1797.

L A W S of M A R Y L A N D.

C H A P.

LXXXIX.

city; and the faid commiffioners fhall meet, on the twentieth day of May next,
at fuch convenient place in the faid city as they fhall appoint, for hearing and
determining appeals, and fhall fit twenty days thereafter, (if neceffary,) for the
purpofe aforefaid and fhall hear and determine all fuch complaints as may be
made to them by any perfon apprehending himfelf aggrieved by the valuation to
be made as aforefaid.

Oath of affef-
for.

XIII. And be if enacted, That every affeffor fhall, before he takes upon him-
felf the execution of his office, 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 duty of an affeffor, and will faithfully, juftly and impartially, va-
" lue all real and perfonal property which I fhall be appointed to value, agreea-
" bly 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 there-
" in 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 commiffioners of
the tax, or any juftice of the peace, may adminifter.

Perfons to de-

liver an ac-
count of
flaves, &c.

XIV. And, for the difcovery of all flaves, and their ages, Be it enacted, That
every perfon owning any flave or flaves, or any perfon having the care and ma-
nagement of fuch Have or flaves, fhall deliver to the affeffor of the diftrict in
which fuch flaves live, when required by fuch affeffor, an account of all flaves own-
ed by him, or under his care or management, with the name and age of each,
and fuch account fhall be dated and figned by the perfon making the lame; and
the affeffor fhall view and examine each flave, and diligently inquire into his or
her age, if neceffary, and return the account of the owner, or perfon having the
management of fuch flave, with his determination of the age, to the commif-
fioners of the tax; and if any owner, or perfon having the management of any
flave, fhall omit to give in any flave, or wilfully leffen or increafe his age, fuch
owner or owners, or perfon having the management of fuch Have, fhall pay
double the tax on the real value of fuch flave.

And all other
property, &c.

XV. And, for the difcovery of all other real and perfonal property liable to
affeffment by this act, Be it enacted, That every perfon, when required by the
affeffors of the diftrict in which his or her real and perfonal property, or the pro-
perty under his or her care and management, lies, fhall give in to fuch affeffor a
full and particular account of all his or her real and perfonal property in the
fame diftrict, and of all real and perfonal property in his or her poffeffion, or
under his or her care and management, liable to affeffment, and the name of the
perfon to whom the fame belongs; and if any perfon fhall refufe, or after reafon-
able and convenient notice fhall neglect, to render fuch account, he or fhe fhall
forfeit a fum not exceeding fifty pounds current money for fuch refufal or neglect;
and the affeffor fhall, on his own knowledge, or the beft information he can ob-
tain, value the property of fuch perfon to the utmoft fum he believes in his con-
fcience the fame may be worth in ready money, and fhall certify to the commif-
fioners of the tax the fum fo valued, and alfo the refufal or neglect, and the faid
commiffioners fhall double the affeffment of fuch perfon, and the fame fhall be
collected as the public affeffment; and if any perfon fhall give in a partial ac-
count of his or her faid real or perfonal property under his or her care and
management, or of the property in his or her poffeffion, with intent that the
payment of the affeffment or rate on any property omitted may be avoided, fuch
perfon fhall forfeit the value of the property omitted.

Duty of affef-

fors.

XVI. And be it enacted, That every affeffor fhall inform himfelf, by all law-
ful ways and means, of all real and perfonal property in his diftrict, (except as

before excepted,) and fhall, immediately on fuch information, proceed to value
fuch property agreeably to the directions of this act, and fhall bring with him

at the time and to the place appointed by the commiffioners for his appearance,

a certificate, in writing, of the particulars of all real ana perfonal property in
his diftrict, and of his valuation of the perfonal eftate, and of fuch real eftate as
he fhall be directed to value by the commiffioners, in which fhall be expreffed