1852.

LAWS OF MARYLAND.

CHAP. 337.

day of June next, after the passage of this act, and then
and there proceed to the consideration of this act, and
the instructions which the Comptroller is hereby direct-
ed to prepare for them, in regard to the manner in which
the duties hereby imposed on them, shall he executed.

Duty of asses-
sors to be pre-
sent at assess-
ment.

Disagree-
ment.

SEC. 7. And be it enacted, That it shall be the duty
of the assessors appointed by authority of this act, for
any assessment district, or a majority of them, to be pre-
sent at the valuation and assessment of each and every
variety of property directed to be assessed and valued
by this act, in such assessment district; and in case the
said assessors shall disagree, the assessment or valuation
shall be fixed and determined by a majority of said asses-
sors, and if the majority cannot, concur in the assess-
ment or valuation, it shall be the duty of each of the said
assessors to report to the county commissioners of the
county, or to the appeal tax court of Baltimore city, the
assessment and valuation made by him, with his rea-
sons in writing for the same; and the said county com-
missioners, or appeal tax court, shall proceed to value
and assess the said properly, and said valuation shall
have the same effect, as if made by the assessors.

Forfeiture for

neglect.

SEC. 8. And be it enacted. That if any person ap-
pointed assessor as aforesaid, and who shall accept his
appointment shall fail or neglect to make the required
returns, certificates and authentications, agreeably to this
act, he shall forfeit for every such neglect, a sum not
exceeding five hundred dollars.

Duty of asses-
sors to inform
themselves of
all property.

SEC. 9. And be it enacted, That it shall be the duly
of the said assessors, or a majority of them, in their
several assessment districts, to make diligent inquiry
and inform themselves by all lawful means, of all the
property in their respective districts, liable to assess-
ment, and to value the same at the full cash value
thereof, and all properly owned by residents of this
State, and not permanently located elsewhere within
the State, shall be assessed to the owner in the county

Specifica-
tions.

or city where he or she may reside; and they shall spe-
cify in their returns, to be made as hereinafter provided,
as far as may be practicable: First, the name of the
tracts or parcels of land, or other description thereof,
owned by each individual, with the quantity of acres
therein, and the value thereof; Second, the negro
slaves, classifying them according to their sex and ages :
first, male slaves, under the age of twelve years, their
number and aggregate value, estimating each slave of this
class at seventy-five dollars; second, male slaves, from
twelve to twenty-one years of age, their number and
aggregate value, estimating this class at two hundred