534

LAWS OF MARYLAND.

as a justice of the peace might do for the party's appearance
before a justice of the peace by 2 o'clock P.M. on the day
following the arrest, if not made on Sunday, or by 2
o'clock P.M. Monday, if made on Sunday. Any policeman
while assigned to duty during the daytime shall perform
any ministerial service directed by the Commissioners, and
any policeman may be assigned to any duty mentioned in the
charter or ordinance.

GENERAL ASSESSMENTS.

General
assessments.

65. The Commissioners' may cause an assessment to be
made from time to time, by three persons appointed by them,
of all the property, real, personal and mixed of all kinds and
descriptions whatsoever that may be within the corporate
limits of Cambridge, belonging- to the inhabitants, firms,
incorporated bodies and unincorporated associations thereof,
or to any persons, firms, incorporated bodies or unincorpor-
ated associations doing business therein, and all property,
real, personal and mixed, which may be available for tax-
ation for the corporate purposes of said town, and not
exempt from taxation under the laws of this State. The
assessors, in making such assessment, shall value said prop-
erty on the basis on its cash value or estimated cash value.

Assessors
shall make
oath.

How
assessments
shall be made.

Before proceeding to act each assessor shall make oath
before the Mayor or a justice of the peace that he will well
and truly, without fear or favor, partiality or prejudice, to .
the best of his skill and judgment, perform the duty of assess-
ing the property liable to taxation for corporate purposes of
Cambridge, and that in discharging said duty he will make
diligent inquiry to secure the assessment of all property so
. liable to assessment. A certificate of such oath shall be made
out and signed by the Mayor or the justice of the peace, and
returned to the Town Clerk to be recorded among the general
records of said town. In the discharge of their duties the
assessors shall be entitled to administer oaths to the persons
to be assessed, and to require them to answer all questions
proposed to them under oaths. The assessors shall be entitled
to enter the premises of persons to be assessed for the better
performance of their duties. When assessing the property
of incorporated bodies and unincorporated associations the
assessor shall be entitled to examine, under oath, such of the
officers thereof as they see fit to call before them. If any
person shall refuse to make oath, or to answer under oath, or
if any person shall resist assessors in the discharge of their
duties the person or persons so offending, in either of said