1841.

LAWS OF MARYLAND.

CHAP. 23.

tail of their proceeding in execution of this act; and all lists,
statements and accounts received by them from individuals,
of the particulars of the property held, owned or claimed by
them, or under his, her or their charge; and if any of said
assessors cannot discover the owner of any property within
their county, or district, they shall value and describe the

same as the property of some person unknown.

Separate return
to be made for
each election
district.

SEC. 20. And for the greater facility of reference there-
to, be it enacted, a separate return shall be made out for
each election district, with the names of the taxables there-
in, arranged and properly valued in manner and form as
is hereinbefore provided; and whenever an assessment dis-
trict shall contain within it an incorporated town or city,
the assessors shall distinguish in their returns the assessa-
ble property of such town or city, from the like property
in the residue of said district.

Treasurer W. S.
to prepare forms
of return.

SEC. 21. And be it enacted, That it shall be the duty of
the Treasurer of the Western Shore, to prepare and trans-
mit to the clerks of the respective counties and Howard

district, as many forms of a return of the assessment, di-
rected by this act, as may furnish each assessor, levy court,
board of commissioners and appeal tax court with one copy;
and it shall be the duty of the said county clerks, imme-
diately on receipt thereof, to deliver them to the levy
courts, board of commissioners or appeal tax court, as the
case may be, who shall retain one copy, and deliver one
to each assessor, and the said assessors shall make return-
of the said assessment according to said form.

Duty of levy
courts, &c. to
exhibit or give
extracts of such
valuation.

SEC. 22. And be it enacted, That from and after the
third Monday of October next, until the day hereinafter
appointed for hearing appeals from said returns, it shall be
the duty of some one of the members of the levy court, or
of the board of commissioners in each county, and in How-
ard district, with their clerk, and of the said appeal tax
court, to attend daily at the usual places of meeting of
such bodies, and during the usual hours for transacting bu-
siness, for the purpose of showing the aforesaid valuation
to every or any person or persons holding or owning pro-
perty in said county, district or city, and of furnishing to
such person or persons, such extract from said valuation as
he may reasonably require.

Their duty to
make out alpha-
betical list of
owners of pro-
perty.

SEC. 23. And be it enacted, That it shall be the duty of
the several levy courts or commissioners of the several
counties of this State, and the commissioners of Howard
district, to cause to be made, on or before the first Monday
in April, eighteen hundred and forty-two, and at or before