INDEX.

1841

Chap

Sec.

annually, an alphabetical list of the owners

of property, &c. together with the amount

of assessment, &c. said lists to be deposi-

ted in the offices of the county clerks of

this State, &c. whose duty it shall be to

keep the same, &c. for inspection, &c.

without fee, &c.

23

23

VALUATION AND ASSESSMENT OF PROPERTY

IN THIS STATE— To assemble at their usual places of

meeting, on the second Monday of Novem-

ber next, and there continue in session, not

exceeding twenty nor less than ten conse-

cutive days, (Sunday's excepted, ) first giv-

ing three weeks notice at least, of said

time for hearing appeals, etc.

"

24

May examine on oath, etc. any person

complaining of the valuation, etc. and upon

due examination, abate or increase said va-

luation and correct the return accordingly;

and may exclude property which has been

valued, and value properly which has been

excluded by the assessors,

"

"

The Mayor and City Council of Balti-

more required annually to appoint a board,

to be styled the appeal tax court, to consist

of at least three persons, to meet on the

second Monday in November next, and con-

tinue in session for twenty consecutive

days, (Sunday's excepted, ) for hearing ap-

peals, etc. in the same manner as the levy

courts, etc. compensation to be paid by

the mayor, etc. said mayor, etc. to fill va-

cancies, etc. appeal tax court to take an

oath faithfully to perform the duties requi-

red, etc.

"

"

The levy courts, etc. have power to call

assessors before them, etc. for the purpose

of correcting the valuation made by them;

and are also required carefully to examine

the certificates, statements and returns of

valuation, and correct the same, tho' no

complaint or appeal be made to them,

"

25

The property of each assessor to be valu-

ed by the levy court or commissioners, &c.