INDEX.

1841

Chap.

Sec.

VALUATION AND ASSESSMENT OF PROPERTY

IN THIS STATE — To have power, when they think it ne-

cessary, to require the owners, etc. to fur-

nish such information with regard to the

number of acres and location of lands, as

may be necessary to enable them to as-

certain the value thereof, the same, if re-

quired by said assessors, to be under oath,

etc. to he administered by some one of

said assessors,

23

10

Any person owning any slave or having

care of such slave, shall return to the as-

sessors of the county, etc. in which such

slave shall live, when required by the as-

sessors, a full and true account of such

slaves, with the name and age of each, to

be signed by such person, and if required,

verified by oath, to be administered by said

assessors; said slaves to be produced if re-

quired, before the assessors, to be viewed

and valued by them, and if upon examina-

tion, any slave be found incapable to labor,

to be exempt from taxation,

"

11

That for the discovery of all the proper-

ty liable to assessment, any person, when

required by assessors, etc. shall give a full

account thereof, both as owner and posses-

sor in any and every case, distinguishing

the property under his care from his own,

which account, if required, to be under

oath, etc. such property or pails thereof as

assessors shall require, if practicable, to be

produced for inspection and valuation; and

for discovering of the owner of any vessel

liable to assessment, it shall be the duty of

the captain or master, etc. having charge,

when required, to produce its papers, and

to give such other information on oath, as

may be in his power, in relation to the

ownership of said vessel,

"

12

If any person shall refuse, or after twen-

ty days notice, neglect to rentier such list,

etc. as he is required to furnish by said as-