Civilian & telegraph. [volume] (Cumberland, Md.) 1859-1875, 1863-03-19
AN ORDINANCE

To proridc for the General Valuation and
assessment Of Property in the City of
Cumberland.
SECIlON /. Be 1t enacted and or.
~ aa'ned By the Mayor and Councilmen of tn,
cry q G"mberIa'd, That all property, real or
personal, now by law liable to be valued and
Gnu ssaoie WIN taxes in said city shall be
valued agreeable 10 the directions 81 th;s a.,
dnance' and shall be chargeable according TO
such valuation with the public assessmen,
SEC. 2. And be IL enacted, That Jame. S.,;,h
aud Jacob Rlzer be- and they are berebv an
pointed assessors TO make the valuations harp-
by directed, and that they shall have newer
and authority to require owners. poeses1ov,
their agents, of property in said CITY. 70 f"rs;su
such Information of such property as NAV no
necessary to enable them 10 ascertain the raIna
thereof. together with the location or Situation
thereof, the same to be under the oath or afr
nation OF such persons or persons if required
By said assessors
SEC. 3. And be ii enacted, That every ns-
SCISSOR appointed in virtue of this ordinance
before he acts as such, shall take and subscribe
the following oath or affirmation, as the case
may be, TO wit:
81, - -, do soltmnly and sincerely
swear or affirm) that as assessor for the city
of Cumberland, | will. to the b est of nv skill
and judgment, execute the duties of the said
office diligently and faithfully according TO the
directions of an ordinance entitlsd me ordi-
nance to provide FOR the general assessment of
property in the city of Cumberland, without
favor or parlality, and that / will value all
property which may lie appointed to value,
according TO its full cash value" Which said
oath or affirmation properly attes,ed by the
Mayor or Justice of the Peace, SD all be filed
By the assessor with the Clerk of said CITY
SEC. 1. -fnd be it enQcted, That it shall be
ln IA n 10 oas 80, t.l r., 81.
dinance 10 be present at the valuation and as
sessncnt Of each and every variety of property
directed to be assessed and valued by this or
diuancc, and TO make diligent inquiry and in
form themselves by all lawful means of all the
property in said city liable to assessment, and
TO value the same at the full cash vulne thereof
and they shall specify in their returns to be
made rs hereinafter provided rs fl as may be
practicable. First in alphabetical order the
name or names Of the owner or owners of the
roperty ssc,sed. Second, The real property.
its kind, wiethCr Gu the east or west side Of
Wills creek, on what street, lane or alley, and
number of the lot, giving each piece or parcel
with lis value rs separate ITEMS with descrip-
tiun thereof. Third. Personal property dcsigna.
ting il as household as slave, rs carriages, rs
hols's. us ccws, giving the amount and value
Of each variety Fourth Stock in trade, and
its location and all other property liable to
valuation and assessment, the valuation of each
class to bs 1t separate item OF said lists.
SEC. s. And he it enacted, That for the dis
covery Of all property liable to assessment in
slid city, every person having property in said
city, or property Of his, her or their care there
in, shall give particular account or statement
IN such assessors when required by them, dis
tiuguishing II such account or statement the
particular property Which may be under his,
her or their care or management, from his, her
or their own whch account or statement shall
be under the oath or affirmation of such person
or persons, if required by said assessors.
SEC. G. And be ii enacted, That if any Der
son shall wilful'y refuse, or ater FIVE DAYS no.
ticc, shall neglect 10 render such statement or
account rs by this ordinance he she or thew
may lie required 10 furnish upon the reuuisition
OF the said assessors, lie, she or they Shall for
felt and pay to the said city sum no, less
than five nor more Than twenty dollars
SEC. l. AHd he il cnarted. That the said as
SCISSORS are required TO return aud deliver to
the Mayor and Couucilmen in sad city on or
before The first Monday Of May next n certified
copy of all the property with the owners
names assessed or valued by them as required
in the 4ih section OF this ordnance and i COM
plrte and accurate account Of their procee-
d;hps
SEC. S.h. And6e Il enacted, hat each as
SCISSOR shall within tile time limited for ma
king their rctarns, make an deliver to the
Mayor and Councilmen Of said city full and
complete statement of all properly subject To
taxation of which such assessor is owner or
which may he under his care or management
distingu ishing his own property from that
which may he under his care or management,
and shall annex a lair aud proper valuation of
all the property contained n each statement
and verify the same uah'r oath or Affirmation.
SEC. Sth, -1hd be nenocfed, That all fines
and penalties Incurred under this ord nance
shall be recovered before some Justice OF the
Peace, and that this ordinance st all take effect
and bc in force from and after the DAY Of its
passage Passed March Is, 1853.
A. J. WEDDELL, C II. DIR,
Clerk. Mayor.
Mr., l.