1839.

LAWS OF MARYLAND.

CHAP. 51.

Appeals to be
heard.

Proviso.

Separate re-

turns to be
made out, &c.

Returns, &c. to
be recorded.

required to be made; and the said commissioners shall hear all appeals which may be made within said time, and
shall do in such cases what may appear to them, or a ma-
jority of them, to be just and right; provided, if any party
shall consider himself aggrieved by the assessment herein
imposed for the first year, he shall have the right of appeal
for the second year preceding the levy.
SEC. 9. And be it enacted, That said assessors shall
make out separate and distinct returns and certificates for
each election district, within the bounds and limits as-
signed to them respectively by the fifth section of this act,
and that the commissioners who shall assess the property
of said assessors, shall also make out similar returns and
certificates for each of said districts in which they may
assess any property by virtue of this act; which returns
and certificates shall be recorded separately in a well bound
book provided for that purpose, for each election district.

Account of all
slaves to be de-
livered, &c.

Account to be

signed, &c.

SEC. 10. And be it enacted, That every person or per-
sons owning any slave or slaves, or having the care or
management of such slave or slaves, shall deliver to the
said assessors when required, an account of all and every
slave or slaves owned by him, her or them, or under his,
her or their care and management, with the name, age
and sex of each slave; and such account shall be signed
by the person making the same, and the assessor shall
view such slave or slaves and make diligent enquiry into
his or her age and state of health, if necessary, and return
the account of the owner or the person having the care
and management of such slave or slaves, with the sex and
age of such slaves, and slate of health, if necessary, of
such slave or slaves according to his opinion, to said com-
missioners within the time prescribed by said commission-

In case of ne-
glect to furnish
account.

ers; and if any owner or owners, or person or persons ha-

ving the care and management of any slave or slaves,
shall omit to give in and report to the assessor who may
so require any slave or slaves, or wilfully lessen or in-
crease the age of such slave; or slaves, or make false state-
ments in regard to the health of such slave or slaves, such
owner or owners, or person or persons having the care and

management of such slave or slaves, shall pay double the

tax on the real value of such slave or slaves.

Account of pro-
perty, &c. to be
given.

SEC. 11. And be it enacted, That every person when
required by any one of said assessors, shall give to him
a full and particular account of all his, her or their real and
personal estate, and all the real and personal estate under
his, her or their management, or in his, her or their pos-