REVENUE AND TAXES. 259

said person shall specify as nearly as possible the precise
location of each lot or parcel of land, giving as nearly as
practicable the number of front feet in each lot or parcel of
ground and the depth thereof and the rate per front foot at
which the same is valued, and he shall value it separately,
the improvements upon each lot or parcel of ground in any
developed section, or in course of development in any county
in this State. When any buildings so valued are located upon
any street and designated by number, such number and the
name of such street shall always be given. In describing the
personal property said persons shall deliver to the said asses-
sors a true list of all the personal property owned by such
persons, including personal property in which said person has
only an equitable title; if the person who holds the legal title
is a non-resident, it shall be the duty of every person so served
with said schedules to have ready for said assessors, properly
filled out and ready to be sworn to before him under the form
of oath in Section 12 of this Act, within twenty days after
such schedules shall have been mailed to or received by him.
Every partnership, concera, corporation, trustee, administra-
tor, guardian, committee of a lunatic, and every agent of any
person not residing or being at that time in the said county or
city, and every person having any manner of title, either legal
or equitable (if the legal title in said property be in a non-
resident) to, or having possession, holding or claiming in any
manner, anything required to be returned in said schedule,
shall be within the provisions of this section and comply
with the same. Whenever property is owned, held or pos-
sessed by more than one person as administrator, executor,
trustee or in any other representative capacity, any one of
them may make the oath required by this section. Every sched-
ule of copartnership property shall be sworn to by at least
one of the members of the partnership. The president or other
chief officer of a body corporate or joint stock company shall
make the oath. It shall be the duty of every person residing in
every county in this State who owns personal property liable
to taxation under the laws of this State, if the assessors shall
fail to call upon said person and furnish said schedule as here-
inbefore provided in this section, to appear before the asses-
sors in their assessment district and to fill up said schedule
and swear to the same, as hereinbefore provided for; and if
such person fail to report, as aforesaid, to said assessors, the
said assessors shall, upon their own knowledge and upon the
best information they can obtain, value and assess the prop-
erty of such owner or persons to the utmost sum they may be-
lieve the same to be worth in cash; and the owner of said
property not so returned, he, she or it, as a penalty may be