90

SAMUEL STEVENS, Jr. ESQUIRE, GOVERNOR-

Dec. Ses. 1822

majority of each, are hereby authorised and directed respectively, to
select three men of judgment and discretion as assessors, and it shall
be the duty of those to be appointed by the commissioners for the
city of Baltimore, to accompany each other and value the whole as-
sessable property in the city of Baltimore; and those to be appoint-
ed by the commissioners for the county of Baltimore to accompany
each other and value the whole assessable property in the county of
Baltimore, without the limits of the city and precincts of Baltimore,
and make return thereof in such manner and form as the commission-
ers of each board shall respectively prescribe.

Compensa-
tion.

2. And be it enacted, That the board of commissioners for the city
of Baltimore, be, and they are hereby authorised and empowered to
allow each assessor a sum not exceeding three hundred dollars for
his services, and the board of commissioners for the county of Bal-
timore, are hereby authorised and empowered to allow each assess-
or for the county aforesaid, a sum nut exceeding five hundred dollars
for his services in the execution of his trust, and the levy court of
Baltimore county are authorised and directed to provide for the pay-
ment of such sum or sums of money so allowed by the said boards
of commissioners respectively.

Two assess-
ors must con-
cur.

3. And be it enacted, That no property in either the city or county
of Baltimore shall be valued, unless two of the assessors appointed
as aforesaid are present and concur therein.

Annual cor-
rection & va-
luation.

4. And be it enacted, That the respective boards of commission-
ers of the tax, be, and they are hereby authorised to prescribe
such measures as they may judge necessary to ensure a correct re-
turn once in each year of all new improvements which shall be erect-
ed in the city and county of Baltimore, and also all personal proper-
ty subject to assessment, not hereto tore assessed, and that the re-
spective boards of commissioners of the tax be authorised and re-
quired to value propel ty so returned.

Taxes not col-
lected.

5. And be it enacted, That in every instance where the tax cannot
be collected on real property, the respective boards of commisson-
ers, shall, at the close of their sessions each year make a return in
due form to the county clerk, of all such property, giving the most
accurate description in their power of the same, and the said clerk
shall keep a record of the same, and the sums so due and unpaid, shall
be and continue a lien on such property bearing interest until paid.

Advertise-
ment & sale.

6. And be it enacted, That the property on which the tax shall re-
main unpaid, shall be advertised in such newspapers as the respective
boards of commissioners shall direct, not less than twenty days in
each and every year, until the said arrears, with interest and cost of
advertising, shall be paid, or until the said property can be sold to
satisfy the same, and in case the said taxes, interest and cost shall re-
main unpaid for the term of three years, the commissioners respec-
tively of each hoard, shall then direct the sale thereof, or such parts

Provisos.

thereof as they may think proper; Provided however, that if there
should be wood or timber thereon, the said commissioners respec-
tively shall order and direct the wood or timber or such parts thereof,
to be sold and removed of of such premises, as shall be necessary
to satisfy the said taxes, interest and expenses; Provided also, that
the respective boards of commissioners shall give sixty days notice
in two of the newspapers printed in the city of Baltimore, previous
to such sale.

Valuation to
be corrected

7. And be it enacted, That the boards of commissioners respec-
tively are hereby authorised to examine the certificates of valuation,