Port Tobacco times, and Charles County advertiser. (Port Tobacco, Md.) 1845-1898, 1848-04-13

already valued and assessed and the said clerks
shall be allowed respectively, the sum OF ten cents
for eacL Judgment or decree returned, to be paid
by the countless district and city aforesaid, respec-
lively
Sec. 10. find be it enacted, That it shall be the
duty of the registers of wills of the several counties
and Howard District, annually on the first day of
March to return to the levy courts, commissioners
or appeal tag court, as the may be, summary
account of all property that shall appear by the re-
cords othe several orphans courts TO be in the hands
OF each and every executor, administrator or guar
dian IN their capacity as such, and all such proper
ty, it not before assessed shall then be assessed, and
every executor, administrator guardian, shall be
liable to pay the taxes levied upon any and all Of
said property his hands, and shall be allowed by
the orphans court in his accounts for all taxes
paid by him; and the said register of wills for the
performance of the duties imposed by this section
shall be entitled to receive from the several coun
ties, Howard District, and the city of Baltimore,
respectively, such compensation as the levy courts,
commissioners or appeal tax court may in each case
deem proper.
Sec. IA. find be 1t enacted That in all cases where
discoveries of assessable property made by the
levy courts, commissioners any other body hav-
ing the power to levy taxes, either from the returns
Of the clerks Of counties, under the provisions of
the seventh section Of the act Of ghteen hundred
and forty five, chapter two hundred and three, and
of the twelfth section of this act, from the re-
turns of registers of wills under the thirteenth
ton OF this act, or in any other way the said levy
court, commissioners or other body shall have full
power to assess said property so discovered, and to
add the same to the amount on which the regular
levy of taxes is to be made for the of the State,
county and city, respectively; provded that in case
it shall appear by the recital of any mortgage re-
turned by the clerk of any county aforesaid that
there is no debt due by the mortgagor to the mort
gagee, but that the said mortgage was given to Sc
cure the mortgage against contingent liability
security for said mortgagor on debt recited in said
mortgage, then the amount of said debt shall be as
sessed to the person to whom it appears to be due,
but the mortgage shall not be assessed on said
mortgage, unless his liability for said debt shall
have become fixed before or at the time of said re-
turn.
Sec. Is. find be 1t enacted, That whenever any
person shall make application to the levy courts,
commissioners or appeal tax court as the case may
be, TO make him or her allowance deduction,
account Of the sale transfer, alienation
val OF any property or the collection payment of
any public or private security for money, it shall
be the duty Of the said levy courts, commissioners
or appeal tax court, to lnterrogate such person
oath in reference to the said property security,
and the disposal Of the same, and especially to
been sold transferred the amount Of the purchase
money, or the money collected and paid, and how
the has been invested and it shall also be the
duty of said levy courts, commissioners appeal
tax court to interrogate the said person oath in
reference to any acquisit ions investments made
by the said person and not already assessed and the
amount OF all such acquisitions and investments, in
whatever description of security shall be added to
the assessab!e property of the person SO applying,
| nd cha fIoc
fuse to answer the heterogeneous proposed afore
sai0, no allowance or deduction shall be made ON
his or her assessment.
Sec. l6. lind be ii enacted, That the powers and
duties of collectors and deputy collectors under the
torty-hrd section of the act to which this is sup
piement, and the act Of December session, eighteen
hundred and torty-one, chapter one hundred and
sixteen, section six, hereby declared to extend to
the valuation and assessment of all property which
may have been created, acquired or accumulated
since the original valuation under the act to which
this is a supplement, or which may be hereafter
created, acquired accumulated, and of all build
ings, improvements and works, erected made
since said original valuation or which may hereaf-
ter be erected made; and the levy courts and
commissioners of the several counties and Howard
District, are hereby authorised to allow to the said
collectors such compensation as they may deem pro-
per for the performance of their duties as assessors
to be levied with other county charges.
Sec II. find be 1t enacted, That every collector
and deputy collector, before proceeding to execute
the duties imposed upon him by law, shall take the
following oath or affirmation, as the may be, to
wit: |, collector (or deputy COL
lector) of do swear or AFFIRM as
the case may be- that will well and truly execute
the duties imposed upon by the act for the gene
raj valuation and assessment of property in this
State, and to provide tax to pay the debts of this
State, and its supplements, and all duties imposed
upon me by law, and that will justly and impair
TALLY value all property which shall be authors.
ed to value agreeaby to the directions of the said
act and its supplements, according to the best OF
my skill and judgment; which oath or affirmation
may be administered by any justice of the county,
district or city, and shall be filed with the levy.
court, commissioners register Of the city of Bal
timore, as the case may be-
Sec. Is. find whereas, Baltimore county is one,
year behind the other counties in the levy of her
taxes, therefore, be 1t enacted that the provision of
this act shall extend to Baltimore county.
Sec 49, find be 1t enacted That this act so far as
is consistent with its provisions, shall be in force
from and after the day of its passage.
D. CLAUDE, Treasurer.