LEVIN WINDER, ESQ. GOVERNOR.

229

two dollars for every day he shall act as commission-
er or clerk, by virtue of and according to the pro-
visions of this act; and there shall be allowed to eve-
ry assessor to be appointed in virtue of this act, a
sum not less than thirty dollars, nor exceeding one
hundred and twenty dollars, in the discretion of the
commissioners of the tax, according to the duty
which he shall be required to perform; which sums
shall be respectively laid by the justices of the levy
courts of the several counties of this State, and levi-
ed and collected in the same mariner and at the same
time, that other county charges are laid, levied and
collected.

1812.

how to be
paid.

18. AND BE IT ENACTED, That if any per-
son who ought to be assessed by virtue of this act,
for any real or personal property, shall by removing
his or her effects from the county where they ought to
have been valued, or by any fraud or device escape,
and not be taxed, and the same be proved before any
one of the commissioners, or any justice of the peace
for the county where such person resides, at any time
within one year next after his property ought to have
been valued, every such person shall be charged in
the county where he or she is found, upon proof there-

of, double the value of the sum he or she ought to
have been rated by this act; and the same shall be
collected from such person by the collector of the
county where he or she shall be found; and such per-
son being thereof convicted in the county court where
he or she shall reside, shall forfeit and pay the sum of
one hundred dollars for the use of the county.

Frauds to
avoid assess-
ment.

19. AND BE IT ENACTED, That the said
commissioners for the several counties and the city of
Baltimore, shall meet on the first Monday of June
next, at the usual place of holding their respective
county courts, and shall sit twenty days successively,
if necessary, and no more, to hear and determine the
complaints and appeals of any person or persons who
may think themselves aggrieved by their property
being over valued by any assessor, or by the commis-
sioners; and if the said commissioners shall not meet
and sit as aforesaid, every commissioner failing there-
in shall forfeit and pay a sum not exceeding fifty dol-
lars, unless prevented by sickness or other unavoid-
able accident; and if any person shall apprehend him-
self or herself injured by the valuation of his or her
property, and shall thereof complain to the said com-
missioners, they shall at the time of their sitting to
hear appeals, examine any person, or in their discre-

Meeting of
commission-
ers to hear
complaints.