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State, shall be valued at its or their cash value and chargeable
according to such valuation with the public assessment for the
use and purposes of the said corporation ; any assessor or asses-
sors appointed by the commissioners of said town shall have the
power and authority to require the owner, possessor or claimant
of any property made liable to valuation and assessment to
give him or them such full and accurate statement in writing
of his property as may be necessary to enable the assessor or
assessors to ascertain the value thereof, the same to be under
the oath of such person to be administered by the assessor or
one of the assessors.
SEC. 18. And be it enacted, That if any person shall wil-
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CHAP. 149.
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fully refuse, or after ten days' notice shall neglect to render
any such statement of his property or effects, or any part
thereof, as he is required to furnish upon the requisition of
the assessor or assessors for said corporation, the said
assessor or assessors, upon his or their own knowledge, and
upon the best information he or they can obtain, shall value
the property of such person 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, possessor or claimant of such property and he
or they shall assess such persons 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.
SEC. 19. And be it enacted, That the president, cashier or
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Power given
assessors
in case
of refusal to
render
statement.
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other proper officer of banking and other private corporations,
whose stock standing in the name of any individual or company
on the books of said bank or corporation is liable to be valued
and assessed against said person or company owning the said
stock under section 17 of this Act, shall make out and deliver
to the said assessor or assessors an account of such stock so
standing as aforesaid on the books of such bank or corpora-
tion, and the same shall be verified by the oath 'of the proper
officer of the bank or corporation ; or the said assessor or
assessors may require that the stock books of said bank or
corporation shall be opened to him or them for his or their
inspection.
SEC. 20. And be it enacted, That the taxes to be levied on
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Account of
bank stock to
be given to
assessors.
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the property so made liable to be valued and assessed shall be
liens on the real estate of the persons so indebted from the day
on which the tax lists shall be delivered to the bailiff or person
authorized and appointed to receive and collect the same ; but
no sale of real estate shall be made until after the personal
estate of said taxpayer within the limits of said town shall
have been first taken and sold for the payment thereof.
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Liens on the
real estate.
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