40 
lot uncultivated, andthe value thereof per acre; and printed blanks for 
such statements shall be prepared by the Commissioners and furnished 
to such owners upon application to them or at their office; and upon 
the failure of any owner to deliver such sworn statement to said Com- 
missioners at their office within the time above specified, said Commis- 
sioners shall make up such statement from the best information they 
may obtain, and shall add for such default ten per cent. to the valuation 
so made. 
SEC. 2. All statements so delivered or made shall be alphabetically 
arranged, and said Commissioners shall equalize, if necessary, and deter- 
mine the value of all the property so returned and described in said 
statements, which property shall be liable to taxation at the valuation so 
determined, including the ten per cent. for default as aforesaid; and 
said Commissioners are authorized and empowered to declare and lay a 
tax thereon, annually, at the rate of one per cent. upon such valuation, 
which shall be payable at the office of said Commissioners on and after 
the first Monday in May, annually; and said tax shall be a lien upon 
the grounds so taxed from the time it is so laid by said Commissioners, 
until paid, and shall be in lieu of all other taxes on said grounds. 
SEC. 3. If any tax so laid shall not be paid on or before the first 
Monday in July the said Commissioners shall make and issue their war- 
rant for the collection thereof, with interest thereon, at one per cent. per 
month from the day such tax became due and payable until paid, to- 
gether with the expenses of such collection, which warrant shall author- 
ize any reputable person named therein to seize such grounds and any 
oysters or other shell-fish thereon, or any other property of the owner 
or owners thereof not exempt from execution, and to sell the same, or 
so much thereof as he may find necessary, at such time and place, and 
in such manner, and by such person as said Commissioners may direct, 
whereupon such sale shall be so made, and such warrant shall be im- 
mediately returned to said Commissioners by such person with all his 
doings endorsed thereon, and he shall pay over to said Commissioners 
the money received upon said sale, and they shall apply the same to the 
payment of such tax and all the expenses thereon, including the ex- 
penses of such sale, returning any balance that may remain to such 
owner or owners; and all moneys received by said Commissioners in 
payment of taxes and interest thereon shall .be accounted for and paid 
to the State Treasurer for the benefit of the State, within thirty days 
from its receipt. Said Commissioners shall each, in addition to the 
bond now required by law, give a bond with surety in the sum of one 
thousand dollars to the State, conditioned for the performance of the 
duties imposed upon them by this act. 
Sec. 4. All other shell-fish grounds lying within the waters of this 
State shall be taxed in the same manner in all respects as real estate in 
the several towns within the meridian lines of which such shell-fish 
