REVENUE AND TAXES. 263

and the owner thereof may be charged with the proper valua-
tion and assessment of said property.

SEC. 18. If any person or the officers of a corporation can-
not be found to make the schedule and return provided for in
Section 11 of this Act within the period of twenty days after
delivery or mailing of said schedule to said person or corpora-
tion, it shall be the duty of the assessors who have furnished
said schedule to proceed at once to assess and value all of the
property of every kind belonging to said person or corporation
so failing and which is taxable in said assessment district
under the terms of this Act, and to value and assess the said
property at its full cash value, and from said assessment when
so made by said assessors there shall be no right of appeal to
such persons or corporation failing to make the schedule and
return as required by the said Section 11 of this Act. For the
purpose of making said assessment and valuations, said asses-
sors shall have the power to examine under oath the person or
officer of the corporation failing to make said returns, and any
person or persons whom they may have reason to believe to
possess any information concerning said property.

SEC. 19. The said respective assessors appointed under this
Act for each assessment district shall as soon as the valutions
directed by this Act to be made by them, respectively, are
completed, make out a return, verified by the oath or affirma-
tion of said respective assessors for such assessment district,
which shall set forth the names of the owners within their re-
spective assessment districts to whom property has been val-
ued under this Act, and a list of the property valued to such
owners, respectively. If. the name of any owner is unknown,
the property shall be returned as belonging to a person un-
known. After the name of each owner, as aforesaid, shall be
set down the property valued to said owner, described as di-
rected in this Act, and the value thereof as valued, shall be
duly extended opposite to each item of said property, and
such definite description shall be given thereof as shall make
the same, if real estate, easily identified. The said returns
shall include all property which is claimed to be exempt, and
its valuation opposite said property so claimed to be exempt,
in a column provided for same, the assessors shall write the
words, "Claimed to be exempt." The said assessors appointed
to act in any county of this State, as soon as they shall have
completed their work of assessment, shall deliver their returns
to the County Commissioners of their respective counties sit-
ting as boards of control and review, and said assessors shall
also return to the County Commissioners of their respective
counties as boards of control and review, all schedules and re-
turns filed with them by all persons residing in their respect-