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276 SEYENUE. 1836-37. * taxable property ft'om the county in whieli tlie person bound to list it resides, to that in Avhicli the property is situate, tlie oath i-equired to the list may he taken before any magistrate of the county in vhicli the person bound to return the same resides. i^EC. 31. It siiali be tlie duty of the several County Courts to ap- Courts in this State, at the i-espee<lve teimswlien they pohit aboard . , . ,. ,. _ , . . i • ii i- * i* ^ i i of valuatio::. '•^'^P*^'*''^^ .V^'^-'-'-s t)i the peace to take m the list ol taxal'le property for the year one thousand eight hundred and thirty-seven, to appoint tw#respectable freeholders to be associated with each justice, Avho, togetiier with such jus-tice, shall be styled the Ijoard of valuation. That it shall be the duty of the board of valuation to ascertain, as ac-curately as may be practicable, the cash valuation of the land in the district to Avhich they belong", and to return the same to their respective County Courts in the manner herein presciibed: FroTided, said justice and freeholders may, if they deem it necessary, call upon any person to testify as to the value of any tract which may be listedj and they are authorised in such ease to administer an oath to any person so called upon. No person giving in his land for taxation, shall hereafter be required to state the V value thereof upon oath^ and if any individual shall deem himself injured, by too high a valuation being placed up« on his land by the board aforesaid, it shall be competent for the ensuing County Court to reduce the same, upon motion and satisfactory proof of such allegation. The individuals composing the said board of valuation, shall annex to their respective returns the following affidavit, signed by them, and certified by some justice of the peace: "We solemnly swear that the foregoing valuations of land, made by us, are, in our judgment and belief, the actual value thereof in cash; and that, in making the same, we have endeavored to do equal justice to the pub-lie, and to the individuals concerned." Sec. 35. And he it further enacted, That said justice Compensa- of the peace and freeholders shall each be entitled to re-tion of board, . ,, „ , ,, ceive the sum of one dollar ner day, for each day they
276 SEYENUE. 1836-37.
* taxable property ft'om the county in whieli tlie person
bound to list it resides, to that in Avhicli the property is
situate, tlie oath i-equired to the list may he taken before
any magistrate of the county in vhicli the person bound
to return the same resides.
i^EC. 31. It siiali be tlie duty of the several County
Courts to ap- Courts in this State, at the i-espee|