ART. 81] MODE AND MEASURE OF ASSESSMENT AND TAXATION. 557

definite description as shall make the same easily identified,
referring if possible to title papers, equity proceedings, and
other data connected therewith; he shall separately value the
improvements upon the respective tracts or parcels of real estate
in the said several counties, so by him prepared; in describing
any lot or parcel of grounds in the city of Baltimore or in any
city in any county in this State, the said person shall specify as
nearly as possible the precise location of each lot or parcel of
land, giving as nearly as practicable the number of front feet in
each lot or parcel of ground, and the depth of each lot or parcel
of ground, and the rate per front foot at which the same is
valued, and he shall value separately the improvements upon
each lot or parcel of ground in said city. When any building so
valued is located upon any street and designated by a number,
'such number and the name of such street shall always be given.
In describing the personal property said person shall deliver to
the said assessors a true list of all the personal property owned
by such person, including personal property in which said
person has only an equitable title if the person who holds the
legal title is a non-resident. It shall be the duty of every person
so served with said schedules to have them ready for the said
assessor properly filled out and ready to be sworn to before him
under the form of oath in section 174 of this article, within
twenty days after they shall have been mailed to or received
by him. Every partnership concern, corporation, trustee, admin-
istrator, guardian, committee of a lunatic, and every agent of
any person not residing or being at that time in the said county
or city, and every person having any manner of title, either legal
or equitable, (if the legal title to said property be in a non-
resident) to, or having possession of, holding or claiming in any
manner, anything required to be returned in said schedule shall
be within the provisions of this section and comply with the
same. Whenever property is owned, held or possessed by more
than one person as administrator, executor, trustee, or in any
other representative capacity, any one of them may make the
oath required by this section. Every schedule of copartnership
property shall be sworn to by at least one of the members of the
partnership. The president or other chief officer of a body corpo-
rate or joint stock company shall make the oath. It shall be the