E. LOUIS LOWE, ESQUIRE, GOVERNOR.

1852.

SEC. 21 . And be it enacted, That the said assessors,
as soon as the said valuation shall be completed, are re-
quired to return and deliver to the county commissioners

of their respective counties, or the appeal tax court of

Baltimore city, as the case may be, a certificate in wri-
ting of the particulars of the property and the valuation
made by them, in the manner and form as hereinbefore
directed, with an alphabetical list of all persons therein
concerned, and a complete detail of their proceedings
in execution of this act; and all lists, statements and
accounts received by them from individuals, of the par-
ticulars of the property held, owned or claimed by him,
her or them, or under his, her or their charge, and if
any of said assessors cannot discover the owner of any
property within their assessment district, they shall value
and describe the same as the property of some person
unknown.

CHAP. 337.

Assessors to
return valua-
tion to county
commission-
ers, or appeal
tax court of
Balt. city.

SEC. 22. And be it enacted, That for the greater faci-
lity of reference thereto, a separate return shall he made
out for each election district, according to the numbers,
and boundaries of the election districts, at the time the as-

sessment may be made, with the names of the taxables
therein arranged and properly valued, in the manner
and form as hereinbefore provided, and whenever an
assessment district shall contain within it an incorpora-
ted town or city, the assessors shall distinguish in their
returns, the assessable property of such town or city,
from the like properly in the residue of said district.

Separate re-
turn to be
made out for
each election
district.

SEC. 23. And be it enacted, That it shall be the
duty of the Comptroller, without delay, to prepare and
transmit to the clerks of the Circuit courts for their re-
spective counties, and to the register of the city of Bal-
timore, as many forms of a return of the assessment
directed by this act, as may furnish each assessor and
each board of county commissioners, and the appeal
tax court of Baltimore city with one copy; and it shall
be the duly of the said clerks of the Circuit courts, and
the register of the city of Baltimore, immediately on re-
ceipt thereof, to deliver them to the county commissioners
and appeal tax court of Baltimore city, who shall retain
one copy, and deliver one to each assessor, and the said
assessors shall make return of said assessment according
to said forms.

Duty of
Comptroller.

SEC. 24. And be it enacted, That from and after
the second Monday of December next, until the day
hereinafter appointed far hearing appeals from said re-
turns, it shall be the duty of the cleric of the county com-
missioners in each county, or the appeal tax court of
Baltimore city, to attend daily at the usual places of

Duty of clerk
of county com-
missioners, or
appeal tax
court.