JAMES THOMAS, ESQUIRE, GOVERNOR.

1832.

ble with, any tax, assessment, or charge by virtue of this
act.

CHAP. 257.

Sec. 5. And be it enacted, That it shall be the duty of
every person owning real and personal property, in said
county, liable to assessment, or having the possession or
charge thereof, as guardian, agent or otherwise, when re-
quired by any assessor appointed in virtue of this act, to
give any such assessor, an account of the name of all such
real and personal property, and the quantity of acres in
each separate tract, the name of the person to whom the
same belongs, and the district in which the same may lie;
and if any person owning or having the possession or
charge of any real and personal property in said county,
liable to assessment, shall refuse, or after reasonable notice,

Duty to give ac-

count to assessors

neglect to render or give such account, as aforesaid, the
assessors or any one of them, from the best information he
or they can obtain, shall value such real and personal pro-
perty, and certify to the Levy court, the value thereof, and
the fact of such refusal or neglect; and the said Levy court
shall double the assessment on any such real and personal

Penalty for neg-

lect

property, and if any person shall give a partial account of
his, her or their real and personal property, or of any real
and personal property in his, her or their possession or
charge, liable to assessment or taxation, with the intention

Perspms giving

party account

to avoid the payment, or lessen the amount of assessment
or tax thereon, such person or persons shall pay dou-
ble tax, on the real value of any such property.

Shall pay double

tax.

Sec. 6. And be it enacted, That in case any of the said
assessors should refuse to accept, resign or die, or in any
other manner be rendered incapable of acting before the
assessment is completed, the said Levy court shall fill such
vacancy or vacancies.

Sec. 7. And be it enacted, That the said assessors shall
complete the assessment, and make return thereof, to the
Levy court, of said county, on or before the fifteenth day of

Time limited.

August next; and the said assessors shall receive such com-
pensation for their services, as the said Levy court shall
think reasonable and proper, according to the duty which
said assessors shall respectively perform, which compensa-
tion shall be levied, collected and paid as other county
charges are.

Corporation.