1769

CAROLINE COUNTY.

sessors, as therein authorized and required, they shall then
proceed in the ordinary duties of their offices, in the same
manner, and under the same laws, as they would have done
if the act to which this is a supplement had never passed,
until the first Monday of April, eighteen hundred and thirty-
three, at which time the act to which this is a supplement,
shall be in full force for all futuie proceedings of the said
commissioners.

Residence
of assessors.

SEC. 4. And be it enacted) That the said assessors shall and
may be appointed by the said commissioners, from any part
of the said county ; and shall and may receive for their ser-

Their com-
pensation

vices a sum not exceeding two hundred dollars, to each per-
son, at the discretion of the said commissioners, any thing in
the act to which this is a supplement to the contraty notwith-
standing.

AN ACT to amend the Assessment Laws, for Caroline County. — 1834,
ch. 109.

Preamble.

WHEREAS, it is represented to this general assembly, by
petition of the commissioners of the tax for said county, that
much property is lost or exempted from taxation every year,
for want of a law to make it the duty of executors, administra-
tors, sheriffs, 'coroners, constables and elisors, to return a list
of sales in a posted form, of all such taxable property as shall
be by them administered, seized, taken and sold in legal man-
ner and form, stating the names of the original owners of such
property, and the name or names of the purchaser or purcha-
sers of the same.

List of pro-
perty sold,
&c direct-
ed to be
published.

SEC. 1. Be it enacted, by the General Assembly of Maryland,
That from and after the passage of this act, it be the duty of
all executors of last wills and testaments, administrators, she-
riffs, coroners, elisors, constables and clerks of common yen-
dues, to make return on or before the first day of July next,
and annually, on or before the first day of July in every
year thereafter, a list in a posted form, of all such taxable
property as shall have been administered and sold by executors
or administrators, and all such property as shall have been
seized, taken, and sold by sheriffs, coroners, constables or
elisors, under or by virtue of any final legal process, to the
commissioners of the tax for Caroline county, stating the name
or names of the original owner or owners of such property,
and also the name or names of the purchaser or put chasers of
the same.

Legality in
case of
failure.

SEC. 2. And be it enacted, That if any executor or adminis-
trator shall neglect or refuse to make return in manner and
form as is herein before directed and required, he, she or they
shall stand chargeable with the taxes on the estates on which
they have respectively administered, and shall annually pay