A.D. 1777
as other Property in their Diſtricts, and make Return as aforeſaid; and ſuch Valuation ſhall be returned by the Court of the County wherein ſuch Valuation ſhall be made, to the Court of the County wherein the Owner of ſuch Property reſides, who ſhall be obliged to pay the Aſſeſſment thereon to the Taxgathers of the Diſtrict, in the ſame Manner as for ſuch of his Property as may be valued in his own County.
Pen. for Perſons neglecting to give Inventories of their Eſtates. X. AND be it Enacted, by the Authority aforeſaid, That if any Perſon ſhall fail or refuſe to give in an Account of his or her Property, agreeable to the Directions of this Act, it ſhall and may be lawful for the Aſſeſſors in the reſpective Counties and Diſtricts to the Value on Oath, as nearly as they can eſtimate the ſame, the Value of the Property of the Perſon or Perſons ſo failing or refuſing as aforeſaid; and the Aſſeſſment thereupon ſhall be One Penny for every Pound Value, and ſhall be collected in the ſame Manner as other Aſſeſſments mentioned in this Act.
Pen. on Juſtices neglecting their Duty. XI. AND be it Enacted, by the Authority aforeſaid, That if the Juſtices of the reſpective County Courts ſhall fail or neglect to lay out their reſpective Counties into Diſtricts as aforeſaid, or ſhall fail or neglect to appoint a Magiſtrate, or Perſons to aſcertain the Value of Property, or a Taxgather in each Diſtrict, or ſhall fail or neglect to do any other Duty by this Act required, every Juſtice ſo failing or neglecting as aforeſaid ſhall forfeit and pay the Sum of One Hundred Pounds; to be recovered by Action of Debt in any Court of Record, in the Name of the Governor for the Time being, to be applied to the Uſe of the State.
Pen. on Perſons neglecting to do the Duties by this Act required. XII. AND be it further Enacted, by the Authority aforeſaid, That if the Magiſtrates to be appointed in Virtue of this Act for receiving an Account of Eſtates in their reſpective Diſtricts, or any of them, or any of the Perſons to be nominated and appointed to value the Property of the Inhabitants as aforeſaid, ſhall refuſe or neglect to do the ſeveral and reſpective Duties by this Act required, or any of them, the Perſon ſo refuſing or neglecting ſhall forfeit and pay the Sum of One Hundred Pounds; to be recovered by Action of Debt, in the Name of the Governor, and to be applied to the Uſe of the State.
Proceedings with Inteſtates, Minors, &c. XIII. AND be it Enacted, by the Authority aforeſaid, That Inventories of the Eſtates of Teſtators, Inteſtates, Minors, and Adſentees, ſhall be delivered by the Executors, Adminiſtrators, Guardians and Agents, or Attornies, reſpectively, in the ſame Manner as the Eſtates of other Perſons, and on Refuſal or Neglect, ſhall be valued as aforeſaid; and the Aſſeſſment ſhall be levied of the proper Eſtate of ſuch Executor, Adminiſtrator, Guardian, Agent, or Attorney, ſo refuſing or neglecting as aforeſaid, any Law, Uſage or Cuſtom, to the contrary, notwithſtanding.
With real Eſtates of Perſons out of the State. XIV. AND be it further Enacted, by the Authority aforeſaid, That the real Eſtates of Perſons reſiding out of this State, who have not any Perſonal property therein, ſhall be aſſeſſed yearly by the Perſons appointed to value the Eſtates of the Inhabitants, and a particular and ſeparate Return thereof made to the County Court; and if the aſſeſſment thereon ſhal not be diſcharged within Two Years after the paſſing of this Act, then ſuch Eſtate, or ſo much thereof as may be neceſſary to diſcharge the
