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LAWS OF MARYLAND, Nov. SESS. 1812.

1812.

ty, and all other real and personal property, and the
amount of the value of the whole real and personal
property of every person in his district, and the
amount of the value of all real and personal proper-
ty in the district; and shall return with his certificate,
an alphabetical list of the names of all persons whose
property he shall value; and if any assessor cannot
discover the owner of any real or personal property
in his district, he shall value and mention the same in
his return, and note that the. owner is unknown.

Valuation of

slaves, &c.

15. AND BE IT ENACTED, That the follow-
ing species of personal property shall be valued at
the respective sums following to wit: every male and
female slave from eight to fourteen years of age,
forty dollars current money; and every male slave
from fourteen to forty-five years of age, one hundred and
twenty-five dollars like money; and every female slave
from fourteen to thirty -six years of age, eighty dol-
lars like money; male and female slaves under eight
years of age, and male slaves above the age of forty-
five years, and female slaves above the age of thirty-
six years, to a true proportioned value to male and
female slaves above or under those ages; and shall
return in their certificate the number of negroes of
each person above the said ages, with their valuation;
and if any slave shall not be perfect in his limbs or
sight, or from the want of health, or any visible infir-
mity, shall be rendered incapable to perform his usual
and proper labour, the assessor shall make a reasona-
ble abatement for such cases, and shall note the same
in his return; and silver plate one dollar like money
per ounce; and all other articles of personal property
shall be left to the discretion and judgment of the
several assessors, who shall estimate the same at a
value in current money proportionate to the value of

Proviso.

other personal property as regulated by this act: Pro-
vided, That the said assessors shall be at liberty, and
are hereby directed, to estimate male slaves who are
tradesmen at such value as they may adjudge them to
be worth, regarding their respective trades and their
proficiency therein.

Who shall be
exempt from
taxation.

16. AND BE IT ENACTED, That no person
whose property shall not be assessed to the amount of
forty dollars shall be liable for or chargeable with
any tax, assessment or charge, to be imposed in vir-
tue of this act.

Compensation
of commis-
sioners, &c. —

17- AND BE IT ENACTED, That there shall
be allowed to every commissioner and clerk appointed
or to be appointed in virtue of this act, the sum of