98

LAWS OF MARYLAND.

CHAP. 87

May demand
written state
ment of
property.

him or them a full and accurate statement in writing of his,
her or their 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 or persons, to be admin-
istered by the assessor or one of the assessors.
SEC. 19. And be it enacted, That if any person or persons
shall wilfully refuse, or after ten days' notice shall neglect

Duty of asses-
sor in case
written
statement is
refused.

to render 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 inform-
ation he or they can obtain, value the property of such
person or persons 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 claimants of such prop-
erty, and the said commissioners shall assess such person
according to the sum so estimated, and the same shall be
considered as the assessment until altered by the said com-
missioners, sitting to hear appeals and to correct errors.
SEC. 20. And be it enacted, That the president, cashier, or

Duties of
president,
etc., of banks
or private
corporations,

other proper officer of banking or other private corporations
whose stock, standing in the name of any individual or com-
pany on the books of said bank or corporation, is liable to
be valued and assessed against such person or persons or
company owning said stock under the provisions of this Act,
shall make out and deliver to the said assessor or assessors
an account of such stock so standing as aforesaid in such
bank or corporation, 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 open to him or them
for his or their inspection.
SEC. 21. And be enacted, That the taxes to be levied, on the

Liens on real
estate.

property made liable to be valued and assessed by this Act,
shall be liens on the real estate of the person so indebted
from the day on which the tax list shall be delivered to the
said bailiff or person appointed and authorized to receive and
collect the same; but no sale of real estate shall be made
until after the personal estate of the said taxpayers within
the limits of said town shall have been first taken and sold
for the payment thereof.