1792.

LAWS of MARYLAND.

CHAP.
LXXI.

hold of fifty acres of land, fhall be and is hereby declared and deemed to be a
pauper, and fuch perfon fhall not be liable for or chargeable with any tax, affeff-
ment or charge, to be impofed in virtue of this act.

Allowance to
commiffion-
ers, &c.

XXVI. And be it enacted, That there fhall be allowed to every commiffioner
and clerk, appointed or to be appointed in virtue of this act, the fum of ten
fhillings current money for every day he fhall act as commiffioner or clerk by
virtue of and according to the provifions of this act; and there fhall be allowed
to every affeffor, to be appointed in virtue of this act, a fum not lefs than ten
pounds current money, nor exceeding thirty pounds current money, in the difcre-
tion of the commiffioners of the tax, according to the duty which he fhall be
required to perform; which fums fhall be refpectively laid by the juftices of the
feveral counties of this ftate, and levied and collected by the fheriff or collector,
in the difcretion of the juftices, in the fame manner, and at the fame time, that
other county charges are laid, levied and collected, with the ufual commiffion

for collecting the fame.

Penalty on
perfons re-
moving their
effects, &c.

XXVII. And be it enacted, That if any perfon, who ought to be affeffed by

virtue of this act for any real and perfonal property, fhall, by removing his or
her effects from the county where they ought to have been valued, or by any
other fraud or device efcape, and not be taxed, and the fame be proved before
any one of the commiffioners, or any juftice of the peace, for the county where
fuch perfon refides, at any time within one year next after his property ought to
have been valued, every fuch perfon fhall be charged in the county where he is
found, upon proof thereof, double the value of the fum he ought to have been
rated by this act, and the fame fhall be collected from fuch perfon by the collec-

tor of the county where he fhall be found; and if any ptrfon fhall remove his
property as aforefaid for the purpofe aforefaid, and the lame fhall thereby, or by
any other fraud or device, efcape being affeffed, fuch perfon, being thereof con-
victed in the county court of the county where he fhall refide, fhall forfeit and
pay the fum of fifty pounds current money.

Commiffion-
ers to meet in
May, &c.

XXVIII. And be it enacted, That the faid commiffioners fhall meet on the
twentieth day of May next at the ufual place of holding their refpective county
courts, and fhall fit twenty days thereafter, if neceffary, to hear and determine
the complaints and appeals of any perfons who may think themfelves grieved by
their property being over-valued by any affeffor, or by the commiffioners; and if
the faid commiffioners fhall not meet and lit as aforefaid, every commiffioner fail-
ing therein fhall forfeit and pay twenty pounds current money, unlefs prevented
by ficknefs, or other unavoidable accident; and if any perfon fhall apprehend
himfelf injured by the valuation of his property, and fhall thereof complain to
the faid commiffioners, they fhall, at the time of their fitting to hear appeals,
examine any perfon, or in their difcretion the party complaining, on oath or af-
firmation, as the cafe may be, touching the particulars or value of fuch proper-
ty, and upon due examination or knowledge thereof abate or increafe the faid va-
luation, and a certificate of fuch abatement or increafe fhall forthwith deliver, or
caufe to be delivered, to the collector, who fhall collect and levy the rate from
fuch perfon according to fuch abatement or increafe.

Part of an act
repealed.

XXIX. And be it enacted, That the twelfth, thirteenth and fourteenth fections
of the aforefaid act to afcertain the value of the land in the feveral counties of
this ftate for the purpofe of laying the public affeffment, be and they are hereby
repealed and made null and void.

No perfon to
be chargeable
with property
transferred,
&c.

XXX. And be it enacted, That no perfon fhall be chargeable with the rate or
affeffment on any property which he may have aliened or transferred, but the
fame fhall be chargeable to the perfon who fhall be entitled thereto, or have the
poffeffion thereof by virtue of any alienation, transfer, or mutation of poffeffion,
and the commiffioners of the tax are hereby empowered and required to meet
from time to time, as often as occafions may require, in order to alter and correct
the account of any perfon who may have parted from the pofffeffion of any pro-