THOMAS SWANN, ESQUIRE, GOVERNOR.

City, as the case may he, 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 cure 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 Commissioners or Appeal Tax Court, or
Board of Control and Review, may, nevertheless,
correct such valuation and put what they may deem
a fair valuation on the said property.

271

Sec. 25. And be it enacted, That the Clerks of
the County Commissioners of the several Counties,
and the Appeal Tux Court and City Collector of
Baltimore City, shall enter and record in a book or
books, to be provided for the purpose, an accurate
and fair account of all the property 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 other mat-
ters and things as are required by this Act, proper-
ly arranged according to the Election Districts in
the several Counties, and according to the several
Wards in the City of Baltimore, and the said Coun-
ty Commissioners, Appeal Tax Court and City Col-
lectors, shall allow to their respective Clerks such
compensation for additional services required of
them by the provisions of this Act as they in their
judgment may deem right and proper.

Clerks to
record in
books an ac-
curate ac-
count of pro-
perty.

Sec. 26. And be it enacted, That 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,
1867, mike out from the Assessors' statements, re-
turns and certificates, and the corrections thereof
made as hereinbefore provided, if any, a summary
account or list or columns, in which shall be clearly
and distinctly expressed the estates and property of
every description whatsoever, and the value thereof
affixed to them respectively, and the whole value
in each Election District or Ward extended, and
the amount of each column, and the said Clerks
shall lay the said summary accounts or lists of the
estates and property in the several Election Dis-
tricts before the County Commissioners and the

Statements of
property to
be made by
the first
Monday of
Feb 1867.