Sec. 7. If any person shall be absent or refuse to deliver to any assessor, when called on for that purpose, a list of his or her taxable property as required by Law, the Assessor and Collector shall list the same from the best information which he can obtain, and such person shall for such refusal be liable to a penalty of twenty dollars which may be sued for in an Action of Debt in the name of the corporation before the Mayor or any Alderman of the , and when collected shall be paid into the City Treasury, and the testimony of the Assessor and Collector shall be sufficient evidence in the premises.

Sec. 8. Assessors and Collectors shall finish taking in the list of taxable property within sixty days after receiving the list from the recorder, and shall return the same together with the original list to the Clerk of the Municipal Court, which original list he shall file and preserve in his office, and shall deliver a copy of the same over to the Assessors and Collectors as hereinafter provided.

Sec. 9. Upon the return of the list of taxable property by the Assessors and Collectors to the Clerk of the Municipal Court, it shall be the duty of the Clerk aforesaid to cause written notice to be posted up in three of the most publick places in the , stating that the assessment of the is taken, and that any Person feeling aggrieved by the valuation of their property may apply before the Municipal Court at their next sitting, for redress, stating the time when and where they will sit, which notice shall be posted up at least ten days previous to the sitting of the Court aforesaid, and have then and there the lists or Books of Assessment aforesaid.

Sec. 10. If the Court shall be satisfied either from their own knowledge or from the testimony of others, that the valuation of the assessors and Collectors was too high considered in reference to the actual value of the property, or [p. 4]