62 LAWS OF MARYLAND. [CH. 25

and chargeable according to such valuation with the public
assessment for the use and purposes of the said corporation;
any Assessor or Assessors appointed by the Commissioners
of said town shall have the power and authority to require
the owner or owners, possessors or claimants of any property
made liable to valuation and assessment, to give him or them
a full and accurate statement in writing of his, her or their
property as may be necessary to enable the Assessor or As-
sessors to ascertain the value thereof, the same to be under
the oath of such person or persons, to be administered by a
notary public.

257. If any person or persons shall wilfully refuse, or after
five days7 notice shall neglect to render such statement of
his, her or their property or effects in any part thereof, as
he, she or they are required to furnish, upon the requisition
of the Assessor or Assessors for said corporation, the said
Assessor or Assessors shall then, upon his or their own
knowledge, and upon the best information he or they can
obtain, value the property of such person or persons to the
sum he or they believe the same to be worth in cash; and in
his or their return of said valuation, he or they shall certify
the refusal or neglect of the owner or owners, possessor or
claimants of such property, and the said Commissioners shall
assess such person according to the sum so estimated, and
the same shall be considered as the assessment until altered
by the said Commissioners, sitting to hear appeals and to
correct errors. Notwithstanding anything to the contrary
herein, the Commissioners may assess all property for the
purposes of town taxes at the same value as said property is
assessed for state and county taxes.

258. The president, cashier, or other proper office of bank-
ing or other private corporations whose stock, standing in the
name of any individual or company on the books of said
bank or corporation, is liable to be valued and assessed
against such person or persons or company owning said
stock under thev provisions of this Act, will make out and
deliver to the said Assessor or Assessors an account of such
stock so standing as aforesaid in such bank or corporation,
and the same shall be verified by the oath of the proper
officer of the bank or corporations, or the said Assessor or
Assessors may require that the stock-books of said bank or
corporation shall be open to him or them for his or their
inspection, if necessary.

259. The taxes to be levied on the property made liable
to be valued and assessed by this Act, shall automatically
be liens on the real estate of the person so indebted from the
day on which the tax list shall be delivered to the said
Bailiff or persons authorized to receive and collect the same.