JAMES THOMAS, ESQUIRE, GOVERNOR.

1832.

manner in which he shall perform his duties shall merit
such addition.

CHAP. 130.

Sec. 3. And be it enacted, That it shall be the duty of
the said assessors, and they shall be directed by the Com-
missioners to value all real and personal property of every
kind and .description within their respective districts, and
to specify in their lists of such valuation in every case
where they can ascertain it, the owner of all property by
them valued, and whether the same is, or is not claimed to
be exempt from taxation under any law or usage of this
state, and they shall extend in a distinct and separate
column the valuation of all property exempt, or claimed to

Duty of assessors.

be exempt from taxation, and after the return of the lists of
valuation by the assessors to the Commissioners, it shall
be the duty of the Commissioners to examine carefully the
list of property returned as exempt or claimed to be ex-
empt from taxation, and when they have any doubt as to
the right of exemption, may require any person having
charge of or interest in any property claimed to be exempt,
to shew cause why the same should not be placed on the
assessment list of the county as liable to taxation; and they
shall cause to be placed on such assessment list, the valua-
tion of all property which they shall not be satisfied is ex-
empted by some law of the state from taxation.

Commissioners to

examine and cor-

rect returns.

Sec. 4. And be it enacted, That all property shall be
valued by the several assessors at its true and full worth as
if estimated for the payment of a just debt by a solvent
debtor, and it shall be the duty of the Commissioners so
to direct the assessors; and the commissioners shall have
the power, and it shall be their duty whenever they shall
have cause to believe that any property has not been valued
at its full worth according to the true intent of this act, to

Direct assessors.

have the same revalued by such person as shall be appoint-
ed by them, or to require the owners to attend before them,
and shew cause why the valuation of such property should
not be increased, and to increase the valuation thereof as
shall appear to them on investigation to be just.

Revalue.

Sec. 5. And be it enacted, That every assessor before he
proceeds to act shall take an oath or affirmation, that he
will justly and impartially according to the best of his
judgment and information value all property, real, personal
and mixed, in the assessment district of Baltimore county
of which he has been appointed assessor, which shall come
to his knowledge, or of which he shall be able on diligent
inquiry to obtain information, and make a true and full re-
turn of such valuation to the Commissioners of Baltimore
18

Oath of assessors