1829.
LAWS
OF MARYLAND.
CHAP. 106.
Penalty for false
returns.
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of the owner, or person having the care and management
of such slave, with the sex, age and health of such slave, according
to their opinion, to the commissioners of the tax as
aforesaid, within the time prescribed by the said commissioners
as aforesaid, and if any owner, or person having the care
and management of any slave, shall omit or give in any slave,
or wilfully lessen or increase his or her age, or make false
statements in relation to his or her health, such owner or
person having the care and management of such slave shall
pay double the tax on the real value of such slave.
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Return of property
—penalty for refusal
or neglect to
return.
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Sec. 12. And be it enacted,
That every person when required
by the said assessor, shall give to them a full and particular
account of all his or her real and personal estate, and all
the real and personal estate under his or her management, or
in his or her possession, liable to assessment, the person to
whom the same belongs and the election district in which the
same may be, and if any person shall refuse, or after reasonable
notice shall neglect to render such account, he or she shall
forfeit and pay for the use of the said county, the sum of fifty
dollars, to be collected by suit, in the name of the levy court,
against such person so refusing or neglecting, and the assessors
from the best information they can obtain, shall value the
said property, and shall certify to the commissioners of the
tax, the property so valued, and also the said refusal or neglect,
and the said commissioners of the tax shall double the
assessment of such person, and if any person shall give in a
partial account of his or her real or personal property, or of
the real and personal property in his or her possession, or under
his or her care and management, with an intent to avoid the
payment of the assessment of tax on such property, such person
shall pay double tax on the real value of such property.
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Assessors shall ascertain
and value
all property.
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Sec. 13. And be it enacted,
That the assessors shall inform
themselves by all lawful ways and means of all real and personal
property in said county, and shall value the same according
to the provisions of this act, and to the full cash value
thereof.
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Vacancy provided
for.
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Sec. 14. And be it enacted,
That in case any of the said
assessors shall die, or be rendered incapable of acting, before
the assessment is completed, the commissioners of the tax may
appoint another to fill the vacancy.
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Explanatory.
Act of 1812, ch.
91, in full force.
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Sec. 15. And be it enacted,
That nothing herein contained,
shall be considered as in any way affecting the duties of the
commissioners of the tax of said county, their clerk, the clerk
of the county court of said county, the collector of the county
tax of said county, or any other officer or person whatsoever,
except so far as their respective duties are necessarily
changed or modified by this act, and that every part of the
act of Assembly passed at November session, eighteen hundred
and twelve, chapter one hundred and ninety-one, not inconsistent
with the provisions of this act, is hereby declared
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