WILLIAM GRASON, ESQUIRE, GOVERNOR.

1841.

to attend at the place and on the day hereinbefore appoint-
ed, and for two days thereafter, it shall be the duty of the
mayor and city council of Baltimore, or the levy court or
commissioners of the counties, or Howard District, where
such death, resignation, refusal or neglect may occur, to
appoint some suitable person or persons to fill said vacancy
or vacancies; and to remedy the inconvenience which might
otherwise be occasioned, the mayor and city council of
Baltimore, and the levy courts or commissioners of the se-
veral counties, and of Howard District in Anne Arundel
county, shall be and they are hereby directed to assemble
at the several places of meeting in their respective city,
counties and district, on the last Thursday of April after
the passage of this act, for the purpose of supplying said va-

CHAP. 23.

cancy or vacancies; and it is hereby declared that the failure
of any assessor hereby appointed to file a certificate of his
having taken the oath or affirmation hereby prescribed to
be taken by him with the register of the city of Baltimore,
or clerk of the levy court or commissioners of the proper
county, or Howard District, before such meeting of the
mayor and city council, levy court or commissioners, shall
be deemed and taken to be sufficient evidence of a refusal
to serve to warrant such appointment; and upon a vacancy
or vacancies occurring at any time thereafter in any board
of assessors, the same shall be supplied by appointment as
provided for in the case of city officers, if in the city of
Baltimore, or by the levy court or commissioners of the
county or district where such vacancy or vacancies shall

occur.

If certificate of
oath be not filed.

SEC. 8. And be it enacted, That if any person appointed
assessor as aforesaid, and who shall accept of his appoint-
ment, shall neglect to make the required returns, certifi-
cates and authentications agreeably to this act, he shall, for
every such neglect, forfeit a sum not exceeding five hun-
dred dollars.

Assessor failing
to make return
subject to a fine.

SEC. 9. And be it enacted, That it shall be the duty of
the said assessors in their several counties and districts re-
spectively, to make diligent enquiry and inform themselves
by all lawful ways and means, of all the property in their
respective counties and districts, of every description what-
soever, which shall be liable to assessment under the pro-
visions of this act, and to value the same in the names of
the owners thereof respectively, at the full cash value there-
of; and all property owned by persons residents of this
State, and not permanently located elsewhere within this
State, shall be valued to the owner in the county, district

Their duty to
inform them-
selves of all pro-
perty liable to
be assessed.