864

LAWS OF MARYLAND.

Certificate in
writing.

the particulars of the property, and the valuation

made by them in the manner and form as herein-

before directed, with an alphabetical list of all per-

sons therein concerned, and a complete detail of

their proceedings in execution of this act, and all

lists, statements and accounts received by them

from individuals, of the particulars of the property

held, owned or claimed by him, her or them, or

under his, her or their charge ; and if any of said

assessors cannot discover the owner of any property

within their assessment districts, they shall value and

describe the same as the property of some person

unknown.

SEC. 27. And be it enacted, That for the greater

facility of reference thereto, a special return shall be

made out for each election district, according to the

A special re-
turn.

numbers and boundaries of the election districts at

the time the assessment may be made, with the name

of the taxables therein arranged and properly valued

in the manner and form as hereinbefore mentioned;

and whenever an assessment district shall contain

within it an incorporated town or city, the assessors

shall distinguish in their returns the assessable prop-

erty of such town or city, from the like property in

the residue of said district.

SEC. 28. And be it enacted, That from and after

Duty of the

the second Monday in December next, until the day

clerk.

hereinafter appointed for hearing appeals from said

returns, it shall be the duty of the clerk of the county

commissioners in each county, or the Appeal Tax

Court of Baltimore city, to attend daily at the usual

places of meeting of such bodies, and during the

usual hours for transacting business, for the purpose

of showing the aforesaid valuation to every person

holding or owning property in said county or city,

and of furnishing to such person or persons such ex-

tracts from such valuation as he may reasonably

require.

SEC. 29. And be it enacted, That it shall be the duty

Alphabetical
list of owners

of the county commissioners of the several counties

to be made.

of this State, and of the Appeal Tax Court of Balti-

more city, to cause to be made, on or before the first

day of March, eighteen hundred and seventy-five,

and on or before said day annually, an alphabetical