REVENUE AND TAXES. 261

under the provisions of said Section 12 of this Act, shall be
deemed guilty of wilful and corrupt perjury, and, upon con-
viction thereof, shall be sentenced to pay a fine not exceeding
five hundred dollars, or imprisonment not exceeding two years,
and thereupon be forever disqualified from being a witness in
any matter or controversy.

SEC. 14. The several assessors are hereby authorized to admin-
ister the oaths or affirmations to any person or officer making
the return prescribed by the preceding sections, for the taking
of which oaths or affirmations no charge shall be made by the
assessors; any assessor who shall accept such return from any
person or officer required to make the same, without requir-
ing the oaths or affirmations of such person or officer, as here-
in provided, or who shall make any charge for administering
such oaths or affirmations, shall be guilty of a misdemeanor,
and, upon conviction thereof, shall be sentenced to a fine not
exceeding five hundred, dollars.

SEC. 15. 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, shall agree or enter into any agree-
ment or undertaking, that upon the failure of such taxable
person, copartnership, unincorporated association, company,
limited partnership, joint stock association or corporation, to
make the return required by Section 11 of this Act to be made,
such assessors shall return a less amount of property made tax-
able by this Act than should have been returned by such tax-
able person, copartnership, unincorporated association, com-
pany, limited partnership, joint stock association or corpora-
tion, 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 fine not exceeding one
thousand dollars and undergo an imprisonment not exceeding
three years, at the discretion of the Court.

SEC. 16. It shall be the duty of the said assessors, upon the
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 deter-
mine and settle the value of each item of property returned
in said schedule after examination of said schedule, and also
an examination under oath of the party making the return,
or any other person; and said assessors shall personally in-
spect all real estate in their respective districts. In determin-
ing and settling such valuation, the assessors shall value each
item of the same at its full cash value, without looking to a
forced sale. Tf the said assessors shall value any property