ASSESSMENT.

1309

property, in his, her or their possession, or under his, her or

their care and management, with the intention to avoid the pay-

ment of the assessment or tax on such property, such person or

persons shall pay double tax on the real value of such property.

Assessor

SEC 7. And be it enacted, That the assessors shall inform

shall ascer-
tain the

themselves by all lawful ways and means, of all real and per-

value,

sonal property in said county, and shall value thersame, accord-

at cash
valuation.

ing to the provisions [of] this act, to the full cash value thereof.

SEC. 8. And be it enacted, That the several assessors ap-

Their com-

pointed by virtue of this act, shall receive such compensation

pensation.

for their services as the commissioners of said county shall

think reasonable and proper, according to the duty which said

assessors shall respectively perform, which said compensation

shall be levied and collected as other county charges are.

SEC. 9. And be it enacted. That the commissioners shall at

Levy to be

their first levy term after the final completion of the assessment,

laid on this
valuation.

proceed to levy the taxation on the said new assessment, as the

circumstances of the county may require.

SEC. 10. And be it enacted, That in the event of the death

Case of va-

of either of the persons aforenamed as assessors, or in case of

cancy pro-
vided for.

their removal from said county, or refusal to act, the governor

shall appoint some other person or persons, not members of the

board of commissioners of said county, to fill such vacancy or

vacancies, to discharge the duties in this act prescribed, and that

such person or persons so appointed, shall in all respects comply

with the provisions of this act.

SEC. 11. And be it enacted, That the return of the valuation

Valuation

and assessment of the assessors herein named, or provided for,

to be com-
pleted by

shall be made to the aforesaid commissioners, on or before the

1st October.

first day of October next, and if confirmed and ratified by them,

or a majority of them, at their next regular or stated meeting

after the said return shall have been made, shall be good and

valid to all intents and purposes.

SEC. 12. And be it enacted, That from and after the passage

Commis-

of this act, the commissioners of Allegany county are hereby

sioners au-
thorized to

authorized, in their discretion, at their next meeting after the
return of the aforesaid assessors, and at any regular meeting for

revise and
correct the
valuation.

one year from that date, to reconsider and examine the assess-

ment and valuation of any real and personal property valued

under this act, and if said commissioners, or a majority of them,

shall be of opinion that any valuation of the real or personal

property made by virtue of this act, is too high, or too low, they

are hereby authorized and empowered to make such alteration

in the valuation of the same as shall appear just and right;

Provided however, that whenever there may be a re-considera-

Proviso.

tion and re examination of the real or personal property, of any

person or persons, or body corporate, that after twenty days