2172

SOMERSET COUNTY.

their duties, and shall advise them in what manner to make
their assessment, and in what form to return their certificates
thereof; and the said commissioners shall appoint a day, not
exceeding ninety days thereafter, for the said assessors to ap-
pear and bring in writing their valuation of the property of

Return of
valuation

said county, in pursuance of this act, of which notice shall be
given by advertisement inserted in some newspaper published
in aaid county, at least once a week, for four successive weeks,
prior to said return day.

Oath of
assessors.

SEC. 3. And be it enacted, That each assessor, before he
shall proceed to the execution of his duty under this act, shall
severally take an oath, that he will diligently, faithfully, and
truly, execute and discharge the duties of an assessor, and will
faithfully and impartially value all property which he shall be
appointed to value, according to the best of his skill and judg-
ment, at its full cash value, as if the same were clear of all in-
cumbrances ; and that he will perform and fulfil all the requisi-
tions of this act, as far as the same shall appertain to the proper
duties of his appointment ; which said oath shall be adminis-
tered by any one of the commissioners and a memorandum of
the same recorded among their proceedings.

Penalty for
neglect of
duty.

SEC. 4. And be it enacted, That if any person appointed an
assessor in virtue of this act, and who shall accept of the said
appointment shall neglect to make the required returns agree-
ably to this act, and the instructions given him in conformity
thereto, he shall for every such neglect, if wilful, forfeit and
pay the sum of one hundred dollars for the use of the said
county, to be collected by suit in the name of the levy court of
said county, against such delinquent assessor.

Two at
least to
agree on
valuation.

SEC. 5. And be it enacted. That the said assessors, or some
two of them shall act together throughout the county, and no
property shall be returned as assessed, at any particular value,
unless at least two of the said assessors shall concur in the
value thereof.

Persons not
assessed at
$40 exempt
from tax.

SEC. 6. 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 tax assessment, or charge to
be imposed in virtue of this act.

Compensa-
tion.

SEC. 7. And be it enacted, That the several assessors ap-
pointed by virtue of this act, shall receive such compensation
for their services, as the commissioners of the tax shall think
reasonable and proper, according to the duty which they shall
actually perform ; Provided, that the said compensation shall
not exceed two hundred and fifty dollars to any one assessor,
which said compensation shall be levied and collected as other
county charges.

Valuation of
the property
of assessors

SEC. 8. And be it enacted, That any two of the commis-
sioners of the tax of the said county may, and some two of them