JOHN LEE CARROLL, ESQUIRE, GOVERNOR

447

disagree as to said valuation, it shall be the duty of

the said assessors to report the matter in difference

To report.

to the Board of Control and Review, within the

jurisdiction of which said difference of opinion

arose; and said Board of Control and Review shall

proceed to value the said property to the owner

thereof; and the said valuation, as by it made, shall

have the same effect as if the same had been made

by the said assessors.

SEC. 20. And be it enacted, That it shall be the duty

of the said respective assessors, as soon as possible

Give notice'

after entering upon the duties of their respective

offices in their said respective assessment districts,

as hereinbefore provided, to give notice that they

have entered thereupon, and to require by such

notice, every person or owner of property residing

in their respective assessment districts, to give a full

and particular account thereof to such assessors, dis-

tinguishing in such account the particular property

which may be under the care or management of

such person from his own; the said notice shall be

published daily for ten days, in three or more news-

Published.

papers published in the City of Baltimore, and once

a week for two weeks in one or more newspapers

published in the several counties of this State; and

if there be a county iti which no newspaper is pub-

lished, said notice shall be set up at the door of the

Court House in such county.

SEC. 21. And be it enacted, That the said accounts

so directed to be returned, shall be respectively

verified by the oath or affirmation of the said per-

Verified

sons or owners respectively, to be administered by

one of the assessors, to whom the said accounts are

respectively returned. If said person or owner is

absent from the State, said accounts may be verified

by the oath or affirmation of such owner or person,

taken before any notary public, judge of any court

of any other State, or Consul of the United States

in any foreign country; said notary public, judge or

consul attesting his certificate of said oath or affirma-

tion, by affixing thereto his seal of office, or by

Affix seal

causing to be affixed thereto the seal of his said

court; or, in the event of the absence of such per-

son or owner from this State as aforesaid, the said