1841.

LAWS OF MARYLAND.

CHAP. 23.

skill and judgment, execute the duties of the said office di-
ligently and faithfully, according to the directions of the
act, entitled 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, without favor, affection or partiality;
and that I will value all property which I may be appoint-
ed to value according to the best of my judgment, at its

Oath to be filed.

full cash value; which said oath or affirmation, properly at-
tested by the justice or other person before whom the same
shall have been taken, shall be filed by the assessor with
the clerk of the levy court or commissioners of the proper
county or Howard District, or in case the same shall be
taken by an assessor appointed for the city of Baltimore,
with the register of said city.

Assessors to as-
semble at place
of holding coun-
ty courts.

SEC. 5. And be it enacted, That the said assessors shall
assemble at the places where the county courts arc usually
held for their respective counties, and Howard District in
Anne Arundel county, and for the city of Baltimore at the
city hall, on the last Tuesday in April next after the pas-
sage of this act, and then and there proceed to the consi-
deration of this act, and the instructions which the Trea-
surer for the Western Shore is hereby directed to prepare
for them in regard to the manner in which the duties here-
by imposed on them shall be executed.

Required to be
present at va-
luation.

SEC. 6. And be it enacted, That it shall be the duty of
the assessors appointed in and by authority of this act for
any county or district, or a majority of them, to be present
at the valuation and assessment of each and every variety
of property directed to be assessed and valued by this act

In case the
disagree.

in such county or district; and in case the said assessors
shall disagree, the assessment or valuation shall be fixed
and determined by a majority of said assessors; and if the
majority cannot concur in the assessment or valuation, it
shall be the duty of the said assessors to report severally
to the appeal tax court hereinafter provided for, or to the
levy court or commissioners of the county, or Howard
District, in which they arc appointed, as the case may be,
the assessment and valuation made by such assessor, with
his reasons in writing for the same; and the said appeal tax
court hereinafter provided for, or the levy courts or com-
missioners, as the case may he, shall proceed to value and
assess the said property, and said valuation shall have the
same effect as if made by the. assessors.

Vacancies.

SEC. 7. And be it enacted, That if any one or more, or
all of the said assessors appointed for any county or dis-
trict shall die or resign or refuse to serve, or shall neglect