E. LOUIS LOWE, ESQUIRE, GOVERNOR.

1852.

and fifty dollars each; third, male slaves, from twenty-
one to forty-live years, their number and aggregate
value, estimating this class at four hundred dollars each ;
fourth, male slaves, from forty-five to sixty years of age,
at one hundred and sixty dollars each; fifth, female
slaves, under twelve years of age, estimating this class
at fifty dollars each; sixth, female slaves, from twelve
to twenty-one years of age, estimating this class at two
hundred dollars each; seventh, female slaves, from
twenty-one to forty years of age, estimating this class at
three hundred dollars each; eighth, female slaves, from
forty to sixty years of age, estimating this class at one
hundred dollars each; and it shall be the duty of the
said assessors, also, to specify in said returns the name

of each slave, and opposite the name, the age and as-
sessed value; Third, stock in trade, its general descrip-
tion and value; Fourth, public securities liable to valua-
tion, particularly specified, with their respective values ;
Fifth, bank stocks and other stocks, particularly speci-
fied, with their respective values; Sixth, private securi-
ties; Seventh, live stock; Eighth, household furni-
ture; Ninth, plate; Tenth, gold and silver watches;
Eleventh, property of other descriptions — aggregate
value of each.

CHAP. 337.

SEC. 10. And be it enacted, That the said assessors
shall have power and authority to require the owners,
possessors or claimants of land, within their respective
assessment districts, to furnish such information with
regard to the number of acres and location of said lands,
as may be necessary to enable them to ascertain the
value thereof, the same to be under oath or affirmation

of such person or persons, to be administered by some
one of said assessors.

Authority to
require own-
ers to furnish
information.

SEC. 11. And be it enacted, That any person own-
ing any slave or slaves, or any person having the care
or management of such slave or slaves, shall deliver to
the assessors, of the assessment district in which such
slave or slaves shall live, whenever required thereunto
by such assessors, a full and true account of such slave
or slaves, owned by him or her, or under his or her
management, with the name and age of each, and the
same shall be signed by such person, and verified by the
oath or affirmation of such person, to be administered by
some one of said assessors, and the said slave or slaves
shall be produced, if required, before said assessors, to
be examined and valued by them; but if any slave or
slaves shall, upon such examination, be incapable of
labor from old age or any other infirmity, they shall be
exempt from taxation.

Owners of
slaves to give
true account

of slaves.