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ASSESSMENT.
AN ACT for the re-assessment and re- valuation of all the Real and
Personal Property in Cecil County. — 1833, ch. 149.
SEC. 1. Be it enacted, by the General Assembly of Maryland,
That it shall be the duty of the commissioners of Cecil county,
on or before the first day of April next, to appoint as many
suitable and fit persons, as they may in their wisdom and judg-
ment deem sufficient, as assessors to assess and value all the
real and personal property in said county ; Provided neverthe-
less, that property belonging to this state, or the United States,
houses for public worship, burying grounds, or property be-
longing to Cecil county, or to any college, or to any county
school, the crop and produce of the land in the hands of the
person whose lands produced the same, or in the hands of the
tenant, and provisions necessary for the use and consumption
of the person to whom the same shall belong, and his family,
for the year ; and plantation utensils, the working tools of
mechanics and manufacturers, actually and constantly em-
ployed in their respective occupations, wearing apparel, goods,
wares and merchandise, and all home made manufactures in
the hands of the manufacturers, all ready money, all grain
and tobacco, shall not be assessed and valued under this act.
SEC. 2. And be it enacted. That each assessor so appointed as
.aforesaid, before he shall proceed to the execution of his duties
under this act, shall make oath or affirmation, as the case may
be, that he will diligently, faithfully and truly execute and dis-
charge the duties of an assessor, and will faithfully and impar-
tially value all property which he shall be appointed to value,
according to the best of his skill and judgment, at its full cash
value, as if the same were clear of all incumbrances, and that
lie will perform and fulfil all the requisitions of this act, as far
as the same shall appertain to the proper duties of his appoint-
ment, which said oath or affirmation, shall be administered by
any one of the justices of the peace of said county, and a me-
morandum of the same shall be recorded among the proceed-
ings of the commissioners of said county.
SEC. 3. And be it enacted, That if any person appointed as
an assessor in virtue of this act, and who shall accept of the
said appointment, shall neglect to make the requisite returns
agreeably to this act, and the instructions given him in con-
formity thereto, he shall for every such neglect, if wilful, for-
feit and pay the sum of one hundred dollars, for the use of the
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Appoint
ment of
assessors.
Property
exempt
from assess-
ment,
Oath pre-
scribed.
Penalty for
neglect of
duties.
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