ASSESSMENT.

1029

three-pence, in Frederick, Charles, Harford, Anne Arundel,
Queen Anne's, Talbot and Cecil counties, at twenty-seven
shillings, in Montgomery, Saint Mary's, Calvert, Dorchester
and Somerset counties, at twenty-four shillings and nine-pence,
in Washington county at twenty-two shillings and six-pence,
in Worcester county at twenty shillings and three-pence, and
in Caroline county at- fifteen shillings and nine-pence, current
money.
By 1812, ch. 191, sec. '37, the average value of land in Allegnny county,
is fixed at fifty cents per acre. See 1792, ch. 71, ante page 288, by which it
was fixed at four shillings per acre.

SEC. 3. And be it enacted. That the annual assessment for
supplies be hereafter imposed on the several counties upon the
amount of the land in each county, ascertained as aforesaid, at
the average value as aforesaid, and the value of the personal
property in the several counties, ascertained as shall hereafter
be directed by law.
Residue of the section is inoperative, as 1832, ch. 130, sec. 1, directs the
valuation of property to be made within the county and without the limits
of the city.
SEC. 4. See preceding note.

Assessment
to be im-
posed, &c.

SEC. 5. And be it enacted. That the commissioners of the
tax of the several counties be authorized to ascertain the quan-
tify of land iu their respective counties, and for that purpose to
appoint one or more persons to take an accurate account of all
the land in their county, with any buildings thereon, with power
to the person or persons so appointed to call on the owners,
possessors or claimants, of any land in their county, to discover
and ascertain the quantity thereof, on oath or affirmation, as the
case may be, according to the best of their knowledge and be-
lief; and that the said commissioners be also authorized to call
on the clerks of their counties, or any other person or persons
having possession of any certificates, returns, or lists of assess-
ment, heretofore made or taken, to deliver the same to them;
and the said commissioners are also empowered to call on the
clerks of their counties to deliver them a list of alienations
from the first day of January, in the year seventeen hundred
and eighty-three, to the first meeting of the said commissioners;
and the said commissioners, after having ascertained the whole
quantity or number of acres of land in their county, chargeable
by law with the public assessment, are authorized and directed
to calculate the amount of the whole quantity of land in their
county at the average value by the acre as ascertained by this
act ; and the said commissioners shall carefully and diligently
examine the former valuations of lands in their counties, and
after inquiry from any former assessors, or others, (or view of
the land by some one of them, if they shall adjudge it neces-
sary, or shall be required by the owner or possessor,) they shall

Commis-
sioners to
ascertain
the quantity
of land, &c.