THOMAS KING CARROLL,
ESQ. GOVERNOR.
1829.
Sec. 5. And be it enacted,
That the said assessors, or
some two of them shall act together throughout the county,
and no property shall be returned as assessed, at any particular
value, unless at least two of the said assessors shall concur
in the value thereof.
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CHAP. 106.
Two at least to agree
on valuation.
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Sec. 6. And be it enacted,
That no person whose property
shall not be assessed to the amount of forty dollars, shall be
liable for, or chargeable with any tax assessment, or charge to
be imposed in virtue of this act.
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Persons not assessed
at $40 exempt
from tax.
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Sec. 7. And be it enacted,
That the several assessors appointed
by virtue of this act, shall receive such compensation for
their services, as the commissioners of the tax shall think reasonable
and proper, according to the duty which they shall actually
perform; Provided, That the said compensation shall
not exceed two hundred and fifty dollars to any one assessor,
which said compensation shall be levied and collected as other
county charges.
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Compensation.
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Sec. 8. And be it enacted,
That any two of the commissioners
of the tax of the said county may, and some two of them
shall assess and value the real and personal property of the
said assessors, as the full cash value of said property, and shall
make a return of such valuation to the commissioners of the
tax of said county, within the time required for the assessors
to make their returns.
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Valuation of the
property of assessors.
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Sec. 9. And be it enacted,
That all appeals from the valuation
as made and returned by the said commissioners and assessors,
shall be made to the commissioners of the tax of Somerset
county, within thirty days from the day said return are required
to be made, and the commissioners of the tax shall hear all
appeals which may be made within said time, and shall do
in such cases, what may appear to them or a majority of them,
to be just and right.
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Appeals provided
for.
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Sec. 10. And be it enacted,
That the said assessors shall make
out separate and distinct returns and certificates, for each election
district of said county, and that the two commissioners
who shall assess and value the said assessors property,
shall also make out similar returns and certificates, for each
of the said districts, in which they may assess any property
by virtue of this act, which returns and certificates shall be
recorded separately in a well bound book provided for that
purpose, for each election district.
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Separate returns.
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Sec. 11. And be it enacted,
That every person owning any
slave or slaves, or having the care and management of such
slave or slaves, shall deliver to the said assessors when required,
an account of all slaves owned by him or her, or under
his or her care and management, with the same, sex and age
of each, and such account shall be signed and sealed by the
person making the same, and the assessors shall view each
slave, make diligent inquiry into his or her age if necessary,
and the state of his or her general health, and return the account
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Return of slaves—
valuation thereof.
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