180 LAWS OF MARYLAND.

except in Baltimore city, where they shall be set down in the
order in which they were assessed, with an alphabetical index.
If the name of any owner is unknown, the property valued
to such persons shall be valued as belonging to a person
unknown. After the name of each owner so set down as afore-
said, the property valued to such owner described as directed
by this act, shall be set down, and the value thereof as valued,
shall be duly extended opposite to each item of the said prop-
erty, the name or names of the tracts or parcels of land, shall
be specified as far as may be practicable, and the number of
acres or quantity of land in each, and the value per acre, if in
the counties, and the improvements upon the respective tracts
or parcels of real estate in the said several counties, shall be
separately valued with such definite descriptions by reference
to deeds, wills, equity proceedings or other muniments of title
and such other data as shall make the said tracts or parcels
of land respectively easily identified. In describing any lot
or parcel of ground in the city of Baltimore, or in any city in
any county in this State, the said lot or parcel shall be
described as nearly as practicable by its number of front feet
and its depth in feet or fractions thereof, and the rate per
front foot, at which the same is valued, and the improvements
thereon, shall be valued separately. When any building so
valued and located upon any street and designated by a num-
ber, such number and the name of such street shall always be
given. Each of said boards shall, with the aid of their respec-
tive clerks, make full and complete alphabetical indices of the
names of all persons or owners to whom property is valued in
their respective counties and in the city of Baltimore, and
shall return the said books, indices and lists so prepared to the
County Commissioners of their respective counties, and to the
Appeal Tax Court of Baltimore city, according as the said
books may relate to persons or property in said respective
counties or in Baltimore city. The said several books and
indices shall be returned as aforesaid to the respective County
Commissioners and to the Appeal Tax Court of Baltimore city
not later than sixty days after they shall have respectively
begun their work of reviewing the returns of said assessors,
in the several counties, and on or before the thirty-first day of
December, eighteen hundred and ninety-six, in Baltimore city,
unless the Governor of this State shall extend the time for
making any one or more of said returns, as he is hereby em-
powered to do.