LEVIN WINDER, ESQ. GOVERNOR.

231

the collector or such person as they shall appoint for
that purpose, to assess all the property of such per-
son and make return thereof at such time as they
shall appoint, and in such case they shall be govern-
ed in all respects agreeably to the provisions of this
act.

1812.

23. AND BE IT ENACTED, That the commis-
sioners of the tax shall have full power to call the
several assessors before them at the time limited for
appeal, or at such other times as they in their discre-
tion shall think necessary, for the purpose of. correct
ing their valuation of property; and the said com-
missioners shall have full authority, and they are
hereby directed, carefully to examine the several cer-
tificates of valuation in their respective counties, and
to correct the same, although no complaint or appeal
be made to them; so as to make the same as nearly
equal as possible.

Correction of
valuation.

24. AND BE IT ENACTED, That the property
of each assessor shall be valued by the commission-
ers of his county, or of the city of Baltimore, (as the
case may be, ) or any one of them, between the first
and twentieth day of May next, in the same manner
as real and personal property of other persons by this
act is directed to be estimated by the assessors.

Property of
assessors.

25. AND BE IT ENACTED, That the commis-
sioners of the several counties and of the city of Bal-
timore, shall direct their clerk to enter in a well bound
book to be provided for that purpose, an accurate
and fair account of all the real and personal property
within their county or city, and the valuation thereof
as returned by the assessors, or as corrected by them,
with an alphabetical list of the owners or persons
chargeable with the assessment of such property.

Accounts
shall be enter
ed in a book.

26. AND BE IT ENACTED, That the clerk to
the commissioners in each county, and the city of
Baltimore, shall on or before the first Monday of Au-
gust next, make out from the assessors' certificates,
and the corrections thereof (if any) by the commis-
sioners, a summary account or list (in columns, ) in
which shall be expressed the number of slaves of each
description within this act, the weight of plate, and
the value of each of the said species or kind of pro
perty, and all the other personal property, and the va-
lue thereof in each district, and the whole value in
each district extended, and the amount of each co-
lumn, and shall lay the same before the commission-
ers, who, after correction thereof, (if necessary, ) shall
sign and inclose the same, endorsed, "for the public

Summary ac-
count or list.