860

LAWS OF MARYLAND.

his or her property or effects, or any part thereof, as

by this act'he or she is required, upon the requisition

of the assessors of the proper assessment district, he

Value the

or she shall forfeit a sum not less than fifty nor more

property.

than five hundred dollars ; and the said assessors

shall thereupon, upon their own knowledge and on

the best information they can obtain, value the prop-

erty of such person to the utmost sum they believe

. the same to be worth in cash ; and in their returns

of said valuation they shall certify the refusal or

neglect of the owner of such property, and the coun-

ty commissioners of the county or the Appeal Tax

Court of Baltimore city, as the case may be.

Duty of the

SEC. 15. And be it enacted, That when the county

clerk

commissioners or Appeal Tax Court of Baltimore

city shall meet, as aforesaid, to hear appeals from

the valuation of the assessors, it shall be the duty of

the clerk of the county commissioners or the Appeal

Tax Court, to keep minutes of their proceedings,

exhibiting briefly the valuation or omission of prop-

erty complained of, the ground of complaint, the

party by whom made, and the decision made, with

the reasons therefor.

SEC. 16. And be it enacted, That it shall be the

Prepare a con-

duty of the county commissioners and Appeal Tax

densed btate-
mcnt

Court of Baltimore city, as early as practicable after

they shall have received returns of the valuation and

assessment of property in the several counties of the
State and the City of Baltimore, as hereinbefore pro-

vided, to prepare a condensed statement, exhibiting

under appropriate heads the amount of such valua-

tion in each of such counties and said city, and the

aggregate amount of property assessed as aforesaid

within this State, and report the same to the Gen-

eral Assembly at its next session.

SEC. 17. And be it enacted, That if the county com-

Shall fail to
execute

missioners of any county, or the members of the

Appeal Tax Court, shall fail to execute any of the

duties imposed on them by this act, each member of

the body so failing shall be liable to indictment for

such default, and shall forfeit a sum not exceeding

five hundred dollars ; but any member may protect

himself from prosecution as aforesaid, by giving im-

mediate information of such default to the Comp-