INDEX TO THE PUBLIC LOCAL LAWS

Chap.

Sec.

SOMERSET

COUNTY— Account of slaves when re-

quired to be delivered to assessors by per-

sons owning, etc. with name, age and sex

of each; account to be signed by person

making the same,

51

10

Assessor to view such slaves and make

enquiry into health of slave if necessary,

and return account of such person, etc. to

commissioners within the time prescribed,
If any owner, etc. of any slave omit to

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report to assessor, etc. or wilfully lessen or

increase the age or make false statements

as to health, to pay double tax on the real

value, etc.

Account when required by assessors to

be given by person of all of his real or per-

sonal estate, etc. liable to assessment, and

also of all under his management or in pos-

session, the person to whom the same be-

longs, and the election district in which it

may be,

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11

Upon refusal, or after reasonable notice,

neglect to render such account, to forfeit for

use of county, $50, to be collected by suit,

in the name of commissioners for, etc. as-

sessors to value such property, and certify

and also said refusal or neglect, and com-

missioners shall double the assessment of

such person, etc.

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If any person shall give partial account

of his property, or of that under his man-

agement, with intent to avoid the payment

of the assessment, etc. such person shall

pay a double tax on such property,

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Assessors to inform themselves, etc. of all

property in their respective districts, and va-

lue the same to the full cash value,

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12

When vacancy occurs of any of said as-

sessors, etc. commissioners to fill, etc.

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13

Every part of act of 1812, ch. 191, not

inconsistent with this, declared to be in

force, etc.

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14

Commissioners of the county to make

such compensation to their clerk for the ad-

ditional duties, etc. as they may think pro-