INDEX.

1841

Chap.

Sec.

the property lies, &c., to give to such col-

lector, &c., a full account of his property,

&c., which before that time had not been

assessed, &c., upon refusal, or after ten

days notice, to tender such account, to be

subject to the penalties imposed on persons

refusing to deliver account to assessors, &c.

23

41

VALUATION AND ASSESSMENT OF PROPERTY

IN THIS STATE— The collector, &c. shall on his own

knowledge, or the best information he can

obtain, value the said property to such sum

as he believes the same to be worth, and

shall certify the same to the levy court,

&c., and the same when approved, to be

recorded in the general assessment book,

and appeal tax court, in like mariner, &c,

"

42

To inform himself by all lawful ways of

all properly in his county, &c, which may

have escaped, or been omitted in the

course of valuation, and proceed to value

the same, &c., and return to levy court, &c.

a certificate of the particulars, and valua-

ation of said property, and also an alpha-

betical list of the names of the persons

whose property he shall value, which re-

turn when approved to be entered as afore-

said, and the appeal tax court, in like

manner, &c.,

"

43

Oath of office of collector, &c., prescrib-

ed, &c.,

"

44

After correction, adjustment and confir-

mation of the valuations, &c., it shall be

the duty of the levy court, &c., to impose

an assessment tax of twenty cents on eve-

ry hundred dollars, &c., according to the

valuation, &c., and it shall be the further

duty of said levy court, &c., to appoint a

collector, &c., to collect said tax, except as

hereinafter provided, said collector, &c., to

give bond to the State of Maryland, to be

approved by the levy court, &c., in a penal-

ty of at least double the amount of tax to be

collected, &c., and shall pay over and ac-

count for to the Treasurer of the Shore,