Civilian & telegraph. [volume] (Cumberland, Md.) 1859-1875, 1863-04-02
AN ORDINANCE

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To provids for the General Valuation and
assessment of Property an the C'ty OF
Cumberland.
election 1. BE 1t enacted and or
da;ned bv the Mayor and Councitsnen V the
c;fu of Cumberland That all property, real or
neTsopal. now by law liable TO be valued ana
rharpeable with taxes in said city, shall be
voIned agreeable TO the directions of this or
dinauce, and shall be chargeable according to
such valuation with the public assessment.
SEC. 2. And be IL enacted, That James Smith
and Jacob Rizer be, and they are hereby ap-
pointed assessors TO make the valuations here
by directed, and that they shall have power
aud au thority to require owners, possessors or
their agents, ofproperty in said city, to furnish
such Information OF such property AS N dy be
necessary to enable them 10 ascertain the Talue
thereof together with the location or situation
thereof, the same to be under the oath or atiir-
nation OF such persons or persons it required
by said assessors.
SEC. 3. And be it enacted That every as
SCISSOR appointed in virtue Of this ordinance
be fore he acts rs SUCH shall take and subscribe
the following oath or affirmation, as the case
may be, to wit:
al, - -, do solemnly and sincerely
swear Tor affirm) that as assessor for the city
of Cumberland, will to the best OF my SKIN
and Judgment, execute the duties OF the SAID
office diligently and faithfully according TO me
directions of an ordinance entitled an ordl-
nance to provide for the general assessment Of
property in the city of Cumberland, without
f.-er o. pa-,iaIiiy and that ] will valaasall
property which may be appointed to value,
according to its full cash value" Which said
oath or affirmation properly attested by the
Mayor or Justice of the Peace, shall be filed
by the assessor with the Clerk of said city
SEC and he IL eDncfsH That il shall he
the duty of the assessors appointed by this or
dinance 10 be present at the valuation and as
sessment of each and every variety of property
directed to be assessed and valued by this Or
dinance, and TO make dligent inquiry and iu-
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 value thereof
and they shall specify in their returns TO be
made as hereinafter provided as ia as may be
practicable. First in alphabetical order the
name or names of the owner or owners of the
property assessed. Second, The real property
its kind, whether on the east or west side OF
Wills creek, on what street, lane or alley, aud
number of the lot, giving each piece or parcel
with its value as separate items: with descrlp-
tion thereof. Third Personal property designa.
ting it as household, as slave, as carriages as
horses. MS cows, 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 be separate item OF said lists.
SEC. s. And he it 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 care there
in, shall give a particular account or statement
to such assessors when required by them, dis
tinguishing 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, which account or statement shall !
be under the oath or affirmation OF such person
or persons, if required by said assessors
SEC. c. And be it enacted, That if any per-
son shall wIliuiy refuse, or after FIVE days no.
tice shall neglect to render such statement or
account as by this ordinance he, she or they
may he required TO furnish upon the requisition
OF the said assessors, he, she or they shall for
felt and pay to the said city sum not less
than five nor more than twenty dollars.
SEC. Z. Ana be IL enaeted, That the said as
sessvrs are required TO return and deliver TO
the Mayor aud Councilmen in said city on or
before the first Monday of May next certified
copy of all the property with the owners
names assessed or valued by them MS required
in the 4th section of this ordinance aud - COM
plete and accurate account of their procee-
dinps.
SEC. 9Th. And be II enacted, That each as
SCISSOR shall within the time limited for ma
king their returns, make and deliver TO the
Mayor and Councimen Of said city full add
complete sta tement of all properly subject TO
taxation OF which such assessor is owner or
which may be under his care or management
distingui shing his own property from that
which may be under his care or management,
and shall annex a fair and proper valuation of
all the property ntained in each statement
and verify the same under oath or Affirmation.
SEC. 9th, And be aenacted, That all fines
aud penalties incurred under this ordinance
shall be recovered before some Justice OF the
Peace, and that this ordinance ST all take effect
and be in force from and after the day OF its
passage Passed March Is, 1863,
A. j. WEDDELL, g. II. OI1R,
Clerk. Mayer.