86 LAWS OF MARYLAND. [CH. 38

prejudice, to the best of their skill and judgment; he or they
shall enter and record in a book or books to be provided for
that purpose an accurate and fair account of all property,
stocks and private securities of every kind within said town lia-
ble to assessment, and the valuation thereof, together with a
list of owners thereof, which shall be returned by him or them
to said commissioners on or before the first day of August in
each and every year, and which any person interested may in-
spect without charge; and if any one shall feel aggrieved at
the valuation and assessment of his property by said assessor
or assessors, he may appeal from such valuation to the said
commissioners at any time within two weeks from the return
of said assessment, and upon good cause being shown, the said
commissioners may make any alteration in said assessment
which they may deem proper and right, or take from and add
to the same; and for the purpose of hearing and determining
the appeal provided for by this section, the said commissioners
shall give five days' previous notice of time and place of hear-
ing of such appeals by advertisement, to be posted at the post-
office and at one other public and conspicuous place in said
town.

SEC. 18. And be it further enacted, That all property, real,
personal and mixed, bonds, stocks and private securities of all
kinds and description whatsoever, within the limits of the town
of Marydel, or owned by the inhabitants thereof, and not per-
manently located beyond the limits thereof, by law liable to be
valued and assessed and chargeable with taxes in this State,
shall be valued at its cash value and chargeable according to
such valuation with the public assessment for the use and pur-
poses of the said corporation; any assessor or assessors appointed
by the commissioners of said town shall have the power and
authority to require the owner or owners, possessors or claim-
ants of any property made liable to valuation and assessment,
to give him or them, a full and accurate statement in writing of
his, her or their property as may be necessary to enable the
assessor or assessors to ascertain the value thereof, the same to
be under the oath of such person or persons, to be administered
by the assessor or one of the assessors.

SEC. 19. And be it further enacted, That if any person or
persons shall wilfully refuse, or after ten days' notice shall
neglect to render such statement of his, her or their property or
effects in any part thereof, as he, she or they are required to