| 1785.
CHAP.
XLI.
Duty of commissioners
for
Balt. town. |
LAWS of MARYLAND.
X. And be it
enacted, That the commissioners herein before named
and appointed for Baltimore-town and its precincts, or the major part
of them, shall meet at some convenient place in the said town to be appointed
by them, at the several and respective times herein before mentioned
and prescribed for the meetings of the commissioners of the several counties,
and the said commissioners for Baltimore-town, or the major part of
them, shall then and there execute the several powers and duties committed
to, and required of, the commissioners of the several counties by this
act, and shall be liable to the same penalties for omission or neglect
of
duty, as are imposed by this act on the commissioners of the several
counties. |
Who are to
meet and appoint
a clerk,
&c. |
XI. And be it
enacted, That the commissioners of the tax for Baltimore-town
and the precincts thereof, shall meet at some convenient place
in the said town at the time aforesaid, or as soon thereafter as they may
have
notice of this act, and then and there appoint a clerk, and one or more
sensible
and active persons, inhabitants of the said town or precincts thereof,
and having property therein as aforesaid, to be assessor or assessors of
the personal
property in the said town and precincts thereof; and the said commissioners
shall meet on the tenth day of June next, at such convenient place
in the said town as they shall appoint, for hearing and determining appeals,
and shall sit ten days thereafter, if necessary, for the purpose aforesaid,
and shall hear and determine all such complaints as may be made to
them by any person apprehending himself aggrieved by the valuation
to be made as aforesaid. |
Oath of assessors,
&c. |
XII. And be
it enacted, That ever assessor shall, before he takes upon
him the execution of his office, take the following oath, to wit; " I,
A. B.
do swear, that I will well and truly execute the duty of an assessor,
and will faithfully, justly and impartially, value all personal property
which I shall be appointed to value agreeably to the directions of the
act
for the valuation of personal property within this state, according to
the
best of my skill and knowledge, and therein I will spare no person for
favour
or affection, nor any person grieve for hatred, malice or ill-will.
So
help me God;" which oath any of the commissioners of the tax, or any
justice of the peace, may administer. |
Persons to deliver
an account
of
slaves, &c. |
XIII. And,
for the discovery of all slaves and their ages, Be
it enacted,
That every person owning any slave or slaves, or any person having the
care
and management of such slave or slaves, shall deliver to the assessor
of the
district in which such slaves live, when required by such assessor, an
account
of all the slaves owned by him, or under his care and management, with
the name and age of each, and such account shall be dated and signed by
the person making the same; and the assessor shall view and examine
each slave, and diligently enquire into his age, and return the account
of
the owner or person having the management of such slave, with his determination
of the age, to the commissioners of the tax; and if any owner
or person having the management of any slave, shall omit to give in
any slave, or wilfully lessen or increase his age, such owners, or person
having the management of such slave, shall pay double the tax on the real
value of such slave. |
And all personal
property,
&c. |
XIV. And,
for the discovery of all other personal property liable to assessment
by this act, Be it enacted, That every
person, when required
by the assessor of the district in which his personal property or the property
under his care and management lies, shall give in to such assessor
a
full and particular account of all other his personal property in the same
district, and of all personal property in his possession, or under his
care
and management, liable to assessment, and to whom the same belongs; |
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