1841.

LAWS OF MARYLAND.

CHAP. 23.

order, to show cause against the said decree, shall not be
less than three months distant from the time limited by
said order for giving such notice.

One commis-
sioner may exe-
cute commis-
sion.

SEC. 6. And be it enacted, That in all cases where a com-
mission has issued, or may hereafter issue, to the standing
commissioners of the court of chancery, or any county
court, as a court of equity, it shall be lawful for any one of
said commissioners to execute the same.

County courts
as courts equity
to exercise pow-
ers here granted.

SEC. 7. And be it enacted, That the several county
courts, as courts of equity, shall have and exercise the
powers which are by this act conferred on the court of
chancery.

CHAPTER 23.

Passed April 1,
1841.

An act for the General Valuation and Assessment of
Property in this State, and to provide a Tax to pay the
Debts of the State.

Description of
property to be
assessed.

SECTION 1. Be it enacted by the General Assembly of Ma-
ryland, That all real and personal property in this State;
all chattels, real and personal; all goods, wares and mer-
chandizes, and other stock in trade, at home, or not perma-
nently located elsewhere; the interest or proportion in all
ships and other vessels, whether in or out of port, owned
by persons residents of this State; all debts secured by, or
due on judgment, decree, mortgage, bond, bill of exchange,

Except.

promissory note from solvent debtors, (except debts due
for goods sold and delivered after the passage of this act,
and bank notes; ) all stocks or shares owned by residents of
this State, in any bank, institution or company, incorpora-
ted in other State or Territory; all debts due to residents
of this State, by solvent debtors residing out of this State;
except debts due for goods sold and delivered after the
passage of this act; all investments in securities, or stocks
of other States, made or held by residents of this State;

Except.

all public loans and slocks whatsoever, (except those crea-
ted or issued by the United States, ) owned or held by resi-
dents of this State; all stocks or shares in any bank, insti-
tution or company, incorporated by this State; and all other
property of every description whatsoever, shall be valued
agreeably to the directions of this act, and shall be charge-
able according Jo such valuation, with the public assess-
ment; provided, that nothing herein contained, shall be con-