1636

BALTIMORE COUNTY.

valuation of the personal estate, and of such real estate as he
shall be directed to value by the commissioners ; in which shall
be expressed the number of slaves of each description within
this act, and the weight of plate, and the value of each of the
above species of property, and all other real and personal pro-
perty, and the value thereof, and the amount of the value of the
whole real and personal property of every person in his district,
and the amount of the value of all real and personal property in
the district, and shall return with His certificate, an alphabetical
list of the names of all persons whose property he shall value ;
and if any assessor cannot discover the owner of any real or
personal property in his district, he shall value and mention the
same in his return, and note that the owner is unknown.

Valuation
of slaves}
&c.

SEC. 15. And be it enacted. That the following species of
personal property shall be' valued at the respective sums follow-
ing, to wit: Every male and female slave from eight to four-
teen years of age, forty dollars current money; and every male
slave from fourteen to forty-five years of age, one hundred and
twenty-five dollars like money ; and every female slave from
fourteen to thirty-six years of age, eighty dollars like money ;
male and female slaves under eight years of age, and male slaves
above the age of forty-five years, and female slaves above the age
of thirty-six years, to a true proportioned value to male and
female slaves above or under those ages ; and shall return in their
certificate the number of negroes of each person above the said
ages, with their valuation; and if any slave shall not be perfect
in his limbs or sight, or from the want of health, or any visible
infirmity, shall be rendered incapable to perform his usual and
proper labour, the assessor shall make a reasonable abatement
for such cases, and shall note the same in his return; and silver
plate one dollar like money per ounce ; and all other articles of
personal property shall be left to the discretion and judgment of
(he several assessors, who shall estimate the same at a value ia
current money proportionate to the value of other personal pro-

Proviso.

perty as regulated by this act ; Provided, that the said assessors
shall be at liberty, and are hereby directed, to estimate male
slaves who are tradesman at such value as they may adjudge
them to be worth, regarding their respective trades and their
proficiency therein.
See preceding note.

Who shall
be exempt
from taxa-
tion.

SEC. 16. And be it enacted. That no person whose property
shall not be assessed to the amount of forty dollars shall be
liable for or chargeable with any tar, assessment or charge, to
be imposed in virtue of this act.

Compensa-
tion of

SEC. 17. And be it enacted, That there shall be allowed to
every commissioner and clerk appointed or to be appointed in