2409

LAWS OF MARYLAND.— 1839.

Duty of
assessors.

them ; and upon their appearance, said commissioners shall
read such parts of this act, and the act of eighteen hundred
and twelve, chapter one hundred and ninety-one, and of the
act of eighteen hundred and twenty-nine, chapter one hundred
and six, to said assessors, as relate to their duties, and shall ad-
vise them in what manner to make their assessment and valua-
tion, and in what form to return their certificates thereof; and
the said commissioners shall appoint a day not exceeding sixty
days thereafter, for said assessors to return in writing their as-
sessment and valuation of the property in said county, in pur-
suance of this act, of which notice shall be given in some
newspaper published in said county, or if no newspaper be
published in said county, by advertisement set up at public
places in said county, for three weeks prior to said return day.

Assessors to
qualify .

SEC. 3. And be it enacted, That each assessor, before he
proceed to the execution of the trust under this act, shall take
an oath that he will diligently and faithfully execute the duties
of an assessor, and will impartially 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 incumbrance ; and that he will perform and fulfil
all the requisitions of this act, as far as the same shall apper-
tain to the duties of his appointment, which said oath shall be
administered by any one of said commissioners, and an entry
thereof made in their book of proceedings.

Penalty on
assessors
for neglect
of duty.

SEC. 4. And be it enacted. That any person who shall accept
of the appointment of assessor by virtue of this act, and shall
neglect to make the required returns agreeably 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 said county, to be collected by
suit in the name of the commissioners for Somerset county,
against such assessor.

One asses-
sor to be
appointed
from each
district.

SEC. 5. And be it enacted. That said commissioners shall
appoint one of said assessors from the upper, one from the
middle, and one from the lower district of said county, as they
are commonly called and designated, and the assessor to be ap-
pointed from the upper district, shall value the real and per-
sonal property therein ; the assessor to be appointed from the
middle district shall value the real and personal property
therein, and the assessor to be appointed from the lower dis-
trict shall value the real and personal property therein.

Compensa-
tion to as-
sessors.

Proviso.

SEC. 6. And be if enacted, That the several assessors ap-
pointed by virtue of this act, shall receive such compensation
for his services as said commissioners shall think reasonable
and proper, according to the duty which they shall perform ;
Provided, that said compensation shall not exceed two bun-