858

LAWS OF MARYLAND.

SEC. 9. And be it enacted, That the said assessors

Shall assemble

shall assemble at the place where the circuit courts

are usually held for their respective counties, for the

City of Baltimore at the City Hall, on the first Mon-

day of May next after the passage of this act, and

then and there proceed to the consideration of this

act, and the instructions which the Comptroller is

hereby directed to prepare for them, in regard to the
manner in which the duties hereby imposed on them

shall be executed.

SEC. 10. And be it enacted, That it shall be the duty

Duty of the

of the assessors appointed by authority of this act,

assessors.

for any assessment district, or a majority of them, to

be present at the valuation and assessment of each

and every variety of property directed to be assessed

and valued by this act in such assessment district ;

and in case the said assessors shall disagree, the as-

sessment or valuation shall be fixed and determined

Shall bo fixed

by a majority of said assessors; and if the majority

and determined

cannot concur in the assessment or valuation, it shall

be the duty of each of the said assessors to report to

the county commissioners of the county, or to the

Appeal Tax Court of Baltimore city, the assessment

and valuation made by him, with his reasons in

writing for the same ; and the said county commis-

sioners, or Appeal Tax Court, shall proceed to value

and assess the said property, and said valuation shall

have the same effect as if made by the assessors.

Shall fall or

SEC. 11. And be it enacted, That if any person ap-

neglect to make
returns

pointed assessor as aforesaid, and who shall accept

his appointment, shall fail or neglect to make the

required returns, certificates and authentications,

agreeably to this act, he shall be liable to indictment

in the circuit court of the county, or the Criminal

Court of Baltimore city, and, upon conviction, shall

be fined a sum not exceeding five hundred dollars.

To make dili-

SEC. 12. And be it enacted, That it shall be the duty

gent inquiry

of the said assessors or a majority of them, in their

several assessment districts, to make diligent in-

quiry and inform themselves by personal inspection

on the premises, and all lawful means, of all the

property in their respective districts liable to assess-

ment, and to value the same at the full cash value

thereof, without looking to a forced sale; and all