WILLIAM GRASON, ESQUIRE, GOVERNOR.

1839.

session liable to assessment, the person or persons to
whom the same belongs, and the election district in which
the same may be; and if any person or persons shall re-
fuse, or after reasonable notice, shall neglect to render
such account, he, she or they shall forfeit and pay, for the
use of said county, the sum of fifty dollars, to be collected

son so refusing and neglecting; and the assessor in such
case shall from the best information he can obtain, value
such property, and shall certify to the commissioners
aforesaid the property so valued, and also the said refusal
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 per-
sonal property in his, her or their possession, or under
his, her or their management and care, with an intent to
avoid the payment of the assessment or a tax on such
property, such person or persons shall pay a double tax
or assessment on the real value of such property.

CHAP. 51.

In case of re-
fusal.

Assessors to va-

lue, &c.

In case partial
ac't. be given.

SEC. 12. And be it enacted, That each assessor who
shall he appointed in virtue of this act, shall inform him-
self by all lawful ways and means, of nil real and person-
al property in their respective districts, and shall value
the same according to the provisions of this act, and to
the full cash value thereof.

Assessor to in-

form himself
of property in

his district.

SEC. 13. And be it enacted, That in case any of the

said assessors shall die or be rendered incapable of acting
before the assessment is completed, the commissioners
aforesaid may appoint another to fill the vacancy.

Vacancies.

SEC. 14. And be it enacted, That every part of the act
of Assembly, passed at November session, eighteen hun-
dred and twelve, chapter one hundred and ninety-one, not
inconsistent with the provisions of this act, is hereby de-
clared to be in full force, and to have the same effect as
if the same were incorporated into this act.

In full force.

SEC. 15. And be it enacted, That the commissioners of
Somerset county, be and they are hereby authorised and
required to make such compensation to their clerk
for the additional duties required by this act, as they
or a majority of them may think right and proper, to be
collected and paid as other county charges; provided,
such additional compensation shall not exceed twenty-five
dollars.

Compensation
to clerk.

Proviso.