HENRY LLOYD, ESQUIRE, GOVERNOR.

poses shall at any time be higher than the
county assessment of the same property for
county purposes.

SEC. 19. That every Assessor before he pro-
ceeds to act, shall make oath before the Presi-
dent of the Board of Town Commissioners

863

that he will make and return a true valuation
of property as required by the preceding sec-
tion, and a certificate of such oath shall be
preserved on the minute book of the Commis-
sioners; the President shall give two weeks'
notice in one of the county papers of any gen-
eral assessment with the names of the Asses-
sors.

SEC. 20. The Town Commissioners shall have
annually, three successive sittings at least
thirty days before the annual levy, after no-
tice given of such sitting for at least two
weeks, and shall hear evidence under oath to

Make oath.

be administered by the President of the Board,
or in his absence by one of the other Commis-
sioners, tending to show any inequality or
omission in the assessment in order that such
town Commissioners may report every such
irregularity or omission in the assessment to
the County Commissioners of the county, in
order that the same may be corrected accord-
ing to law.

SEC. 21. That it shall be the duty of each
Town Commissioner to report to the Board
any property liable to assessment which is not
upon the assessment books of the county; and
it shall be the duty of the Bailiff or Bailiffs

Sittings.

to report any such property which may have
been omitted or may not be on the assess-
ment book of the county, and said Board shall
report all such unassessed property to the
County Commissioners of the county in order
that the same may be properly assessed ac-
cording to law.

Unassessed
property.