266 LAWS OF MARYLAND.

account of all the properties within their respective counties
heretofore referred to in this Act, which shall have been valued
as hereinbefore provided. The said record shall show the name
of each owner of property in each election district of each
county as now laid out, set down in alphabetical order. 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 aforesaid, 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 property, the
name or names of the tracts or parcels of land, shall be speci-
fied 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 coun-
ties, and the improvements upon the respective tracts or par-
cels of real estate in the said several counties, shall be sepa-
rately 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 any city, town, developed section of or in
course of development, 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 designated
by a number, such number and the name of such street shall
always be given. Each of said boards shall, with the aid of
their respective 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 shall return the said
books, indices and lists so prepared to the County Commission-
ers of their respective counties, according as the said books
may relate to persons or property in said respective counties.
The said several books and indices shall be returned as afore-
said to the respective County Commissioners not later than
sixty days after they shall have respectively as boards of con-
trol and review begun their work of reviewing the returns of
said assessors in the several counties, unless the Governor of
this State shall extend the time for making any one or more
of said returns, as he is hereby empowered to do. The owner
of property, or owner to whom property has been valued and
who shall claim that the property so to him, her or it valued
is not owned by him, her or it, or is exempt from valuation
and assessment, or any person acting in behalf of such owner,
or making such claim on behalf of such owner, may file a peti-