272

REVENUE AND TAXES. [ART. 81.

by law to administer oaths, as the case may be,
to wit:
I, ———— do swear (or solemnly, sincerely and
truly declare and affirm) that as assessor for the
assessment district composed of ———— I will to the
best of my skill and judgment execute the duties of
the said office, diligently and faithfully according to
the directions of the act entitled, an act to provide
for the general valuation and assessment of property
in this state, without favor, affection or partiality,
and that I will value all property which I may be
appointed to value, according to the best of my
judgment, at its lull cash value, not looking to a
forced sale ; which said oath or affirmation, properly
attested by the justice, or other person before whom

Where oath to
be filed.

the same shall have been taken, shall be filed by the
assessor with the clerk of the county commissioners
of the proper county, or in case the same shall be
taken by an assessor appointed for the city of Balti-
more, with the register of said city.

Ibid a 3.
In cases of
neglect to file
oath, how
vacancies
filled.

157, If any person so appointed assessor shall
neglect to file the said oath or affirmation with the
said clerk or register, within fifteen days from the
notice of his appointment, it shall be considered that
such person has declined to act, and the clerk of the
county commissioners in the county where any such
failure shall occur, or the register of the city of Bal-
timore, if the failure occur in said city, shall forth-
with notify the fact to the said county commissioners
or mayor of the city of Baltimore, as the case may be,
and at the earliest practicable day, the said county
commissioners or city council shall meet, and by a
new appointment supply such vacancy, and upon a
vacancy or vacancies occuring at any time thereafter,
in any board of assessors, the same shall be supplied
by appointment by the county commissioners of the
county in which such vacancy or vacancies shall
occur, or by the mayor of Baltimore as the case
may be.