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return, and the oath or affirmation thereto, may be
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made by any agent of the said person or owner who
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has full knowledge of his said property.
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SEC. 22. And be it enacted, That if any person or
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Penalty for
neglect.
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owner of property, so required to return an account,
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as aforesaid, shall wilfully neglect so to do, within
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twenty days after such notice, or if any person or
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owner, as aforesaid, being required by a notice from
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said assessors personally served upon him shall re-
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fuse or neglect to return the account aforesaid, re-
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quired from him within twenty days after such
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special notice, such person or owner shall forfeit a
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sum not less than fifty, nor more than tive hundred
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dollars, to be recovered by suit, in the name of the
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State of Maryland against such person or owner in the
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Circuit Court for that county, or in that court in the
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City of Baltimore, which shall have jurisdiction over
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the said case; and, upon refusal or neglect, as afore-
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said, of any person or owner, as aforesaid, or of any
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agent, as aforesaid, to make such return, the said
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assessors shall upon their own knowledge, and upon
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Value prop-
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the best information they can obtain, value the prop-
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erty
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erty of such owner , or person to the utmost sum they
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may believe the same to be worth in cash.
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SEC. 23. And be it enacted, That any owner of
|
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False or par-
tial account
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property, or person, who shall give a false or partial
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—penalty.
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account or statement of any property owned by him,
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her or it, or under his, her or its management, or in
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his, her or its possession, with intent that the just
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valuation," assessment or taxation of such property
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may be avoided, shall forfeit and pay twice the
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amount of taxes, which would have been due upon
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such property, if the same had been duly returned
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and valued; and said sum shall be recovered by an
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action brought in the name of the State of Maryland
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against such person or owner, in the Circuit Court
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of that county, or in that court in the City of Balti-
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more, which shall have jurisdiction in the said case;
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and in the trial of such cause, the jury shall have
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the right to find from the evidence the amount of
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taxes, which would have been due upon said prop-
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erty, if the same had been duly returned and valued
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as aforesaid.
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