E. LOUIS LOWE, ESQUIRE, GOVERNOR.

1852.

SEC. 27. And be it enacted, That the said county
commissioners, and the appeal tax court of Baltimore
city, as the case may be, shall have power to call the seve-
ral assessors define them, at the time limited for hearing
appeals as aforesaid, or at such other time or times, in
their discretion, as they shall think reasonable, for the
purpose of correcting the valuation made by said asses-
sors, and they shall likewise have power and authority,
and are hereby directed and required carefully to ex-
amine the several certificates, statements and returns of
valuations in their respective counties, or city, and to
correct the same, although no complaint or appeal be
made to them.

CHAP. 337.

Power of
county com-
missioners and
appeal tax
court to call
assessors be-
fore them.

SEC. 28. And be it enacted, That each assessor
shall, within the time hereinbefore limited for making
the returns, make out and deliver to the county commis-
sioners of the county in which he resides, or to the ap-
peal tax court of Baltimore city, as the case may be, a
full and complete statement of all properly, real, per-
sonal and mixed, subject to luxation, of which such
assessor is owner, or which may be under his care, dis-
tinguishing in such statement, the particular property
which may be under his care or management, from his
own, and shall annex a fair and proper valuation of all
the property contained in the said statement, and verify
the same on oath or affirmation; but the county com-
missioners or appeal tax court may, nevertheless, correct
such valuation and put, what they may deem, a fair
valuation on the said property.

Each assessor
to make out
statement of
all property of
which he Is
owner.

i

SEC. 29. And be it enacted, That the clerks of the
county commissioners of the several counties, and the
appeal tax court of Baltimore city shall enter and
record in a book or books, to be provided for the pur-
pose, an accurate and fair account of all the property

of every sort , within their county or city, and the valua-
tion thereof assented and adjusted, and an alphabeti-
cal list of the owners thereof, and all such other matters
and things as are required by this act, properly arranged
according to the election districts in the several counties,
and according to the several wards in the city of Balti-
more; and the said county commissioners shall allow to
their respective clerks, such compensation for additional
services, required of them by the provisions of this act,
as they, in their judgment, may deem right and proper.

An accurate
account of all
property as-
sessed, &c. to
be recorded.

SEC. 30. And be it enacted, That the clerk of the
county commissioners in each county, and the appeal
tax court of Baltimore city, shall, on or before the first
day of March, eighteen hundred and fifty-three, make
out from the assessors' statements, returns and certifi-

Accounts and
lists of estate
and property
to be sent to
Comptroller.