EDWIN WARFIELD, ESQ., GOVERNOR.

97

SEC. 17. And be it enacted, That the assessor or assessors
shall be appointed from among the citizens of said town

CHAP. 87

entitled to vote for commissioners of said town, and before
he or they shall proceed to act as assessors, he or they shall
take an oath before a justice of the peace for Caroline
county that he or they will assess and value the assessable
property of every kind within said town at its full cash
value, without favor, partiality or prejudice, to the best of
their skill and judgment; he or they shall enter and record
in a book or books to be provided for that purpose an
accurate and fair account of all property, stocks and private
securities of every kind within said town liable to assess-
ment, and the valuation thereof, together with a list of
owners thereof, which shall be returned by him or them to
said commissioners on or before the first day of August in
each and every year, and which any person interested may
inspect without charge; and if any one shall feel aggrieved
at the, valuation and assessment of his property by said

Appointment
of assessors,
etc.

assessor or assessors, he may appeal from such valuation to
the said commissioners at any time within two weeks from
the return of said assessment, and upon good cause being
shown, the said commissioners may make any alteration in
said assessment which they may deem proper and right, or
take from and add to the same; and for the purpose of
hearing and determining the appeal provided for by this
section, the said commissioners shall give five days' previous
notice of time and place of hearing such appeals by adver-
tisement, to be posted at the postoffice and at one other
public and conspicuous place in said town.

SEC. 18. And be it enacted, That all property, real, per-

Appeal may
be taken.

sonal and mixed, bonds, stocks and private securities of all
kinds and description whatsoever, within the limits of the
town of Goldsboro, or owned by the inhabitants thereof,
and not permanently located beyond the limits thereof, by
law liable to be valued and assessed and chargeable with
taxes in this State, shall be valued at its cash value and
chargeable according to such valuation with the public
assessment for the use and purposes of the said corpora-
tion,; any assessor or assessors appointed by the commis-
sioners of said town shall have the power and authority to
require the owner or owners, possessors or claimants of any
property made liable to valuation and assessment, to give

4

Valuation of
property.