ASSESSMENT.

1637

virtue of this act, the sum of two dollars for every day he shall
act as commissioner or clerk, by virtue of and according t6
the provisions of this act ; and there shall be allowed to every
assessor to be appointed in virtue of this act, a sum not less
than thirty dollars, nor exceeding one hundred and twenty
dollars, in the discretion of the commissioners of the tax, ac-
cording to the duty which he shall be requited to perform;
which sums shall be respectively laid by the justices of the
levy court of the several counties of this state, and levied and
collected in the same manner, and at the same time, that other
county charges are laid, levied and collected.
Modified as to Baltimore County, by 1832, ch. 130, sec 6.

commis-
sioners, &c.

SEC. 18. And be if enacted, That if any person who ought to
be assessed by virtue of this act, for any real or personal pro-
perty, shall, by removing his or her effects from county where
they ought to have been valued, or by any fraud or device,
escape and not be taxed, and the same be proved before any
one of the commissioners, or any justice of the peace for the
county where such person resides, at any time within one year
next after his property ought to have been valued, every such
person shall be charged in the county where he or she is found,
upon proof thereof, double the value of the sum he or she
ought to have been rated by this act, and the same shall be
collected from such person by the collector of the county where
he or she shall be found, and such person, being thereof con-
victed in the county court where he or she shall reside, shall
forfeit and pay the sum of one hundred dollars for the use of
the county.

Frauds to
avoid
assessment*

SEC. 19. And be it enacted, That the said commissioners
for the several counties and the city of Baltimore, shall meet
on the first Monday of June next, at the usual place of holding
their respective county courts, and shall sit twenty days suc-
cessively, if necessary, and no more, to hear and determine the
complaints and appeals of any person or persons who may
think themselves aggrieved by their property being over-valued
by any assessor, or by the commissioners ; and if the said com-
missioners shall not meet and sit as aforesaid, every commis-
sioner failing therein shall forfeit and pay a sum not exceeding
fifty dollars, unless prevented by sickness or other unavoidable
accident; and if any person shall apprehend himself or herself
injured by the valuation of his or her property, and shall
thereof complain to the said commissioners, they shall at the
time of their sitting to hear appeals, examine any person, or
in their discretion the party complaining, on oath, or affirma-
tion, (as the case may be,) touching the particulars or value of
such property, and upon due examination or knowledge thereof,

Meeting of
commis-
sioners to
hear com-
plaints.