JAMES THOMAS, ESQUIRE, GOVERNOR.
CHAPTER 149.

1833
CHAP. 149.

An act for the reassessment and revaluation of all the Real
and Personal Property, in Cecil County

Passed Mar. 4, 1834

SECTION 1 . Be it enacted by the General Assembly of Ma-
ryland, That it shall be the duty of the commissioners of
Cecil county, on or before the first day of April next, to ap-
point as many suitable and fit persons, as they may in
their wisdom and judgment deem sufficient, as assessors to

Appointment of
Assessors

assess and value all the real and personal property in said
county Provided nevertheless, that property belonging to
this state, or the United States, houses for public worship,
burying grounds, or property belonging to Cecil county, or
to any college, or to any county school, the crop and pro-
duce of the land in the hands of the person whose lands
produced the same, or in the hands of the tenant, and pro-
visions necessary for the use and consumption of the per-
son to whom the same shall belong, and his family, for the
year; and plantation utensils, the working tools of mechan-
ics and manufacturers, actually and constantly employed
in their respective occupations, wearing apparel, goods,
wares and merchandise, and all home made manufactures
in the hands of the manufacturers, all ready money,all grain
and tobacco, shall not be assessed and valued under this

Property exempt
from assessment

act.
Sec. 3. And be it enacted^ That each assessor so ap-
pointed as aforesaid, before he shall proceed to the execu-
tion of his duties under this act, shall make oath or affir-
mation, as the case may be, that he will diligently, faith-
fully, and truly execute and discharge the duties of an as-
sessor, and will faithfully and impartially value all proper-
ty which he shall be appointed to value, according to the
best of his skill and judgment, at its full cash value, as if
the same were clear of all incumberances, and that he will
perform and fulfil all the requisitions of this act, as far as
the same shall appertain to the proper duties of his ap-
pointment, which said oath or affirmation, shall be admin-
istered by any one of the justices of the peace of said
county, and a memorandum of the same shall be recorded
among the proceedings of the commissioners of said
county.

Oath prescribed

Sec. 3. And be it enacted, That if any person appoint-
ed as an assessor in virtue of this act, and who shall ac-

Penalty for neglect
ordulies