WILLIAM GRASON, ESQUIRE, GOVERNOR.

1838.

ship, burying grounds, or property belonging to Allega-
ny county, or to any College, or any county school, the
crop and produce of the lands in the hands of the per-
son whose lands produced the same, or in the hands of
the tenant, and provisions necessary for the use and
consumption of the person to whom the same shall be-
long, and his family for the year, and plantation,
utensils, the working tools and machinery of mechan-
ics and manufacturers, actually and constantly em-
ployed in their respective occupations, wearing aparrel,
goods, wares and merchandize, and all home-made
manufactures, in the hands of manufacturers, all ready
money, all grain and tobacco, shall not be assessed
and valued under this act.

CHAP. 215.

Sec. 2. And be it enacted, That each of the persons
aforenamed, as assessors, shall, before they proceed to
the execution of the duties imposed upon them by this
act, make oath, or affirmation, as the case may be, that
he will diligently, faithfully and truly execute and
discharge the duties of an assessor, and will faithfully
and impartially value all property, which he shall be
appointed to value, according to the best of his skill
and judgment, at its full cash value, as if the same
were clear of all incumbrance, and that he will perform,
and fulfill all the requisitions of this act, as far as the
same shall appertain to the proper duties of his ap-

pointment, which said oath, or affirmation, shall be

administered by any justice of the peace of said count-
ty, and a memorandum of the same shall be recorded
among the proceedings of the commissioners of said
county.

Oath required.

Sec. S. And be it enacted, That no person whose pro-
perty shall not be assessed to the amount of fifty dol-
lars, shall be liable for, or chargeable with any tax, as-
sessment or charge to be imposed, in virtue of this act.

Persons not assess-

ed to $50 exempt

from taxation.

Sec. 4. And be it enacted, That the said assessors
shall make out separate and distinct returns and cer-
tificates of the lands and negroes, and the value of all
other taxable property, which returns and certificates

Separate returns of
land, negroes, and

other property.

shall be recorded separately in a well bound book, to
be provided for the purpose, for each district.

To be recorded.

Sec. 5. And be it enacted, That any person owning
property, real or personal, or having charge of such,
as guardian or agent, shall deliver to the said asses-

Owners, &c shall

give full account

of the property..