THOMAS SIM LEE, Efquire, Governor.

1792.

XXII. And, for the difcovery of all other real and perfonal property liable to
affeffment by this act, Be it enacted, That every perfon, when required by the
affeffors of the diftrict in which his real and perfonal property, or the property un-
der his care and management, lies, fhall give in to fuch affeffor a full and parti-
cular account of all his real and perfonal property in the fame diftrict, and of all
real and perfonal property in his poffeffion, or under his care and management,
liable to affeffment, and the name of the perfon to whom the fame belongs; and
if any perfon fhall refufe, or after reafonable and convenient notice fhall neglect,
to render fuch account, he fhall forfeit a fum not exceeding twenty pounds cur-
rent money for fuch refufal or neglect; and the afTeflbr fhall, on his own know-
ledge, or the beft information he can obtain, value the property of fuch perlon
to the utmoft fum he believes in his confcience the fame may be worth, in ready
money, and fhall certify to the commiffioners of the tax the fum fo valued, and
alfo the refufal of neglect, and the faid commiffioners fhall double the affeffment
of fuch perfon, and the fame fhall be collected as the public affeffment; and if
any perfon fhall give in a partial account of his faid real or perfonal property
under his care and management, or of the property in his poffeffion, with intenl
that the payment of the affeffment or rate on any property omitted may be
avoided, fuch perfon fhall forfeit the value of the property omitted.

CHAP.

LXXI.

And all other
property, &c.

XXIII. And be It enacted, That every affeffor fhall inform himfelf, by all
lawful ways and means, of all real and perfonal property in his diftrict, (except
as before excepted) and fhall, immediately on fuch information, proceed to value
fuch property agreeably to the directions of this act, and fhall bring with him at
the time, and to the place, appointed by the commiffioners for his appearance, a
certificate, in writing, of the particulars of all real and perfonal property in his
diftrict, and of his valuation of the perfonal eftate, and of fuch real eftate, as he
fhall be directed to value by the commiffioners, in which fhall be expreffed the
number of flaves of each defcription within this act, and the weight of plate,
and the value of each of the above fpecies of property, and all other real and
perfonal property, and the value thereof, and the amount of the value of the
whole real and perfonal property of every perfon in his diftrict, and the amount
of the value of all real and perfonal property in the diftrict, and fhall return,
with his certificate, an alphabetical lift of the names of all perfons whofe pro-
perty he fhall value; and if any affeffor cannot difcover the owner of any real
and perfonal property in his diftrict, he fhall value and mention the fame in his
return, and note that the owner is unknown.

Duty of affef-
fors.

XXIV. And be it enacted That the following fpecies of perfonal property
fhall be valued at the refpective fums following, to wit: Every male and female
flave from eight to fourteen years of age, fifteen pounds current money; and every
male flave from fourteen to forty-five years of age, forty-five pounds like money;
and every female flave from fourteen to thirty-fix years of age, thirty pounds like
money; male and female flaves under eight years of age, and male flaves above
the age of forty-five years, and female flaves above the age of thirty-fix years,
to a true proportioned value to male and female flaves above or under thole ages ;
and fhall return, in their certificate, the number of negroes of each perfon above
the faid ages, with their valuation; and if any flave fhall not be perfect in
his limbs or fight, or from the want of health, or any vifible infirmity, fhall be
tendered incapable to perform his ufual and proper labour, the affeffor fhall make
a reafonable abatement for fuch cafes, and fhall note the fame in his return; and
filver plate eight fhillings and four-pence like money per ounce; and the other
articles of perfonal property fhall be left to the difcretion and judgment of the
feveral affeffors, who fhall eftimate the fame at its actual worth in ready money
made current by law: Provided, that the faid affeffors fhall be at liberty, and
are hereby directed, to eftimate male flaves, who are tradefmen, at fuch value as
they may adjudge them to be worth, regarding their refpeftive trades, and their
proficiency therein.

Valuation of
flaves, &c. i

XXV. And be it enacted, That every perfon whofe property fhall not be af-
feffed to the amount of ten pounds current money, and who fhall not have a free-

Who are

deemed pau-
pers.