Baltimore daily commercial. [volume] (Baltimore, Md.) 1865-1867, 1866-03-29

Section H. ind bet enacted, That in all where
ap@tenohtS from TAX levied under this or any other
dcC VI tho GENERAL Assembly shall be demanded on
account OF removal ofresidenee from anv on cHIt5
to any other county of this State or ia tba c;tc ~
Baltimore, or from the said city to any comfy i
snall DO the duty OF the Board of Control and Re-
view of said city or the County Commissioned To
county where such abatement may be ciaiT,s5 -
grant the same, provided that the person so cIaio
ing shall present office certificate signed by tho
judges o! said Appeal Tax Court, or by the Commits
sionrrs OF the County, to which such person shall
state that he has removed, which certificate shall
signify that ne she has actually changed his OF her
residence. ana has been duly assessed tho books
of the same, ami the abatement claim shall there
upon be made TO the amount, and no more, certified
Court.
Section 49, and be 1t enacted, That if any person
who ought to be assessed by virtue of this act shall
by removing his or her effects from the county or
city where they ought to have been valued, with
intent to escape assessment or shall by fraud
device escape assessment and the same be proved
before any Justice of the Peace Of the county or city
where such person resides, at any time within one
year after the said property ought to have been val
ued, every such person shall be charged in the
ty or city where he or she is found with the sum
which he or she ought to have been rated by this act
and the same shall be collected by the Collector of
the county or city where he or she shall be found
and such person thereof being convicted in the Cir
e5 Court Of the county IN which he or che may re-
case may pc: shall forfeit sum not exceeding one
thousand dollars.
Sec. H. And Be 1t enacted, That for the purpose Of
valuing tn? stock of banking and other private cor
porationS held by nonresident Stockholders il is
hereby declared and understood that the stock bonds
certificates OF other evidence of debIbearing interest
nj banking, ms prance, other corporations usually
termed monied institutions, are situated at tho place
at which the principal office for transacting the bust
ness Of such corporation is situated that the stock Of
4 turnpike, railroad, canal or other improved cor
poration is situated at the place where its principal
office for the transaction OF business shall be cyab-
shed, if the said office be within the limits of this
State, shall be assessed and if not then the assess
able property OF such corporation shall be valued
and assessed in the county counties in which it is
situated, and in the city Of Baltimore so FIR as it is
situated in said city. and that the stock Of mining
manufacturing and other ike corporations situated
at the place where the works OF such corporations or
tho greater part OF NJ operations shall be conducted
shall be assessed in like manner.
Section 10 And Je It enacted, That for the ofecual
collection OF the taxes assessed the stock, bonds
certhcajes. or other evidence Of debt-boarng inter-
est OF private corporations held by non-residens Of
the State, the President other proper officers OF
tine corporations, liable valuation md assessment
shall make out and deliver to the assessors of the
proper county or city, annually, account of stock
in such corporation held by persons not residents 81
this State, and the shall hc valued at its actual
cash value. 10 and the such stOe ars
respectively, but tho tax assessed on such stock shall
| be levied and collected from the said corporation
ad shall be charged 10 the account Of such non resi-
dent Stockholders in Ihe said corporation, and shall
be lien on the stocks therein held by the said stock
| holders respectively.
Section Ii. And be i! enacted That said assessors
shall require The account Of stock bonds and other
evidences Of debt furnished as aforesaid 10 be vei
fed by the oatl or affirmation Of the proper officer
ofthe corporation or may require that tbs stock and
other books Of said corporation shall be opened to
| them for their inspection.
Section II. And be a eaacied. That tho assessors
appointed aforesaid shall enter upon the duties Of
yalung the property n their respective assessment
| districts before the first Monday OF May. -
after the passage of this act and shall proceed therein
| with all reasonable diligence and Dispatch so that
| the may be completed before the first Monday
! Of October thereafter.
Section 49, and be Il eaactsd That the said esses-
sors, as soon as the sud valuation shall be compile
ted, are required to return and deliver to the County
| Commissioners OF tier respective counties or the
| Board Of Control and Review Of Baltimore civ nd
the case may BIO, certificate in writing Of the par
t!cuiars OF the property and the valuation made by
them IN the manner and form as herenbetAre direct
ed, with alphabetical list of all persons therein
| concerned and complete detail of their proceed.
ingS In execution OF this act and all lists statements
and accounts received by them from individuals of
the particulars OF the property held owned or
! claimed by him, her or them, undeF his her or
their charge and if any Of said assessors cannot dis
cover the owner OF any property within their assess
ment district, they shall Value and describe the same
as the property Of some person unknown.
Section 49, Aad be It enacted. That for the greater
facility OF reference thereto separate return sha
be made out for each election district according TO
the numbers and boundaries of the election districts
| at the time the assessment may ba made with the
| ly valued IN the manner and form as hcreinbefOre
| mentioned. and whenever an assessment district
the assessors shall distinguish in their returns the as
sessabe property of such town city from the like
| property in the residue of said district.
| Section %. 1Hd be It enacted That it shall be the
duty Of the Comptroller without delay prepare and
transmit to the clerks of the Circuit Courts for their
respective counties and to the Register of the city
Baltim orc many forms OF a return Of the assess
mcnt directed by this act as may furnish each as
SCISSOR and each board OF County Commissioners and
the Board Of Control and Review of Baltimore citv
with copy and ii shall be the duty Of the said
clerks Of the Circuit Courts, and the Register Of tho
city Of Baltimore Immediately receipt thereof to
| deliver them to the County Commissioners and the
| Board of Control and Review Of Baltimore city, Who
shall retain copy and deliver each assessor
and the said assessors shall make return Of said
| scSSmept according TO said form.
Section 81 Aad6a eagcted, That from and after the
second Monday in October next. until the day here
matter appointed fer hearing appeals from said re-
turns it shall be the duty of the clerk of the County
CommlSsioners IN e4ch county, or the Board of Con-
troll and Review of Baltimore CITY, to attend daily at
the usual places of meeting Of such bodies and du
ring the usual hours for ransacting business for tha
purpose of showing the aforesaid valuation to every
| city and Of furnishing 10 such person or persons
such extract from such valuation he may rcasona-
| bly, require.
Section p. Aad be il enacted, That it shall be the
| duty OF the County Commissioners Of the several
counties Of this State and of the Appeal Tax Court
the @ dy o fT r re be m6g On or before
scver and or o. before said day annually an eInh3
betaa list of the owners of the property assessed nv
virtue OF this act, together with tho amount of his
her or their assessments respectively answering r.
his or hor nano, which said lists shall be denoSited
IN the otoeS Of the clerks Of the County Commits
Soners OF the respective counties, ana In the Office
OF the Appeal Tax Court Of Baltimore city and IL
sh9t DC tAe duty 81 SAID clerks ana Appeal Tax Court
TO Keep the same IN some conspicuous place in his
or their cce for the inspection and perusaI Of anv
person or persons interested therein without fee or
! Sectian .. Ard be 1t enacted That the County
C9mls5iQner Of the several counties and the Board
| Of Control and Review of Baltimore city Shall ~
sembe al their usual places of meeting on the fr.
| Monday OF December, eighteen hundred and siytv
six and there continue in session n ot cvCeed i .;rf
nor less than sly consecutive days. Sundays excepteJ
h1ylns hrst given at least two weeks notice Of s0ij
| time IL some newspaper or newspapers, if any are
published IN SAID county or city anl il none then
by advertisement set 81 the Courthouse door and
other public paoes in sad county, to hear and let8r
nina the complaints and appeals Of persons who may
| consider themselves aggrieved by the valuation ri
| SAID assessors and upon complaint Of any person
| who may consider hun or herself agrieyed by such
Variation OF his or her property or that Of any per
son under his or her charge, the said County Com
| mlssiQnGrs or Board Of Control and Review shall
nave lull power ana authority to examine any per.
son or persons and the party complaining on oath
or animation, as the case may be- touching the par
tlcGaS OF value OF SQch property, and upon due ex
animation or knowledge thereof abate or ircrealo
the said valuation, and correct the returns accord
ingy, and may value property which has been by the
assessors excluded or omitted, and may at any reCu
! lar meeting Of the Board thereafter exercise The
powers conferred by this section in the presenne of
tho parties concerned, or upon thirty days notice
thereof being given, at any time during tho year
| next succeeding the passage OF this act.
Section q. AHdbei enacted, That the said County
Commissioners and Appeal Tax Court or Board Of
| Control and Review Of Baltimore city, as the ease
be- shall have power to call the several assessors
before them at the time limited for hearing appeals
as aforesaid OF at such other time times in their
discretion as they shall think reasonable for the
purpose of correcting the valuation made By said as
SCISSORS; and they shall likewise have power and au-
thOrity and are hereby directed and required care
fully to examine the several certificates statements
and returns fvauaona IN their respective counties
although
plant appeal be made to them that each assessor
shall within the time hereinbefore limited for making
| the returns, make out and deliver TO the County
Commissioners, Of the county in which he reses or
| to the Appeal Tax Court or Board of Control and
Review Of Baltimore city, tho case may be full
and complete stateme nt Of all property real per
sonal and mixed, subject to taxation of which such
assessor is owner, which may be under lis care
distinguishing in such statement the particular pro-
perty which may be under his or management
from MS own and shall annex fair and proper val
uaon OF all the property contained in the said state
| ment and verify the oath or affirmation
| but the County Commissioners or Appeal Tax Court
| or Board Of Control and Review may nevertheless
correct such valuation and put what they may deem
| a fair valuation on the said property.
See. .. And be 70 enacted, That the clerks Of the
County Commissioners Of the several counties and
| the Appeal Tax Court and City Collector Of Bslti-
city. shall enter and record in book or books
to be provided Tor the purpose, accurate and fair
account OF all the property of every within their
county city, and the valuation thereof as settled
and adjusted, and an alphabetical list of the owners
thereof and all such other matters and things as are
required by this act properly arranged according
the election districts in the several counties and nc
cOrdng TO the several wards in the city OF Baltimore
and the said County Commissioners, Appeal Tax
Court and City Collectors shall allow to their respec
tive clerks such compensation for additional services
required Of them by the provisions of this act as they
in their judgment may deem right and proper.
Section 26 Ind be Il enacted. That the clerk of the
County Commissioners IN each county, and the Board
of Control and Review Of Baltimore city shall on or
before the first Monday in February, eighteen hun