ART. 81.] REVENUE AND TAXES.

273

158. The said assessors shall assemble at the
places where the circuit courts are usually held for
their respective counties, and for the city of Balti-
more at the city hall, on the first Monday of April
next after the passage of this act, and then and
there proceed to the consideration of this act, and

Ibid s 6
Places of
assembling

the instructions which the comptroller is hereby
directed to prepare for them, in regard to the man-
ner in which the duties hereby imposed on them
shall be executed.

Comptroller's
instructions

159. It shall be the duty of the assessors appointed
by authority of this act for any assessment district,
or a majority of them, to be present at the valuation
and assessment of each and every variety of property
directed to be assessed and valued by this act in such

Ibid R 7
Majority of
assessors to be
present

assessment district, and in case the said assessors
shall disagree the assessment or valuation shall be
fixed and determined by a majority of said assessors,
and if the majority cannot concur in the assessment
or valuation, it shall be the duty of each of the said
assessors to report to the county commissioners of
the county, or to the board of control and review to
be appointed by the mayor and city council of Balti-
more, and to consist of three persons, the assessment
and valuation made by him, with his reasons in writ-
ing for the same, and the said county commissioners
or board of control and review, shall proceed to value
and assess the said property, and said valuation shall
have the same effect as if made by the assessors.

How cases of
disagreement
to be settled.

160. If any person appointed assessor as aforesaid,
and who shall accept his appointment, shall fail 01
neglect to make the required returns, certificates,
and authentications, agreeably to this act, he shall
forfeit for every such neglect a sum not exceeding
five hundred dollars.

Ibid s 8
Penalty for
neglecting to
make returns,

&c.

161. It shall be the duty of the said assessors, or
a majority of them, in their several assessment dis
tricts, to make diligent inquiry and inform them
selves by personal inspection on the premises, and
all lawful means, of all the property in their respec

Ibid s 9
Assessors to
inform them-
selves of all
property and at
what rate to
value it.