LLOYD LOWNDES, ESQUIRE, GOVERNOR.

number of acres or quantity of lands in each, and the value
per acre, if in the counties; and such other 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 lo-
cated upon any street, and designated by a number, such num-
ber 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 persons, including personal property in which said per-
son has only an equitable title, if the person who holds the legal
title is a non-resident. It shall be the duty of evary person
so served with said schedules to have ready for the said assessor,
properly filed out and ready to be sworn to before him, under
the form of oath, in section 174 of this act, within twenty days
after such schedules 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,

171

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 corporate or joint stock company shall make
the oath. It shall be the duty of every person residing in this
State, who owns personal property liable to taxation under the
laws of this State, if the assessor shall fail to call upon said
person and furnish said schedule as hereinbefore provided in

Schedule to
be sworn to.