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INDEX.
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1841
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Chap.
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Sec.
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VALUATION AND ASSESSMENT OF PROPERTY
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IN THIS STATE — To have power, when they think it ne-
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cessary, to require the owners, etc. to fur-
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nish such information with regard to the
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number of acres and location of lands, as
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may be necessary to enable them to as-
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certain the value thereof, the same, if re-
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quired by said assessors, to be under oath,
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etc. to he administered by some one of
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said assessors,
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23
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10
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Any person owning any slave or having
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care of such slave, shall return to the as-
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sessors of the county, etc. in which such
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slave shall live, when required by the as-
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sessors, a full and true account of such
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slaves, with the name and age of each, to
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be signed by such person, and if required,
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verified by oath, to be administered by said
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assessors; said slaves to be produced if re-
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quired, before the assessors, to be viewed
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and valued by them, and if upon examina-
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tion, any slave be found incapable to labor,
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to be exempt from taxation,
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11
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That for the discovery of all the proper-
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ty liable to assessment, any person, when
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required by assessors, etc. shall give a full
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account thereof, both as owner and posses-
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sor in any and every case, distinguishing
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the property under his care from his own,
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which account, if required, to be under
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oath, etc. such property or pails thereof as
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assessors shall require, if practicable, to be
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produced for inspection and valuation; and
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for discovering of the owner of any vessel
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liable to assessment, it shall be the duty of
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the captain or master, etc. having charge,
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when required, to produce its papers, and
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to give such other information on oath, as
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may be in his power, in relation to the
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ownership of said vessel,
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12
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If any person shall refuse, or after twen-
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ty days notice, neglect to rentier such list,
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etc. as he is required to furnish by said as-
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