WILLIAM GRASON, ESQUIRE, GOVERNOR.

1841.

such person, and if required by the assessors, verified by
the oath or affirmation of such person, to be administered
by one of said assessors, and the said slave or slaves shall
be produced, if required, before the said assessors, to be
viewed and examined, and valued by them; but if any slave
or slaves shall upon such view and examination, be incapa-
ble to labor from old age, or any other infirmity, they shall
be exempt, from taxation.

CHAP. 23.

On oath, if re-
quired.

If slave be in-
capable to labor.

SEC. 12. And be it enacted, That for the discovery of all
other property liable to assessment, every person when re-
quired thereunto by the assessors of the county or district,
in which his or her property, or the property under his or
her care or management, lie, shall give a full and particular
account thereof, to such assessors, both as owner and pos-
sessor, in any and every case whatever, distinguishing in
such account the particular property which may be under
his care and management from Ins own, which said account,
if required by the said assessors, shall be under the oath or
affirmation of such person, to be all ministered by one of the
said assessors; and such property, or such parts thereof, as
the said assessors shall require, shall if practicable, be pro-
duced before the said assessors for their inspection and va-
luation; and for the discovery of the owner or owners of
any vessel, liable to assessment under the provisions of this
act, it shall be the duty of the captain, or master or other
person having charge thereof, when he shall be thereunto
required, to produce its papers to said assessors, and to give
such other information on oath, as may be in his power, in
relation to the ownership of said vessel.

Account to be
given by owner
of property.

SEC. 13. And be it enacted, That if any person shall re-
fuse, or after twenty days notice shall neglect to render any
such list, statement or account of his property or effects, or
any part thereof, as by this act he is required to furnish
upon the requisition of the assessors of the proper county

In case of refu-
sal to give such
account.

or district, no or she shall forfeit a sum not exceeding one
thousand dollars; and the said assessors shall thereupon, on
their own knowledge and on the best information they can
obtain, value the property of such person to the utmost sum

To forfeit not
over $1, 000.

they believe the same may be worth in cash; and in their
return of said valuation, they shall certify the refusal or ne-
glect of the owner of such property, and the levy court or
commissioners of the county or of Howard District, or the
appeal tax court as hereinafter provided for, as the case
may be, shall assess such person according to the sum so
returned; and the same shall be collected as the assessment;

Assessors to cer-
tify such refu-
sal, &c.