assessor; any assessor who shall accept such return from any
person or officer required to make the same, without requiring
the oath or affirmation of such person or officer as herein pro-
vided, or who shall make any charge for administering such
oath or affirmation, shall be deemed guilty of a misdemeanor,
and upon conviction thereof, shall be sentenced to a fine not
exceeding five hundred dollars.

Assessor may
administer
oath.

177. If any assessor or any taxable person or members of
any copartnership, unincorporated association or company,
officer or stockholder, or member of any limited partnership,
joint stock association or corporation, shall agree or enter into
any agreement or undertaking, that upon the failure of such
taxable person, copartnership, unincorporated association, com-
pany, limited partnership, joint stock association or corporation
to make the return required by section 173 of this act, to be
made, such assessor shall return a less amount of property
made taxable by this act, than should have been returned by
such taxable person, co-partnership, unincorporated association,

Agreement to
return a less
amount of
property.

company, limited partnership, joint stock association or corpo-
ration, the person entering into such agreement, arrangement
or undertaking shall be guilty of conspiracy, and upon convic-
tion thereof, shall be sentenced to pay a tine not exceeding
one thousand dollars, and undergo an imprisonment not exceed-
. ing three years, at the discretion of the court.
178. It shall be the duty of the said assessors, upon the

Penalty.

return to them of the said schedules Of property, to carefully
examine the same and the various items thereof, as listed by the
owners of said property, and said assessors shall determine
and settle the value of each item of property returned in said
schedule after examination of said schedule, and also an exam-
ination under oath of the party making the return, Of any other

Duty of
assessors
upon return
of schedules.