1652.

LAWS OF MARYLAND.

CHAP. 337.

Persons when
required, to
give statement

of property
under his care
or manage-
ment, from his
own.

SEC. 12. And be it enacted, That for the discovery
of all other property liable to assessment, every person,
when required thereunto by the assessors of the assess-
ment district in which his or her property, or the pro-
perty under his or her care lies, shall give a full and
particular account or statement in writing thereof, to
such assessors, distinguishing in such account or state-
ment, the particular property which may be under his
cure or management, from his own; which said account
or statement shall he under the oath or affirmation of
such person, to be administered by one of the said as-
sessors, and such property, or each parts thereof as said
assessors shall require, shall, if practicable, he produced
before the said assessors for their inspection and valua-

Discovery of
owners of ves-
sels.

tion; and for the discovery of the owner or owners of
any vessel liable to assessment, it shall be the duty

of the captain or master, or other person having charge
thereof, when he shall be thereunto required, to pro-
duce the papers of such vessel to said assessors, and to
give such other information, on oath or affirmation, as
may be in his power, in relation to the ownership
thereof.

Forfeiture for
neglect or re-
fusal to render
statement of
property, &c.

SEC. 13. And be it enacted, That if any person shall
wilfully refuse, or, after twenty days notice, shall neg-
lect to render any such statement or account of his or
her properly or effects, or any part thereof, as by this
act, he or she is required to furnish upon the requisition

of the assessors of the proper assessment district, he or
she shall forfeit a sum not less than fifty nor more than
five hundred dollars, and the said assessors shall there-
upon, upon their own knowledge, and on the best
information they can obtain, value the properly of each
person to the utmost sum they believe the same to be
worth in cash; and in their return of said valuation,
they shall certify the refusal or neglect of the owner of
such properly, and the county commissioners of the
county, or the appeal tax court of Baltimore city, as
the case may he, shall assess such person according to
the sum so returned, and the same shall be considered
as the assessment; and if any person shall give a false
or partial account or statement of any property under
his or her management, in his or her possession, with
intent that the payment of the just assessment or rate

of tax on any property may be avoided, such person
shall forfeit a sum not less than fifty nor more than five
hundred dollars.

Abatements.

SEC. 14. And be it enacted, That in all cases where
abatements from tax levied under this or any other

act of the General Assembly, shall be demanded on ac-
count of removal of residence from one county to any