VALUATION OF PROPERTY

—The value and amount of the whole, with the
names of the persons, to be returned,
    Slaves to be valued at the respective sums therein
mentioned, according to sex, age, &c.
—Silver plate to be valued at one dollar per ounce,
the amount of $10 shall be liable for or chargeable
with any tax, assessment or charge, under this act,
—The limitation increased to $100 in Prince George's
and Cæcil counties,
    Allowance to the commissioners, assessors and clerk,
to be levied as other county charges,
    Penalty on persons removing their effects, &c. to escape 
being taxed,
    The commissioners directed to meet to determine
complaints and appeals from the valuation of assessors,
    Penalty for neglect,
    Manner of examining, making abatement, &c.
    Directions as to the assessment of property which
may be aliened or transferred,
    Allowance may be made for negroes lost by death or
otherwise, and for property lost or destroyed,
    The commissioners, before they make such allowance,
may call for an account of the increase, or direct
another assessment,
    The commissioners empowered to call the assessors
before them for the purpose of correcting their valuations,
    The property of the assessors to be valued by the
commissioners, or any one of them,
    An account to be entered by the clerks to the commissioners
of all the property in the county, &c. with
the valuation, and a list of the owners, &c.
    The clerks to make out summary accounts of the
slaves, plate, and other property, and the value and
amount,
    The commissioners to sign and forward such accounts
by the sheriffs to the clerk of the house of delegates,
and duplicates to the county clerks,
    Penalty for neglect by the commissioners or sheriffs,
    The clerk to enter the said accounts, and lay them
before the house of delegates,
    Suits for any thing done under this act to be brought
within six months,
    The defendant may plead the general issue, and give
this act and the special matter in evidence,
    On judgment against the plaintiff treble costs to be
recovered,
    Persons removing to a county to give to the collector
an account of their personal property not assessed
therein,
    Penalty on refusal or neglect,
    Collectors to inform themselves by all lawful means,
of such property, and proceed to value and return the
same,
    Directions as to slaves and plate,
    Oath to be taken by collectors or their deputies,
    Allowance to collectors to be levied as other county
charges,
    Persons whose property may be valued by the collector,
or his deputy, allowed the same appeal as those assessed
under this act,
    The registers of the land office directed to make out
annually, between the 1st of March and the 1st of May,
for the commissioners, a list of all certificates ready
for patent, expressing the name of the land, the quantity,
and the person, and in case of recovery, the name

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