JAMES THOMAS; ESQUIRE, GOVERNOR.

CHAPTER 144.

1833

CHAP. 144.

An act Jor the reassessment and revaluation of all the real
and personal properly in Washington county.

Pasted Mart 5, 1834

SECTION 1. Be it enacted by the General Assembly of
Maryland, That it shall be the duty of the commissioners
of Washington county, as soon as convenient after the pas-
sage of this act, to appoint one suitable and fit person in
each election district of said county, as assessor, whose du-
ty it shall be to assess and value all the real and personal

Appointment of as-

sessors

property in said district; Provided nevertheless, that pro-
perty belonging to this state or the United States, houses of
public worship, burying grounds, or property belonging to
Washington county, or any college or county school, the
crop and produce of the land, and provisions necessary for
the use and consumption of the person or persons to whom
the same shall belong, and his or their families for that
year, and plantation utensils, the working tools of mechan-
ics and manufacturers actually employed in their respective
occupations, wearing apparel, goods, wares and merchan-
dise, and all home made manufactures, in the hands of the
manufacturer, all ready money, grain and tobacco, shall
not be assessed and valued under this act.

Articles exempt
from assessment

Sec. 2. find be it enacted, That each assessor so appoint-
ed as aforesaid, before he shall proceed to the execution of
his duties under this act, shall make oath or affirmation, as
the case may be, that he will diligently, faithfully and tru-
ly execute and discharge the duties of an assessor, and will
faithfully and impartially value all the real and personal
property in said district wherein he is appointed the asses-
sor, to the best of his skill and judgment, at its full cash va-
lue, as if the same were clear of all incumberances, and
that he will fullfil all the requisitions of this act, as far as
the same shall appertain to the proper duties of bis appoint-
ment; which oath or affirmation shall be administered by
any one of the justices of the peace of said county, and a
copy of the same shall be recorded in the commissioners
books of said county.

Oath required

Sec. 3. And be it enacted, That the said assessor shall
make out separate and distinct returns, and certificates of
the lands and negroes, and the value of all other taxable

Retums required

property, which returns and certificates shall be recorded
in a well bound book or boobs, to be kept in the commis-
sioners office.

Be recorded