JAMES THOMAS, ESQUIRE, GOVERNOR.

1834.

said county that he will value and assess all the real proper-
ty in district No. without favor, partiality, or preju-
dice to the best of his skill and judgment, and a certificate
thereof shall be deposited with the clerk of the Levy court,
whose duty it shall be to file the same; and on the receipt of
such certificate by the clerk of the Levy court aforesaid,
he is hereby required to famish the commissioners of each
district a transcript from the record books of the Levy
court, of all the real property in such district.

CHAP. 320.

Sec. 3. And be it enacted, That the following gradua-
tion shall be observed by said commissioners in making
their valuation. The first class of lands shall be valued at
ten dollais, the second class at eight dollars, the third class
at six dollars, the fourth at four dollars, the fifth at three
dollars, the sixth at two dollars, and the seventh at one dol-
lar per acre respectively; Provided nevertheless, the said com-
missioners shall not assess any land to more than one third
of its cash value.

Graduate value of

land

Sec. 4. And be it enacted, That any person or persons
refusing to give in his, her, or their property or giving an
improper or fraudulent statement of the same, the fact being
by the said commissioners ascertained, it shall then and in
that case be the duty of said commissioners to value the same

Refused to give in

at double the late as provided in the third seciion of this
act.

Sec. 5. And be it enacted, That it shall be the duty of
baid commissioners respectively, to make return of such
valuation to the Levy court aforesaid, on or before the first

Report

Monday in July next, anr! that all subsequent levies in Saint
Mary's county, shall be made according to said valuation so
long as this act shall remain in foice.

Levies heretofore

Sec. 6. And be it enacted, That each of said commission-
ers shall recive for his services such sum of money as said
Levy court in their judgment may deem reasonable and right
according to the circumstances of the case, the same to be
levied and collected as other county charges are; and if any
commissioner who shall accept such appointment and fail

Compensation

or neglect to comply with the requisition of this act, he
shall forfeit and pay for such neglect a sum of money not ex-
ceeding fifty dollais in the distriction of said Levy court,
to he receovered before a justice of the peace in the name of
the State, which shall be applied to the payment of the
county charges.

Penalty for ne-

glect

Sec. 7. And be it enacted, That all improved lots shall

be valued at one third of their actual value and no more.
51