Civilian & telegraph. [volume] (Cumberland, Md.) 1859-1875, 1863-03-26
r. pro'id" fer tile General Faluutiom anil
assessment Of fr2perty IN the City Of
CNmktrLinH

r. pro,id" for tile General Kaluatton anil
assessment Of Pr2pc'ty IN the City Of
Cumbeyl;nd.
SEC ION |. BE Il enacted and or
~ diiDcd By tie .N1yor and Council,aeu of The
city Of CH@'beri'nd, That all property, real or
personal, now Ivy law liable 10 he valued and
chargeab.e with taxes in said city, shall be
valued agreeable % the directions OF this Or
dinance, and shall be chargeable according to
such valuation with the public assessment
SEC. .. lind be ii enacted, That James Smith
and Jacob Rjzer be- and they are hereby ap-
pointed assessors TO make the valuations here
by directed, and tnat they Shall have power
aud Authority to require owners, assessors or
tier agents, OF proper ~ in said city, to furnish
such Information OF such properly us may be
necessary to enable them TO ascertain the value
thereof, together with the location CIR situation
thereof, the same to be under the oath or AFR
nation of such persons or persons if required
by said assessors.
SEC. 8. Ind he il enacted, 7 hat every as.
sessor appointed in virtue Of this ordinance
before he acts ns such, shall take and subscribe
the .o',oMinE oath or affirmation, rs the cass
may be- to sit:
Il, - -, do sol mnly and sincerely
swear Tor affirm tina, us assessor for the city
Of CumIcl land, will, 10 the best of my skill
and judgment, execute the duties of the said
office diligently and faithfully according TO. The
directions Of an ordinance entitled IN ordi-
nance to PIC vide Tor the general asses s,nent of
property in the city of Cumterlgh, without
FAVOR n partially, NJ, 4 that lMi value all
property which may le arpointe! TO value,
according to its full cash value" Which said
oath or affirmation properly atested by the
Mayor or Il Justice Of the Peace, shalt he filed
by ihe asses ith The Clerk OF said city
SEC. 4. -iAWbe IL enGctsd, That it shall be.
the duty of the assessors appointed by this or
dinnnce to be present ut the valuation and as
scSsnChi Ut each and VERY variety of property
directed to be assessed and valued by this or
diuance, aud 10 make dneeht inquiry and ia
form themselves by MI lawful MEANS Of all the
pro. ery in said city liable 10 assessment and
to value the same at the full cash value thereof,
and they shall specify in their retul ns to be
made as hereinafter provided as Ia us may he
practicable. First in alphat stical order til,
name or names of the owner owners of the
propertynsse sed. Second, The real property,
is kimd, whether on the east or vest sife OF
Wills creek, on what street, lane or alley, and
number OF The lot, giving each piece or parcel
with lis valde as ScpnI;tle Items. with descrip-
ton thereof. Third. Personal property designa-
! ting ii rs household, ms shave, rs carriages ms
horses. as COWS, giving the amount and value
o each variety. Fourth, Stock in trade, and
its location and all other properly liable to
valuation and assessment, the valuation of each
class 10 be separate item of said lists.
SEC. 5. And be il enacted, That for the dis
covery Of all property liable to assessment in
said city, every person having property in said
! city, or property OF his, her or their there
| in, shall give particular account or statement
| to such assessors when required by them dis
| tinguishng in such account or statement the
particular property which may be under his,
her or their care or management, from his, her
or tleir own, which account or statement shall
| be under the oath or affirmation of such person
or persons, if required by said assessors.
SEC. g. And be it enacted, That if any per-
son shall willfu.y refuse, or after five days no.
tce, shall neglect TO render such statement or
account us by this ordinance he, she or they
may he required 10 furnish upon the requisition
OF the said assessors, he, she or they Shall for
felt and pay to the said city a sum not less
than five nor more Than twenty dollars.
SEC. 7. Ind be IL enacted That the said as
SCISSORS are required to return and deliver to
the Mayor aud Councimen in said city on or
before The first Monday of May next n certified
copy of all the property with tine owners
names assessed or valued by them as required
in The 4th section of this ordinance and II COM
plete and accurate account of their procee-
dngs.
SEC. 9Th. and be IL enacted, That each as
| SCISSOR shall within the time limited for ma
king their returns, make and deliver to the
Mayor and Counclmen OF said city full and
I complete statement of all properly subject to
taxation of W hich such assessor is owner or
which may be under his care or management
distingui shing Lis own property from that
which may lie under his care or management,
and shall annex lair aud proper valuation OF
all the property cont aimed in each Statements
and verify the 81 me under oath or Affirmation.
SEC. sth, And Jc H'enaeted, That all haes
and penalties incurred under this ordinance
shall be recovered before some Justice oil the
Peace, and that this ordinance sfaIl take effect
and be in force from and Gfter the day OF It's
passage Passed March ID, 1863
j. WEpDELl, U. H. OHR,
Clerk. Mayor.
March II IS63-tS,