1797.

L AW S of MARYLAND.

C H A P.

LXXXIX.

if any perfon fhall refufe, or after reasonable or convenient notice fhall neglect,
to render fuch account, he fhall be fubject to the fame penalties impofed on per-
fons refufing or neglecting to deliver an account to any affeffor under this act.

Collector to
value proper-
ty, &c.

XXXI. And be it enacted, That the faid collector, or his deputy, fhall, on
his own knowledge, or the beft information he can obtain, value the faid pro-
perty; that is to fay, negroes and plate, if any, according to the direction of
this act, and all other property to fuch fum as he believes in his confcience the
fame may be worth in ready money, and fhall certify the lame to the commif-
fioners of the tax.

Inform him-
felf of all per-
fonal proper-
ty, &c.

XXXII. And be it enacted, That every collector, or his deputy, fhall inform
himfelf, by all lawful ways and means, of all perfonal property as aforefaid in
his county, (except the property by this act executed,) and fhall immediately on
fuch information proceed to value fuch property, agreeably to the directions of
this act, and fhall return, at the time and at the place to be appointed by the
commiffioners of the tax of the county of which he is collector, a certificate, in
writing, of the particulars of all the faid perfonal property in his county, and of
his valuation of the fame, in which fhall be expreffed the number of flaves of
each defcription, agreeably to this act, and the weight of plate, and fhall return,
with his certificate, an alphabetical lift of the names of all fuch perfons whofe
property he fhall value.

Anal take an
oath, &c.

XXXIII. Provided always, and be it enacted, That every collector, or de-
puty collector, before he proceeds on the duties by this act impofed, fhall take
the following oath, or affirmation, as the cafe may be, to wit: " I, A. B. do
" fwear, or affirm, that I will well and truly execute the duties impofed on me
" by an act, entitled, An act for the valuation of real and perfonal property
" within this ftate, and will juftly and impartially value all perfonal property
" which I fhall be authorifed to value, agreeably to the directions of the act for
" the valuation of real and perfonal property within this ftate, according to the
" beft of my fkill and knowledge, and therein I will fpare no perfon for favour
" or affection, or any perfon grieve for hatred, malice or ill will ;" which oath,
or affirmation, any of the juftices of the peace, or commiffioners of the tax,
may adminifter.

Allowance to
collector, &c.

XXXIV. And be it enacted, That there fhall be allowed to each collector,
for the performance of the duties by this act impofed on him, fuch a fum as the
commiffioners of the tax, in their difcretion, fhall think reafonable and proper,
according to the duty which he fhall actually perform, which fums fhall be re-
fpectively laid by the juftices of the feveral counties of this ftate, and levied and
collected by the fherrif or collector, in the fame manner, and at the fame time,
that other county charges are laid, levied and collected, with the ufual com-
miffion for collecting the fame.

Perfons may

appeal.

XXXV. And be it enacted, That any perfon, whofe property fhall be valued
by a collector, or deputy collector, as aforefaid, fhall have the fame right to
appeal that is granted to other perfons affeffed under this act.

Regifters to

make out lifts,
&c.

XXXVI. And be it enacted, That the regifters of the weftern and eaftern

fhore land-offices refpectively fhall, between the firft day of March and firft day

of April next, make out, for the commiffioners of the tax in each refpective
county, a lift of all grants which have iffued, or may iffue between the fifteenth

day of March, feventeen hundred and ninety-feven, and fifteenth day of March,
feventeen hundred and ninety-eight, expreffing the name of the land, the quan-
tity therein contained, and the grantee, and, in cafe of refurvey, the name of
the original tracts, and the quantity of acres of vacancy added; and fhall

make out, for the faid commiffioners, between the days firft afore-mentioned, a
lift of all certificates which have become ready for patent fince the fifteenth day
of March, feventeen hundred and ninety-feven, expreffing the name of the land,
the quantity it contains, and the perfons who are entitled to patents, and in cafe