LEVIN WINDER, ESQ. GOVERNOR.

227

slave shall omit to give in any slave, or willfully less-
en or increase his or her age, such owner or owners
or person having the management of such slave,
shall pay double the tax on the real value of such
slave.

1812.

13. AND BE IT ENACTED, That every per-
son, when required by the assessors of the district in
which his or her real and personal property, or the
property under his or her care and management lies,
shall give into such assessor a full and particular ac-
count of all his or her real and personal property in
the same district; and of all real and personal proper-
ty in his or her possession, or under his or her care
and management, liable to assessment, and the name
of the person to whom the same belongs; and if any
person shall refuse, or after reasonable notice shall
neglect to render such account, he or she shall forfeit
a sum not exceeding one hundred dollars for such re-
fusal or neglect; and the assessor shall on his own
knowledge, or the best information he can obtain,
value the property of such person to the utmost sum
he believes in his conscience the same may be worth
in ready money; and shall certify to the commission-
ers of the tax the property so valued, and also the re-
fusal or neglect; and the said commissioners shall
double the assessment of such person, and the same
shall be collected as the public assessment; and if
any person shall give in a partial account of his or
her said real or personal property, under his or her
care and management, or of the property in his or-
lier possession, with intent that the payment of the
assessment or rate on any property omitted may be
avoided, such person shall pay double the tax on the
real value of such property.

Persons own
ing or having
the care and
management
of property
shall give an
account to the
assessors.

14. AND BE IT ENACTED, That every as-
sessor shall inform himself, by all lawful ways and
means, of all real and personal property in his dis-
trict, (except as before excepted, ) and shall immedi-
ately on such information, proceed to value such pro-
perty agreeably to the directions of this act, and shall
bring with him at the time and to the place appointed
by the commissioners for his appearance, a certificate
in writing, of the particulars of all real and personal
property in his district, and of his valuation of the
personal estate, and of such real estate as he shall be
directed to value by the commissioners; in which
shall be expressed the number of slaves of each de-
scription within this act, and the weight of plate,
and the value of each of the above species of proper-

Assessors
shall inform
themselves by
all lawful
means of the
property in
their districts,
&c. — certif-
cate.