JOHN LEE CARROLL, ESQUIRE, GOVERN

OR. 445

SEC. 17. And be it enacted, That it shall be the duty

Duty.

of the said assessors, so appointed for each assessment

district as aforesaid, or of a majority of them, to

make diligent inquiry, and to inform themselves,

by personal inspection, on the premises, and by all

lawful means, of all the property, within their re-

spective assessment districts, not exempted from

valuation and assessment by this act, and to value

Valued and
assessed.

the same at its full cash value, without looking to a

forced sale. All property permanently located in

any county of this State, or in the City of Baltimore,

shall be valued and assessed to the owner thereof in

the assessment district in which said property is so

permanently located. All shares or shares of stock,

in any national bank, or in any bank, corporation,

association or company, incorporated under the laws

of this State, and belonging to any non-resident

owner, and all other personal property located in

this State, belonging to any non-resident owner,

shall be valued and assessed to the owner thereof,

in the assessment district in wkuch said bank, cor-

poration, association or company may have its prin-

cipal place of business in this State, or in which said

personal property may be so located. All personal

Personal prop-
erty.

property, belonging to a resident of this State, shall

be valued and assessed to the owner thereof, in the

assessment district in which said owner may reside,

except goods and chattels permanently located in

any city or county of this State, which shall be valued

and assessed in the city or county, in w hich they are

so located. In valuing real estate in any county' in

Real estate.

this State, except in a city in such county, the asses-

sors shall specify, as far as may be practicable, the

name or names of the tracts or parcels of land so

valued, and the number of acres or quantity of land

in each, and the value ptr acre. They shall separ-

ately value the improvements upon the respective

tracts or parcels of real estate, in the said several

counties, so by them respectively valued. In valu-

ing any lot or parcel of ground in the City of Balti-

more, or in any city, in any county, the said assessors

shall specify, as nearly as possible, the precise loca-

tion of each lot or parcel of ground, giving as near-

ly as practicable the number of front feet in each

lot or parcel of ground, and the depth of each lot or