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EDWIN WARFIELD, ESQ., GOVERNOR.
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1025
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with the sources from which received, and the dates of
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such receipts and of the disbursements made by him with the
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time when the persons to whom and what account the same
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were made.
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SEC. 17. And be it enacted. That the assessor or assessors
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shall be appointed from among the citizens of said town en-
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Assessors and
their duties.
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titled to vote for Commissioners of said town, and before he
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or they shall proceed to act as assessors he or they shall take
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an oath before a justice of the peace for Caroline County that
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he or they will assess and value the assessable property of every
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kind within said town at its full cash value without favor, par-
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tiality or prejudice, to the best of their skill and judgment;
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he or they shall enter and record in a book or books to be
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provided for that purpose an accurate and fair account of all
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property, stocks and private securities of every kind within said
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town liable to assessment; and the valuation thereof, together
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with a list of the owners thereof, which shall be returned by
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him or them to the said Commissioners on or before the first
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day of August in each and every year and which any person
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interested may inspect without charge ; and if anyone shall feel
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aggrieved at the valuation and assessment of his property by
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said assessor or assessors he may appeal from such valuation
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to the said Commissioners at any time within two weeks from
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the return of said assessment, and upon good cause being
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shown the said Commissioners may make any alteration in
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said assessment which they may deem proper and right, or
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take from and add to the same ; and for the purpose of hearing
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Hearing ap-
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and determining the appeal provided for by this section the
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peals.
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said Commissioners shall give five days' previous notice of
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time and place of hearing such appeals by advertisement to
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be posted at the postoffice in said town.
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SEC. 18. And be it enacted, That all property, real, personal
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and mixed, bonds, stocks and private securities of all kinds
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All property
to be taxed.
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and description, whatsoever within the limits of the town of
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Hillsboro, or owned by the inhabitants thereof and not per-
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manently located beyond the limits thereof, by law liable to
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be valued and assessed and chargeable with taxes in this State,
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shall be valued at its cash value and chargeable according to
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such valuation with the public assessment for the use and pur-
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poses of the said corporation; any assessor or assessors ap-
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pointed by the Commissioners of said town shall have the
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power and authority to require the owner or owners, pos-
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sessors or claimants of any property made liable to valuation
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