T. HOLLIDAY HICKS, ESQ., GOVERNOR

1860.

SEC. 2. And be it enacted, That any assessor ap-
pointed by the commissioners of said town, under
existing laws, shall have the power and authority
to require the owner, possessor or claimant of any
property, hereby made liable to valuation and as-
sessment, to give him a full and accurate statement
in writing of his, her or their property, as may be
necessary, to enable the said assessor to ascertain
the value thereof, the same to be under the oath or
affirmation of such person or persons, to be admin-
istered by the assessor.

CHAP. 114

Owner may
be required to
give full state-
ment of pro-
perty.

SEC. 3. And be it enacted, That if any person
shall wilfully refuse, or after ten days notice, shall
neglect to render any such statement of his, her or
their property or effects in any part thereof, as by
this act, he, she or they are required to furnish
upon the requisition of the assessor for the said
town, the said assessor shall thereupon, upon his
own knowledge and on the best information he can
obtain, value the property of such person to the ut-
most sum he believes the same to be worth in cash,
and in his return of said valuation he shall certify
the refusal or neglect of the owner, possessor or
claimant of such property, and the commissioners
of the said, town shall assess such person according
to the sum so estimated, and the same shall be con-
sidered as the assessment, until altered by the said
commissioners sitting to hear appeals and correct
errors, as now provided by law.

Duty of as-
sessor, when
owner of pro-
perty refuses
to make state-
ment.

SEC. 4. And be it enacted, That the president
or other proper officers of Banking and other pri-
vate 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 as-
sessed, against said person or persons, or company
owning said stock, under the provisions of this act,
shall make out and deliver to the said assessor an
account of stock so standing as aforesaid, in such
corporation, and the same shall be verified by the
oath or affirmation of the proper officer of the cor-
poration, or the said assessor may require that the
stock books of said corporation shall be opened to
him for his inspection.

Officers of
corporations,
&c., required
to give exhib-
its of stock.

SEC. 5. And be it enacted, That the taxes to
be levied on the property made liable to be valued and
assessed by this act, shall be leins on the real es-
tate of the persons so indebted, from the day on

Tax-liens.