866

LAWS OF MARYLAND.

the several assessors before them at the time limited

for hearing appeals as aforesaid, or at such other

time or times in their discretion as they shall think

reasonable, for the purpose of correcting the valua-

tion made by said assessors; and they shall likewise

have power and authority, and are hereby directed

and required, carefully to examine the several cer-

tificates, statements and returns of valuation in their

respective counties or city, and to correct the same

although no complaint or appeal be made to them ;

that each assessor shall, within the time hereinbefore

Make out and
deliver.

limited for making the returns, make out and deliver

to the county commissioners of the county in which

he resides, or to the Appeal Tax Court of Baltimore

city, as the case may be, a full and complete state-

ment of all property, real, personal and mixed,

subject to taxation, of which such assessor is owner,

or which may be under his care, distinguishing in

such statement the particular property which may

be under his care or management from his own, and

shall annex a fair and proper valuation of all the

property contained in the said statement, and verify

the same on oath or affirmation ; but the county com-

missioners or Appeal Tax Court may nevertheless

correct such valuation and put what they may deem

a fair valuation on the said property.

SEC. 32. And be it enacted, That the clerks of the

Shall outer find

county commissioners of the several counties, and

record in book

the Appeal Tax Court of Baltimore city, shall enter

and record in a book or books to be provided for

the purposes, an accurate and fair account of all the

property of every sort within their county or City
of Baltimore, and the valuation thereof as settled

and adjusted, and an alphabetical list of the owners

thereof and all such other matters and things as are

required by this act, properly arranged according to

the election districts in the several counties, and

according to the several wards, in the City of Balti-

more ; and the said county commissioners, Board of

Control and Review of Baltimore county and Ap-

peal Tax Court, shall allow to their respective clerks,

such compensation for additional services required of

them by the provisions of this act, as they in their

judgment may deem right and proper.