WILLIAM GRASON, ESQUIRE, GOVERNOR.

1839.

shall take an oath that he will diligently and faithfully
execute the duties of an assessor, and will 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 fulfil all the requisitions of
this act, as far as the same shall appertain to the duties of
his appointment; which said oath shall be administered by
any one of said commissioners, and an entry thereof made
in their book of proceedings.

CHAP. 51.

SEC. 4. And be it enacted, That any person who shall
accept of the appointment of assessor, by virtue of this act,
and shall neglect to make the required returns, agreeably
to this act, and the instructions given him in conformity
thereto, he shall, for every such neglect, if wilful, forfeit
and pay the sum of one hundred dollars, for the use of
said county, to be collected by suit, in the name of the

commissioners for Somerset county against such assessor.

Penalty for wil-
ful neglect, &c.

How collected.

SEC. 5. And be it enacted, That the commissioners
shall appoint one of said assessors from the upper, one
from the middle, and one from the lower district of said
county, as they are commonly called and designated; and
the assessor to be appointed from the upper district, shall
value the real and personal property therein; the assessor
to be appointed from the middle district, shall value the
real and personal property therein; and the assessor to be
appointed from the lower district, shall value the real and
personal property therein.

Assessors to be

appointed from

three districts.

SEC. 6. And be it enacted, That the several assessors
appointed by virtue of this act, shall receive such com-
pensation for his services as said commissioners shall
think reasonable and proper, according to the duty which
they shall perform; provided, that said compensation shall
not exceed two hundred and fifty dollars to any one asses-
sor; which said compensation shall be levied and collected
as other county charges.

Compensations.

Proviso.

SEC. 7. And be it enacted, That any one of the com-
missioners aforesaid may, and some one of them shall, as-
sess the real and personal property of said assessors, at
the full cash value of said property, and shall make return

of such valuation to said commissioners within the time

required for the assessors to make their returns.

Any one com-

missioner may

assess, &c.
assess, &c.

SEC. 8. And be it enacted, That all appeals from the
valuation and returns made by said commissioners and as-
sessors, shall be made to the commissioners for Somerset
county, within thirty days from the day said returns are

All appeals to
be made to com-

missioners.