INDEX.

1841

Chap.

Sec.

sessors, he shall forfeit a sum not exceeding
$1, 000; and. the said assessors on their

own knowledge, or the best information

they can obtain, shall value the property of

such person to the utmost they may believe

it to be worth in cash, and in the return of

said valuation, to certify the refusal or ne-

glect, etc. and the levy court or commis-

sioners shall assess such person according

to the sum so returned, etc. and if any

person shall give a false or partial account,

with intent that the payment of the just

assessment may be avoided, to forfeit a

sum not exceeding $1, 000,

23

13

VALUATION AND ASSESSMENT OF PROPERTY

IN THIS STATE — If any person who ought to be asses-

sed, shall by removing his effects, etc. or shall

by fraud or device, escape and not be taxed,

and the same be proved, etc at any time

within one year alter said property ought

to have been valued, every such person

shall be charged in the county, &c. where

he is found, and upon proof the same

which he ought to have been rated at, &c.

and upon conviction, &c. shall forfeit a sum

not exceeding $1, 000.

"

14

If any person when called on by the as-

sessors to ascertain the quantity and ap-

praise the value of his personal property.

which cannot without great inconvenience

and delay be assessed by the assessors,

other than negroes, will make oath, &c.

that the actual worth of such property, &c.

does not exceed the sum to be specified in

such oath, in such case the assessors shall

not make or return any other account of

such properly or valuation than is specified

in such oath; and such person shall not be

rated or taxed for any greater amount than.

is specified in such oath,

"

15

That for the purpose of valuing the stock

of banking or other private corporations,

held by non-residents, it is declared and un-

derstood that the stock of a banking, insu-