1803.

NOVEMBER. LAWS OF MARY L A N D.

CHAP.

XCII.

major part of them, shall then and there execute the like powers and duties committed to and re-
quired of the commissioners of the several counties by this act, and shall be liable to the same penal-
ties for omissions or neglect of duty as are imposed by this act on the commissioners of the several
counties.

And appoint a
clerk, &c.

L XII. AND BE IT ENACTED, That the commissioners of the tax for the eity of Baltimore shall meet^
at some convenient place in the said city, at the time aforesaid, or as soon thereafter as they may
have notice of this act, and then and there appoint a clerk, and one or more sensible and active per-
sons, inhabitants of the said city, to be assessor or assessors of the real and personal propertv in the
said city, and the said commissioners shall meet on the first Monday of June next, at such con-
venient place in the said city as they shall appoint, for hearing and determining appeals, and shall
sit twenty days thereafter, (if necessary,) for the purpose aforesaid, and shall hear and determine
all such complaints as may be made to them by any person apprehending himself aggrieved by the
valuation to be made as aforesaid.

Oath of as-
sessor,

XIII. AND BE IT ENACTED, That every assessor shall, before he takes upon himself the execution
of his office, take the following oath, or affirmation, as the case may be, to wit: " I, A. B. do:
" swear, or affirm, that I will well and truly execute the duty of an assessor, and will faithfully,
" justly and impartially, value all real and personal property which I shall be appointed to value
" agreeably to the directions of the commissioners and of the act for the valuation of real and per-
" sonal property within this state, according to the best of my skill and knowledge, and therein I
" will spare no person for favour or affection, or any person grieve for hatred, malice or ill will ;"
which oath, or affirmation, any of the commissioners of the tax, or any justice of the peace, may
administer.

Persons to de-
liver an ac-
count of
slaves, &c.

XIV. AND BE IT ENACTED, That every person owning any slave or slaves, or any person having
the care and management of such slave or slaves, shall deliver to the assessor, when required, an ac-
count of all slaves owned by him or her, or under his or her care or management, with the name and
age of each, and such account shall be dated and signed by the person making the same; and the as-
sessor shall view and examine each slave, and diligently inquire into his or her age, if necessary
and return the account of the owner, or person having the management of such slave, with his de-
termination of the age, to the commissioners of the tax; and if any owner, or person having the
management of any slave, shall omit to give in any slave, or wilfully lessen or increase his or her
age, such owner or own.ers, or person having the management of such slave, shall pay double the tax;
on the real value of such slave

And all other
property, &.c.

XY. AND BE IT ENACTED, That every person, when required by the assessors of the district in
which his or her real and personal property, or the property under his or her care and management
lies, shall give in to such assessor a full and particular account of all his or her real and personal
property in the same district, and of all real and personal property in his or her possession, or under
his or her care and management, liable to assessment, and the name of the person to whom the same
belongs; and if any person shall refuse, or afttr reasonable and convenient notice shall neglect, to
render such account, he or she shall forfeit a sum not exceeding fifty pounds current money for such
refusal or neglect and the assessor shall, on his own knowledge, or the best information he can ob-
tain, value the property of such person to the utmost sum he believes in his conscience the same may
be worth in ready money, and shall certify to the commissioners of the tax the property so valued,
and also the refusal or neglect, and the said commissioners, shall double the assessment of such per-
son, and the same shall be collected as the public assessment; and if any person shall give in a par-
tial account of his or her said real or personal property under his or her care and management, or of
the property in his or her possession, with intent that the payment of the assessment or rate on any
propertv omitted may be avoided, such person shall forfeit the value of the property omitted, to the
use of the county.

Duty of as-
sessor.

XVI. AND BE IT ENACTED, That every assessor shall inform himself, by all lawful ways and
means, of all real and personal property in his district, (except as before excepted,) and shall, im-
mediately on such information, proceed to value such property agreeably to the directions of this
act, and shall bring with him, at the time and to. the place appointed by the commissioners for his,
appearance, a certificate in writing, of the particulars of all real and personal property in his dis-
trict, and of his valuation of the personal estate, and of such real estate as he shall be directed to
value bv the commissioners, in which shall be expressed the number of slaves of each description
within this act, and the weight of plate, and the value of each of the above species of property,
and all other real and personal property, and the value thereof, and the amount of the value of the: