EDWIN WARFIELD, ESQ., GOVERNOR.

1239

knowledge and on the best information they can obtain, value

the property of such person to the utmost sum they believe the

same to be worth in cash, and on the return of such valuation

they shall certify the said refusal or neglect, and the said City

Council shall assess such person according to the sum so re-

turned, and the same shall be collected as the assessment.

152. Sub-Section 7. The Clerks of the several courts in

Duties of the

Wicomico County shall annually, on or before the first day of

clerks of the
courts in the

September, transmit to the said City Council a list of all the

premises.

alienations of property, chancery sales made by trustees and

finally ratified, and of all judgments and decrees recorded in

their respective offices or rendered in their respective courts

since they last furnished a list of the same, which list shall

show the property alienated, and the amount due on the judg-

ments or decrees, so as to enable the said City Council to assess

the parties to whom the property is conveyed or the money

due.

152. Sub-Section 8. No person shall be chargeable with the

assessment of property which he may have alienated, but the

Alienation of
property.

same shall be chargeable to the alienee; and the said City

Council shall, from time to time, correct the account of any

person who may have parted with the possession of any prop-

erty, and the same so taken off shall be charged to the person

who may have acquired possession of the property, unless the

same shall have been removed from the city.

152. Sub-Section 9. The said City Council is directed to al-

ter and correct the account of any person who may have dis-

Council to
alter account

posed of or acquired any property since the last assessment, or

of parties,
etc.

whose property or any part thereof may have been omitted, if

the report of said disposition, acquisition or omission be sup-

plied by satisfactory evidence ; and if real estate or other prop-

erty shall from any cause have increased or decreased in value

since the last assessment, the said City Council shall correct

and alter the assessment of the same, so as to conform to its

present value.

152. Sub-Section 10. In the year 1904, and in all succeed-

Value of prop-

ing years thereafter, the valuation of the property subject to

erty subject

taxation in the City of Salisbury, as it shall appear upon the

to taxation
shall be final.

assessment books of said City Council on the first day of Oc-

tober in each and every year, shall be final and conclusive, and

constitute the basis upon which taxes shall then be assessed

and levied ; provided that the foregoing provision shall not ap-

ply to property in the city liable to taxation, and which may