278

REVENUE AND TAXES. [ART. 81.

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"

first Monday of May after the passage of this act,
and shall proceed therein with all reasonable dili-
gence and dispatch so that the same may be com-
pleted before the first Monday of October thereafter.

i J

Ibid s 18
Assessors to
make full re-
turns of valua-
tion, &c , to
county com-
missioners, &c

170. The said assessors, as soon as the said valua-
tion shall be completed, are required to return and
deliver to the county commissioners of their respec-
tive counties or the board of control and review of
Baltimore city, as the case may be, a certificate in
writing of the particulars of the property and the
valuation made by them in the manner and form as
hereinbefore directed, with an alphabetical list of all
persons 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 can-
not discover the owner of any property within their
assessment district they shall value and describe the
same as the property of some person unknown.

Ibid s 19
Separate re-
turns to be
made for each
district.

171. For the greater facility of reference thereto, a
separate return shall be made out for each election
district according to the numbers and boundaries of
the election districts at the time the assessment may
be made with the names of the taxables therein ar-
ranged and properly valued in the manner and form
as hereinbefore mentioned, and whenever an assess-
ment district shall contain within it an incorporated
town or city, the assessors shall distinguish in their
returns the assessable property of such town or city
from the like property in the residue of said district.

Ibid s 20
Comptroller to
transmit pro-
per forms of
return.

172. It shall be the duty of the comptroller, with-
out delay to prepare and transmit to the clerks of the
circuit courts for their respective counties, and to the
register of the city of Baltimore, as many forms of a
return -of the assessment directed by this act, as may
furnish each assessor and each board of county com-
missioners, and the board of control and review of
Baltimore city, with one copy, and it shall be the