1630

BALTIMORE COUNTY.

estimate each tract or parcel of land, with any buildings thereon,
as owned or claimed, at its present actual worth in ready cur-
rent money, regarding all circumstances and advantages of the
land from situation or convenience to market, and taking parti-
cular care that all land in their county of equal quality and
advantages of situation be estimated by them at the same price ;
and the said commissioners shall then arrange the several tracts
or parcels of land in their county into classes, according to the
price at which they have valued each tract or parcel of land
aforesaid ; and the commissioners of the several counties, (except
Baltimore county,) shall then deduct the value of property in
the towns in their county from the amount of the land in their
county, and shall afterwards apportion the sum which remains
of the amount of the lands, after such deduction, upon the seve-
ral tracts or parcels of land in their county, as held, possessed or
claimed, in such manner that the whole lands in their county,
in just proportion according to their relative value, make the
sum which remains of the amount of the whole lands in their
county, after the deduction aforesaid, and no more; and the
commissioners of Baltimore county shall do the same, exclud-
ing Baltimore town and its precincts, in said county, from their
calculation and apportionment.
By 1832, ch. 130, sec 4, the valuation m Baltimore county is to be 'made
at its true and full worth, as if estimated for the payment of a just debt, by
a solvent debtor.1
SEC 6, 7, 8 Repealed by 1803, ch 92, sec 42.

Lands not
assessed to
be valued,
&c.

SEC. 9. And be it enacted, That any lands not heretofore
assessed, and hereafter to be granted, be valued at their com-
parative value with other lands m the same county, and the real
value of such lands, and not the su n to which they would
amount at the average aforesaid, shall be considered as part of
the capital of such county.
SEC 10 Merged m 1812, ch 191, sec 24.
SEC U. Merged in 1812, ch. 191, sec 19.
SEC 12, 13, 14 Repealed by 1803, ch 92, sec 22.
SEC. 15 Merged m 1812, ch. 191, sec 26.

AN ACT for the valuation of Real and Personal Property within this
State.— 1797, ch. 89.
Repealed by 1803, ch. 92.

AN ACT for the valuation of Real and Personal Property within this
State— 1803, ch 92
By November, 1812, ch 191, sec. 47, all acts contrary to, or supplied
by that act, are repealed ; and upon a careful comparison, the whole of this
act, except the sections retained, appears to be repealed or supplied by
that act.

Commis-
sioners of
tax, &c.

SEC. 4. And be it enacted, That it shall not be lawful for a
commissioner of the tax, an associate justice, a justice of the