1841.

LAWS OF MARYLAND.

chap. 325.

have completed their assessment make oath or affirmation to
said assessors, that, the value thereof does not exceed a
certain sum to be specified in said oath or affirmation, it
shall be the duty of said assessors to value such salary, in-
come, emolument or profit, at the sum so specified and no
more.

Vacancy
among assess-
ors to be filled
by levy court

Sec. 5. And be it enacted, That if any one or more of
the assessors directed to be appointed by this act, shall die,
resign or refuse to serve, such vacancy or vacancies shall
be filled as soon thereafter as may be by the levy court,
commissioners, or mayor and city council of Baltimore as
the case may be, and if any person appointed assessor as
aforesaid who shall have accepted his appointment, shall
neglect to make the required returns, certificates and au-
thentications agreeably to this act, he shall for every such
neglect forfeit a sum not exceeding five hundred dollars.

Persons to
furnish on
oath, state-
ment to as-
sessors.

SEC. 6. And be it enacted, That it is hereby declared
and made to be the duty of each and every person whoso
salary, emolument, income or profit, is made taxable by
this act, to furnish when required to do so by the assessor
of the district in which such person resides, a particular,
full, and correct statement of the same, which said state-
ment if required by the assessor shall be made under the
oath or affirmation of such person to be administered by
said assessor, and if any person shall refuse, or after ten
days notice, neglect to lender an account of such salary,
emolument, income or profit, such person so offending shall
forfeit and pay a sum not exceeding one thousand dollars,
and the said assessor shall thereupon on his own knowledge,
or the best information he can obtain, value such salary,
emolument, income or profit, to the full amount of what he
believes the same to be worth, and if any person shall give
in a false or a partial account of his salary, emoluments, in-
come or profit, with an intent to defraud such person, shall
forfeit and pay a sum not exceeding one thousand dollars.

Assessors to
complete the
assessment on
or before the
first Monday
in August.

SEC. 7. And be it enacted, That the aforesaid assessors,
shall on or before the first Monday in August next, complete
the assessment of their several assessment districts, and
shall at the same time make, return and deliver to the levy
court or commissioners of the several counties and Howard
district, and to the appeal tax court of Baltimore city, a
certificate in writing, designating in alphabetical order the
names and residence of the persons whose office, profes-
sion or occupation they have assessed, with the amount of
salary, emolument, professional income or professional pro-
fits held or received by or secured to them, as also the as-
sessment district in which such assessment was made.