858
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LAWS OF MARYLAND.
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SEC. 9. And be it enacted, That the said assessors
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Shall assemble
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shall assemble at the place where the circuit courts
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are usually held for their respective counties, for the
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City of Baltimore at the City Hall, on the first Mon-
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day of May next after the passage of this act, and
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then and there proceed to the consideration of this
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act, and the instructions which the Comptroller is
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hereby directed to prepare for them, in regard to the
manner in which the duties hereby imposed on them
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shall be executed.
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SEC. 10. And be it enacted, That it shall be the duty
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Duty of the
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of the assessors appointed by authority of this act,
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assessors.
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for any assessment district, or a majority of them, to
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be present at the valuation and assessment of each
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and every variety of property directed to be assessed
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and valued by this act in such assessment district ;
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and in case the said assessors shall disagree, the as-
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sessment or valuation shall be fixed and determined
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Shall bo fixed
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by a majority of said assessors; and if the majority
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and determined
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cannot concur in the assessment or valuation, it shall
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be the duty of each of the said assessors to report to
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the county commissioners of the county, or to the
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Appeal Tax Court of Baltimore city, the assessment
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and valuation made by him, with his reasons in
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writing for the same ; and the said county commis-
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sioners, or Appeal Tax Court, shall proceed to value
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and assess the said property, and said valuation shall
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have the same effect as if made by the assessors.
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Shall fall or
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SEC. 11. And be it enacted, That if any person ap-
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neglect to make
returns
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pointed assessor as aforesaid, and who shall accept
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his appointment, shall fail or neglect to make the
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required returns, certificates and authentications,
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agreeably to this act, he shall be liable to indictment
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in the circuit court of the county, or the Criminal
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Court of Baltimore city, and, upon conviction, shall
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be fined a sum not exceeding five hundred dollars.
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To make dili-
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SEC. 12. And be it enacted, That it shall be the duty
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gent inquiry
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of the said assessors or a majority of them, in their
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several assessment districts, to make diligent in-
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quiry and inform themselves by personal inspection
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on the premises, and all lawful means, of all the
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property in their respective districts liable to assess-
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ment, and to value the same at the full cash value
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thereof, without looking to a forced sale; and all
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