1616

BALTIMORE COUNTY.

Alter as-
sessment
districts.

for improper conduct or neglect of duty, and appoint another in
his place, and allow any assessor additional compensation when
in their judgment his services, or the manner in which he shall
perform his duties shall merit such addition.

Duty of
assessors.

SEC. 3. And be it enacted, That it shall be the duty of the
said assessors, and they shall be directed by the commissioners
to value all real and personal property of every kind and de-
scription within their respective districts, and to specify in their
lists of such valuation in every case where they can ascertain
it, the owner of all property by them valued, and whether the
same is, or is not claimed to be exempt from taxation under any
law or usage of this state, and they shall extend in a distinct
and separate column the valuation of all property exempt, or
claimed to be exempt from taxation, and after the return of the

Commis-
sioners to
examine
and correct
returns.

lists of valuation by the assessors to the commissioners, it shall
be the duty of the commissioners to examine carefully the list
of property returned as exempt or claimed to be exempt from
taxation, and when they have any doubt as to the right of ex-
emption, may require any person having charge of or interest
in any property claimed to be exempt, to shew cause why the
same should not be placed on the assessment list of the county
as liable to taxation ; and they shall cause to be placed on such
assessment list, the valuation of all property which they shall
not be satisfied is exempted by some law of the state from
taxation.

Direct
assessors.

SEC.4. And be it enacted, That all property shall be valued
by the several assessors at its true and full worth as if estimated
for the payment of a just debt by a solvent debtor, and it shall
be the duty of the commissioners so to direct the assessors;
and the commissioners shall have the power, and it shall be their
duty whenever they shall have cause to believe that any pro-
perty has not been valued at its full worth according to the true

Revalue.

intent of this act, to have the same revalued by such person as
shall be appointed by them, or to require the owners to attend
before them, and shew cause why the valuation of such pro-
perty should not be increased, and to increase the valuation
thereof as shall appear to them on investigation to be just.

Oath of
Assessors.

SEC. 5. And be it enacted, That every assessor before he
proceeds to act shall take an oath or affirmation, that he will
justly and impartially according to the best of his judgment
and information, value all property, real, personal and mixed, ia
the assessment district of Baltimore county of which he has
been appointed assessor, which shall come to his knowledge, or
of which he shall be able on diligent inquiry to obtain informa-
tion, and make a true and full return of such valuation to the
commissioners of Baltimore county, agreeably to the provisions
of the act of assembly, entitled, an act for the valuation of real