1802.

NOVEMBER, L A W S OF M A. R Y L A N.D.

CHAP.

CX.

personal property within this state, and also to ascertain any destruction that has taken place on any
such land, by firs or otherwise, of that nature so as add to or deduct from the value of any such
land, and to value the same agreeably to the principles of the original act, and also to use due dili-
gence for the discovery of personal property which has not been returned and assessed according to
the original act; and that in all cases where the said assessors shall call on any persong to deliver in
any personal property, or to disctose improvements as aforesaid, such person shall be bound to give
him information of the same, under the same penalties as in the original act are enforced for not
giving in a correct statement of property to the former assessors.

Who shall take
an oath, &c.

II. AND BE IT ENACTED, That the said assessors, at the time of taking the oath of office already
prescribed, shall also take the following oath, or affirmation, as the case may be, to wit: " I, A.B.
" do swear, or affirm, that I will use due diligence to ascertain .any improvements that have been
" made on any land within the city or county of Baltimore, since the last valuation of the real and
" personal property within this state, and any destruction that may have taken place, by fire or
" otherwise, on any improvements thereon erected at the said time, also to ascertain all personal
" property liable to be assessed, and which has not been assessed, and that I will value the same
" agreeably to the provisions and principles of the original act, and that I will return the same to
" the cterk of the commissioners of the tax for said city or county respectively."

Clerk to lay re-
turns before the
commissioners,
&c.

III AND BE IT ENACTED, That the clerk shall, at the next meeting of the said commissioners,
lay the said returns before them, and the commissioners, or a majority of them, shall, according to
such valuation, add to, or deduct from, the former valuation, as the case may require, such a sum
or sums as on a consideration of all circumstances may appear just, and to correspond with the pro-
visions of the former act.

Tax to be col-
kaed, &c.

IV. AND BE IT ENACTED, That the tax or charge imposed on any such property shall be collect-
ed and recovered according to and in the same manner as the other county charges.

Court to allow
the assessors,
&c.

V. AND BE IT ENACTED, That the levy court, at the time of ascertaining the county charges,
shall take into consideration the duties imposed by this act, and shall allow the assessors for the same
a sum not exceeding forty dollars.

Valuation to be
returned, &c.

VI. AND BE IT ENACTED, That the valuation as aforesaid made on any property within the pre-
cincts of the city of Baltimore shall be returned to the commissioners of the tax for the county,
and not to the commissioners of the city of Baltimore.

C H A P. CXI

Passed 8th of
January, 1803.

An ACT to incorporate certain persons in every Christian church or
congregation in this state.

Preamble.

WHEREAS petitions from many religious societies have annually been preferred to this legis-
lature, and many are now before them, praying acts of incorporation, and it is reasonable
and proper that all denominations of Christians within this state, whose members conduct them-
selves in a peaceable and orderly manner, should receive and enjoy equal rights and privileges,
without partiality, preference or distinction, in all things concerning the temporalities and govern-
ment of their churches, congregations and societies : And whereas also it is necessary to their
welfare that they should be empowered to hold and acquire certain portions of property in a. cor-
porate or congregational capacity, and enter into various, engagements of a civil or temporal na-
ture, which can only be done by assistance of the general assembly, which assistance may ne-
vertheless be rightfully granted without disturbing private opinions, or affecting the rights of judge-
ment in matters of religion, or imposing an involuntary burthen on any person whatsoever: And
whereas it is most convenient to make provisions for their respective situations by a general law,
which shall reach their several exigencies in affairs of a temporal or civil nature, as far as a dif-
ference of circumstances will admit; the general assembly having therefore taken the premises into
serious consideration, and conceiving themselves indispensably bound to secure and preserve the
same equality of rights, privileges and advantages, to all quiet and inoffensive Christian societies in
this state, without any exception, whereby religion may be encouraged and diffused, and peace,
order and universal tranquillity prevail, have agreed to enact,

Certain per-
sons incorpo-
rated, &c

II. AND BE IT ENACTED, That in every Christian church, or society or congregation, of whatso-
ever sect, order or denomination, now known, or which shall at any time hereafter be known and
acknowledged