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INDEX.
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1841
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Chap.
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Sec.
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sessors, he shall forfeit a sum not exceeding
$1, 000; and. the said assessors on their
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own knowledge, or the best information
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they can obtain, shall value the property of
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such person to the utmost they may believe
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it to be worth in cash, and in the return of
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said valuation, to certify the refusal or ne-
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glect, etc. and the levy court or commis-
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sioners shall assess such person according
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to the sum so returned, etc. and if any
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person shall give a false or partial account,
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with intent that the payment of the just
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assessment may be avoided, to forfeit a
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sum not exceeding $1, 000,
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23
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13
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VALUATION AND ASSESSMENT OF PROPERTY
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IN THIS STATE — If any person who ought to be asses-
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sed, shall by removing his effects, etc. or shall
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by fraud or device, escape and not be taxed,
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and the same be proved, etc at any time
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within one year alter said property ought
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to have been valued, every such person
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shall be charged in the county, &c. where
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he is found, and upon proof the same
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which he ought to have been rated at, &c.
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and upon conviction, &c. shall forfeit a sum
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not exceeding $1, 000.
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14
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If any person when called on by the as-
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sessors to ascertain the quantity and ap-
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praise the value of his personal property.
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which cannot without great inconvenience
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and delay be assessed by the assessors,
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other than negroes, will make oath, &c.
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that the actual worth of such property, &c.
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does not exceed the sum to be specified in
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such oath, in such case the assessors shall
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not make or return any other account of
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such properly or valuation than is specified
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in such oath; and such person shall not be
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rated or taxed for any greater amount than.
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is specified in such oath,
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15
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That for the purpose of valuing the stock
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of banking or other private corporations,
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held by non-residents, it is declared and un-
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derstood that the stock of a banking, insu-
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