1841.

LAWS OF MARYLAND.

CHAP. 23.

on the levy courts or commissioners of the counties, rela-
ting to the hearing and determining, and the complaints and
appeal of persons considering themselves aggrieved by the

Their compen-
sation.

Vacancies.

assessment, who shall receive such compensation as the
mayor and city council shall provide to be paid by said
city; and the said mayor and city council shall fill all va-
cancies in said board, as soon as practicable, after any may
happen therein, in the manner provided for in cases of va-

Oath of office.

cancies of other city officers; and the persons so appointed
to compose the said appeal tax court, shall, before they
enter upon the performance of their duties, take an oath
or affirmation before a justice of the peace, that will well
and faithfully perform all the duties required of them by
the provisions of this act, without favor, affection or par-
tiality.

When hearing

appeals asses-
sors may be
summoned, &c.

SEC. 25. And be it enacted. That the said levy court,
commissioners and appeal tax court, as the case may be,
shall have power to call the several assessors before them,
at the time limited for hearing appeals as aforesaid, or at such
other time or times, in their discretion, as they shall think
reasonable, for the purpose of correcting the valuation
made by said assessors, and they shall likewise have power
and authority, and are hereby directed and required, care-
fully to examine the several certificates, statements and re-
turns of valuations, in their respective counties, district, or
city, and to correct the same, although no complaint or
appeal be made to them.

Assessors pro-
perty — how va-
lued.

SEC. 26. And be it enacted, That the property of each
assessor shall be valued by the levy court or commission-
ers of the proper county or district, or by the said appeal
tax court, at the time appointed for hearing and determin-
ing appeals as aforesaid, in the same manner, and subject
to the like restriction and regulations, as other persons
whose property is required to be valued by the asses-
sors.

Record to be
kept by clerk of
levy courts, &c.
of all property
and its value.

SEC. 27. And be it enacted, That the said levy courts
and commissioners of the several counties, and Howard
district, and it shall likewise he the duly of the appeal tax
court, shall direct their clerk to enter ami record in a book
or books, to be provided for the purpose, an accurate and
fair account of all the property, of every sort, within their
county, district or city, and the valuation thereof, as settled
and adjusted, and an alphabetical list of the owners there-
of, and all such other matters and things as are required by
this act, properly arranged according to the election dis-
tricts in the several counties and Howard district, and ac-