1832.

LAWS OF MARYLAND.

CHAP. 257.

Sec. 9. And be it enacted, That this act shall continue
and be in force until the end of the year eighteen hundred
and forty-five, and until the end of the session of the Gen-
eral Assembly next thereafter.

CHAPTER 257.

Passed Mar.10,1833

An act for the reassessment and revaluation of the real and
personal property in Prince George's county

Levy court to ap-

point assessors

Section 1. Be it enacted by the General Assembly of
Maryland, That it shall be the duty of the Levy court of
Prince George's county, on or before the first day of May
next, to appoint as many suitable persons, as they in their
judgment may deem sufficient to assess and value all, the
real and personal property in said county, subject to taxa-
tion.

Oath prescribed.

Sec. 2. And be it enacted, That each assessor so ap-
pointed, before he shall proceed in the execution of his du-
ty, shall make oath or affirmation as the case may be, that
he will diligently and faithfully execute and discharge the
duties of an assessor, and will to the best of his skill and
judgment, without prejudice or partiality, value all the real
and personal property which he shall be appointed to val-
ue, at its full and fair cash value, as it the same were

ed by a member of the Levy court, or a justice of the peace,
of said county, and a certificate thereof recorded in the
proceed ings of the said Levy court.

Assessors neglect-

ing to perform

Sec. 3. And be it enacted, That any person appointed
an assessor in virtue of this act, and who shall accept said
appointment, and neglect to make the requisite returns a-
greeably to the requisitions of this act, and the instructions
of said Levy court, given in conformity thereto, shall for

Penalty.

every such neglect, if in the opinion of the said court, the
neglect be wilful, forfeit and pay the sum of fifty dollars,
for the use of said county, to be recovered and collected in
the name of the Levy court, of Prince George's county;
before a single justice of the peace, in the same manner
that small debts, not exceeding that sum, are now collect-
ed by law.

Property less than

$100 exempt from

taxation

Sec. 4. And be it enacted, That no person whose pro-
perty real and personal in said county, shall not be assess-
ed to one hundred dollars, shall be liable for, or chargea-