WILLIAM GRASON, ESQUIRE, GOVERNOR.

1841.

be recorded on the general assessment book of the county,
district or city, and the appeal tax court shall in like man-
ner perform the same duty in the city of Baltimore.
SEC. 43. And be it enacted, That it shall be the duty of
every collector and deputy collector, to inform himself by
all lawful ways and means, of alt property in his county,
district or city, liable to taxation, and which may have es-
caped or been omitted in the regular course of valuation,

CHAP. 23.

Collector to in-
form himself of
all property lia-
ble to taxation.

and immediately on such information, to proceed to value
such property, agreeably to the directions of this act, and
shall return to the proper levy court or commissioners, a
certificate in writing, of the particulars of all the said pro-
perty and of his valuation of the same, agreeably to this
act, and he shall return at the same time, an alphabetical
list of the names of all persons whose property he shall
value; which return, when approved, shall be entered or
record as aforesaid; and the appeal tax court shall in like
manner perform the same duties in the city of Baltimore.

And value, &c.
and make re-
turn.

SEC. 44. And be it enacted, That every collector and
deputy collector, before he proceeds to execute his duty
imposed by this act, shall take the following oath or affir-
mation, as the case may be, to wit: I collector or de-
puty collector of do swear or affirm, as the case may
be, that I will well and truly execute the duties imposed on
me, by the act for the general valuation and assessment of
property in this State, and to provide a tax to pay the
debts of the State; and that I will justly and impartially
value all property, which I shall be authorised to value,
agreeably to the directions of the said act, according to the
best of my skill and judgment; which oath or affirmation
may be administered by any justice of the peace of the
county, district or city, and shall be filed with the levy
court, commissioners or register of the city of Baltimore,
as the case may be.

His oath.

SEC. 45. And be it enacted, That immediately after the
correction, adjustment and confirmation of the valuations,
so as aforesaid directed to be returned to them, it shall be
the duty of the levy court or commissioners, as the case
may be, of the several counties and Howard district, and
of the mayor and city council of Baltimore, to impose an
assessment or tax of twenty cents, or one-fifth of one per
cent, in every hundred dollars worth of assessable proper-
ty within their respective jurisdictions, according to the
valuation thereof, as returned to and corrected and con-
firmed as aforesaid; and it shall further be the duty of the

Tax of 20 cents
in every $109
imposed.