ART. 81.] REVENUE AND TAXES.

them ; that each assessor shall, within the time here-
inbefore 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 or board of control and review of Baltimore
city, as the case may be, a full and complete state-
ment of all the 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, or board of control
and review, may, nevertheless, correct such valua-
tion and put what they may deem a fair valuation
on said property.

281

177. The clerks of the county commissioners of
the several counties and the appeal tax court and
city collector of Baltimore city, shall enter and re-
cord in a book or books, to be provided for the
purpose, an accurate and fair account of all the pro-
perty of every sort within their county or city, and
the valuation thereof as settled and adjusted, and an
alphabetical list of the owners thereof, and all such
matters and things as are required by this act, pro-
perly arranged according to the election districts in
the several counties, and according to the several
wards in the city of Baltimore, and the said county
commissioners, appeal tax court and city collectors,

Ibid, s 25.
Clerks to re-
cord accurate
accounts of
property, &c.

shall allow to their respective clerks such compensa-
tion for additional services required of them by the
provisions of this act as they in their judgment may
deem right and proper.

Compensation.

178. The clerk of the county commissioners in
each county, and the board of control and review of
Baltimore city, shall on or before the first Monday
in February, eighteen hundred and sixty-seven, make

Ibid. B. 2G.
By what time
statements of
property to be
made.