THOMAS SIM LEE, Efquire, Governor.

1792.

perty as aforefaid, and the fum which fhall be fo taken off fhall be charged to
the perfon who may have purchafed or otherwife acquired the poffeffion of the
property, and if the purchafer, or perfon having acquired the pofleffion of any
property as aforefaid, fhall live in a different county, the faid commiffioners fhall
make out a certificate of fuch change of property, and direct it to the commif-
fioners of the tax for the county where fuch perfon fhall refide, and the fame fhall
deliver to the fheriff of the county, endorfcd as aforefaid, to be forwarded in the
manner and under the penalty herein before mentioned, and the rate fhall be
charged to fuch perfon acquiring poffeffion as aforefaid, and be paid by him; pro-
vided, that no perfon fhall have any allowance or deduction on account of proper-
ty aliened or transferred as aforefaid, unlefs fuch alienation, transfer, or mutation
of poffeffion, fhall take place on or before the firft day of April in any year, and
unlefs notice thereof fhall be given to the commiffioners of the county in which
fuch property fhall have been laft charged; and provided alfo, that no perfon
fhall be entitled to any fuch deduction on account of any fuch change of proper-
ty which fhall take place in the year feventeen hundred and ninety-three, unlefs
by judgment or decree executed before the firft day of April next.

C H A P.

LXXI.

XXXI. And be it enacted, That the commiffioners of the tax fhall have full
power to call the feveral affeffors before them at the time limitted for appeals, or
at fuch other times as they, in their difcretion, fhall think reafonable, for the
purpofe of correcting their valuation of property; and the faid commiffioners
fhall have full authority, and they are hereby directed, carefully to examine the
feveral certificates of valuation in their refpective counties, and to correct the
fame, although no complaint or appeal be made to them, fo as to make the fame
as nearly equal as poffible.

Commiffion-
ers to call af-
feffors before
them, &c.

XXXII. And oe it enacted, that the property of each affeffor fhall be valued
by the commiffioners of his county, or of Baltimore-town, as the cafe may be,
or any one of them, on or before the twentieth day of May next, in the fame
manner as the real and perfonal property of other perfons by this act is directed to
be eftimated by the affeffors.

Afleffors pro-
perty to be va-
lued, &c.

XXXIII. And be it enacted, That the commiffioners of the feveral counties
fhall direct their clerk to enter in a book to be provided for that purpofe, an ac-
curate and fair account of all the real and perfonal property within their county,
and the valuation thereof as returned by the affeffors, or as corrected by them,
with an alphabetical lift of the owners or perfons chargeable with the affeffment
of fuch property.

Clerk to keep
a fair account,
&c.

XXXIV. And be it enacted, That the clerk to the commiffioners in each
county, fhall, on or before the firft Monday of July next, make out from the af-
feffors certificates, and the corrections thereof (if any) by the commiffioners, a
fummary account or lift, (in columns) in which fhall be expreffed the number of
flaves of each description within this act, the weight of plate, and the value of
each of the faid fpecies or kind of property, and all the other perfonal property
and the value thereof, in each diftrict, and the whole value in each diftrict ex-
tended, and the amount of each column, and fhall lay the fame before the com-
miffioners, who, after correction thereof, if neceffary, fhall fign and enclofe the
fame, endorfed for the public fervice, to the clerk of the houfe of delegates, and
fhall, within five days thereafter, under penalty of fifty pounds current money on
each commiffioner, deliver the fame to the fheriff of their county, to be by him
forwarded as public letters, and under the like penalty, and fhall alfo deliver to
the clerk of his county court a duplicate thereof, to be lodged among the records
of the faid county, in eight days thereafter; and the clerk of the houfe of dele-
gates fhall enter the faid fummary account in a book to be provided for the pur-
pole, and keep the original in his office, and, on the fecond day of the next
meeting of the general affembly, he fhall lay the fame before the houfe of dele-
gates, for the infpection of the members.

And make out
a lift, &c.