138 FISH-CULTURAL ASSOCIATION. 
the clerk, and said decision be reversed by the court, Practical- 
ly the law has been very successful in its operations. Parties 
in dispute have generally agreed to submit their differences to 
the commissioners for adjustment, all persons interested have 
been summoned to appear, the facts have been investigated and 
patiently considered in all their aspects, and in every case thus 
far tried the parties concerned have submitted to the decision of 
the commissioners. A plan of taxation was also recommended 
in accordance with the requirements of the original law, and the 
result was the passage of an act providing for the taxation of 
oyster grounds, a copy of which is here inserted. 
CHAPTER CRYV: 
An Act providing for the Taxation of Oyster Grounds. 
Le tt enacted by the Senate and House of Representatives tn General 
Assembly convened : 
SECTION I. All owners of shell-fish grounds lying within the exclu- 
sive jurisdiction of the State shall, on or before the first day of Novem- 
ber, annually, deliver to the Commissioners of Shell Fisheries a state- 
ment under oath specifying the number of lots owned by them, the 
location and number of acres in each lot, the number of acres in each 
lot cultivated, and the value thereof per acre, the number of acres in 
each lot uncultivated, and the 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 
othce; and upon the failure of any owner to deliver such sworn state- 
ment to said commissioners at their office within the time above 
specified, said commissioners 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 or delivered so made shall be alphabetically 
arranged, and said commissioners shall equalize, if necessary, and de- 
termine the value of all the property so returned and described in 
said statements, which property shall be liable to taxation at the valu- 
ation so determined, including the ten per cent. for defauft as afore- 
said; and said commissioners are authorized and empowered to de- 
clare 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 commis- 
sioners on and after the first Monday in May, annually; and said tax 
shall be a lienupon the grounds so taxed from the time it is so laid by 
