1832.

LAWS OF MARYLAND.

CHAP. 278. ,

to this stale, or the United States, houses for public wor-
ship, burying grounds, or property belonging to Allegany
county, or to any college, or to any county school, the crop
and produce of the land in the hands of the person whose
lands produced the same, or in the hands of the tenant,
and provisions necessary for the use .and consumption of
the person to whom the same shall belong, and his family
for the year, and plantation utensils, the working tools of
mechanics, and manufacturers actually and constantly em-
ployed in their respective occupations, wearing apparel,
goods, wares and merchandise, and all home-made manu-
factures, in the hands of manufacturers, all ready money,
all grain and tobacco, shall not be assessed and valued
under this act.

Oath of assesors.

Sec. 2. And be it enacted, That each assessor so ap-
pointed as aforesaid, before he shall proceed to the execu-
tion of his duties, under this act,shall make oath or affirma-
tion, as the case may be, that he will diligently, faithfully
and truly execute and discharge, the duties of an assessor,
and will faithfully and impartially value all property, which
he shall be appointed to value, according to the best of his
skill and judgment, at its full cash value, as if the same
were clear of all incumbrances, and that he will perform
and fulfil all the requisitions of this act, as far as the same
shall appertain to the proper duties of his appointment,
which said oath or affirmation shall be administered by any
one of the justices of the peace of said county, and a
memorandum of the same shall be recorded among the
proceedings of the commissioners of said county.

Case of neglecting

Sec. 3. And be it enacted, That if any person appoint-
ed as an assessor in virtue of this act, and who shall ac-
cept of the said appointment, shall neglect to make the re-
quisite returns agreeably to this act, and the instructions

Penalty.

given him in conformity thereto, he shall for every such
neglect, if wilful, forfeit and pay the sum one hundred
dollars, for the use of the county, to be collected by suit, in
the name of the authority by which he was appointed,
against such delinquent assessor.

Less than 50 dolls

-exempt fom tax.

Sec. 4. And be it enacted, That no person whose pro-
perty shall not be assessed to the amount of fifty dollars,
shall be liable for, or chargeable with any tax, assessment,
or charge to be imposed in virtue of this act.

Assessors returns

Sec. 5. And be it enacted, That the said assessors shall
make out separate and distinct returns and certificates of

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the land and negroes, and the value of all oilier taxable
property; which returns and certificates shall be recorded