284

LAWS OF MARYLAND.

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 determining the appeal provided
for by this section, the said commissioners shall give five days'
previous notice of time and place of hearing such appeals, by
advertisement, to be posted at the hotel and post office in said
town.

Assessment
of property.

SEC. 18. And be it enacted. That all property real, personal
and mixed, bonds, stocks and private securities of all kinds and
description whatsoever within the limits of the town of Ridgely,
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
cash value and chargeable according to such valuation with the
public assessment for the use and purposes of the said corpora-
tion; any assessor or assessors appointed by the commissioners
of said town shall have the power and authority to require the
owner or owners, possessors or claimants of any property made
liable to valuation and assessment, to give him or them such full
and accurate statement in writing of his, her or their property
as may be necessary to enable the assessor or assessors to ascer-
tain 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.

Statements
by property
owners.

SEC. 19. 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 or their property or
effects in any part thereof, as he, she or they are required to
furnish,, upon the requisition of the assessor or assessors for
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 per-
sons 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 or owners,
possessor or claimant of such property, and the said commis-
sioners shall assess such person according to the sum so esti-
mated, and the same shall be considered as the assessment
until altered by the said commissioners, sitting to hear appeals
and correct errors.

Statements
by bank
preesidents.

SEC. 20. And be it enacted, That the president, cashier, or
other proper officer, of banking and other private corporations
whose stock, standing in the name of any individual or com-