JAMES THOMAS, ESQUIRE, GOVERNOR.

1832.

separately, in a well bound book, to be provided, for the
purpose, for each district.

CHAP. 278.

Sec. 6. And be it enacted, That any person owning pro-
perty, real or personal, or having charge of such as guar-
dian or agent, shall deliver to the said assessor or asses-
sors, when required, a true account of all such property
owned by him, her or them, or under his, her or their care
and management, and if any person or persons owning, or

Statement of the

property to be ren-

dered

having the care or charge of such property as aforesaid,
shall wilfully neglect or refuse to give such statement, with
a view to lessen the same, he, she or they shall pay double
the tax on the real value of such property.

Double tax in case
of neglect.

Sec. 7. And be it enacted, That every person or persons,
when required by the said assessors, shall give them a full
and particular account of his, her, or their real and personal
estate, and all the real and personal estate under his, her
or their management, or in his, her, or their possession,
liable to assessment; the person to whom the same belongs
and the district in which the same may be, and if any per-

Particular account

to be rendered

son or persons shall refuse, or after reasonable notice, shall
neglect to render such account, he, she, or they shall for-
feit and pay, for the use of said county, the sum of fifty
dollars, to be collected by suit in the name of the commis-

refusing or neglecting; and the assessors, from the best in-
formation they can obtain, shall value the said property,
and shall certify to the commissioners the property so va-
lued, and also the said refusal or neglect; and the said

Penalty

commissioners shall double the assessment of such person
or persons, and if any person or persons, shall give in a

And double tax

partial account of his, her, or their real and personal pro-
perty, or of the real and personal property in his, her, or
their possession, or under his, her, or their care and man-

Case of partial

account

assessment or tax on such property, such person or per-
sons shall pay double tax on the real value of such pro-
perty.

To avoid payment
Liable to double

tax

Sec. 8. And be it enacted, That the assessors shall in-
form themselves by all lawful ways and means, of all rea;

valuation prescrib-
ed

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.

At cash value.

Sec. 9. And be it enacted, That in case any of the said
assessors shall die or be rendered incapable of acting be-
fore the appointment is completed, the commissioners of

Case of vacancy