1838.

LAWS OF MARYLAND.

CHAP. 215.
Penalty for refusal.

Double tax.

sor or assessors, when required, a true account, of all
such property owned by him, her or them, or under
his, her or their care and management, and if any
person or persons, owning or having the care or charge
of such property as aforesaid, shall wilfully neglect or

refuse to give such statement, with a view to lessen

the same, he, she or they, shall pay double the tax on
the real value of such property.

Every person when
required.

Shall give full ac-
count of property.

Sec. 6. And be it enacted, That every person or
persons, when required by the said assessors, shall
give them a full and particular account of his, her or
their real and personal estate, and all the real and
personal estate, under his, her or their management
or in his, her or their possession, liable to assessment;
the person to whom the same belongs, and the district

Penalty for neglect

or refusal $50.

in which the same may be, and if any person or per-
sons shall refuse, or after reasonable notice, shall ne-
glect to render such account, he, she or they shall for-
feit and pay, for the use of said county, the sum of
fifty dollars, to be collected by suit in the name of the
commissioners of said county against such person or

Assessor shall then
value.

persons so refusing or neglecting, and the assessors,
from the best information they can obtain, shall value
the said property, and shall certify to the commission-

ers the property so valued, and also the said refusal

Double assessment

imposed.

or neglect, and the said commissioners shall double
the assessment, of such person or persons, and if any
person or persons shall give in a partial account of
his, her or their real and personal property, or of the
real and personal property, in his. her or their posses-
sion, or under his, her or their care and management,
with the intention to avoid the payment of the assess-
ment or tax on such property, such person or persons
shall pay double tax on the real value of such property.

Assessor shall ascer-

tain the value.

At cash valuation.

Sec. 7. And be it enacted, That the assessors shall
inform themselves by ail lawful ways and means, of
all real and personal property in said county, and
shall value the same, according to the provisions this
act, to the full cash, value thereof.

Their compensa-

tion.

Sec. 8. And be it enacted, That the several assessors
appointed by virtue of this act, shall receive such com-
pensation for their services as the commissioners of
said county, shall think reasonable and proper, accord-
ing to the duty which said assessors shall respectively