Upon the return of such inventory, the selectmen shall assess a tax against the person or corporation in accordance with their appraisal of the property therein mentioned, unless they shall be of the opinion that it does not contain a full and true statement of the property for which such person or corporation is taxable.
Source. 1878, 69:4. GL 55:5. 1879, 46:2. PS 57:14. PL 62:12. RL 75:12.