Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1866-03-30

of furnishing 10 such person or persons such
extracts from such valuation as be may reason
ably require.
Sec. %. lind be il enacted That it shall lie
the duty of the Comfy Commissioners Of the
several counties Of the State, and of the APP
peal Tax Court of Baltimore city, to cause to
be made on or before the first day of March,
1867, and on or before said day annually, an
alphabetical list of the owners of the proper
ty assessed by virtue of this act, together with
the amount of his, her or their assessments re-
spectively answering to his or her name,
which said lists shall be deposited in the Off
ces Of the Clerks of the County Commission
ers Of the respective counties, and in the Office
of the Appeal Tax Court of Baltimore city,
and it shall be the duty Of said Clerks and
Appeal Tax Court, to keep the same in some
conspicuous place in his or their office, for the
inspection and perusal of any person or per-
sons interested therein without fee or reward.
Sec %. And De IL enacted That the County
Commissioners of the several counties, and
the Board of Control and Review OF Baltimore
city, shall assemble at their usual places of
meeting on the first Monday of December,
eighteen hundred and sixty-six, and there
continue in session not exceeding thirty nor
less than six consecutive days, Sundays ex-
cepted having first given at least two weeks
notice of said time in some newspaper or news
papers if any are published in said county or
city, and if none then by advertisement set
up at the Courthouse door, and other public
places in said county, to hear and determine
the complaints and appeals of persons who
may feel aggrieved by the valuation of said
Assessors, and upon complaint of any person
who may consider him or herself aggrieved
by such valuation OF his or her property, or
that Of any person under bis or her charge,
the said County Commissioners or Board of
Control and Review, shall have full power
and authority to examine any person or per-
cons, and the party complaining on oath or
affirmation, as the case may be, touching the
particulars or value Of such property, and up
on due examination or knowledge thereof
abate or increase the said valuation, and cor
rect the returns accordingly, and may value
property which has been by the Assessors ex-
cluded or omitted, and may at any regular
meeting of the Board thereafter exercise the
powers conferred by this section in the pre-
sence OF the parties concerned, or upon thirty
days notice thereof being given at any time
during the year next succeeding the passage
of this act.
Sec "a. lind Je Il enacted, That the said
County Commissioners, and Appeal Tax Court
or Board of Control and Review of Baltimore
city, as the case may be, shall have power to
call the several Assessors before them at the
time limited for hearing appeals as aforesaid,
or at such other time or times in their discre-
ton as they shall think reasonable for the
purpose of correcting the valuation made by
said Assessors. and they shall likewise have
power and authority, and are hereby directed
and required carefully to examine tie several
certificates, statements and returns of valua-
tions in their respective counties or city and
to correct the same. although no complaint or
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 resides, or TO the Appeal Tax Court
or Board Of Control and Review OF Baltimore
city, as the case may be, a full and complete
statement of all property. real, personal and
mixed, subject to taxation of whichsuch Asses
sor is owner or which may be under his care
distinguishing in such statement the partcu-
lar property which may be under his care or
management from his own, and shall annex a
fair and proper valuation Of all the property
contained in the said statement, and verify
the same on oath or affirmation, but the Coun-
~ Commissioners or Appeal Tax Court, or
Board ofs6'ontrol and Review, may, neverthe-
less, correct such valuation and put what they
may deem fair valuation on the said proper
ty.
Sec IS. And be Il enactel, That the Clerks
Of the County Commissioners of the several
counties and the Appeal Tax Court and City
q
record in q book or books, to be provided for
the purpose, an accurate and fair account of
all the property Of every sort within their
county or CITY, and the valuation thereof as
settled and adjusted and an alphabetical list
Of the owners thereof, and all such other mat
tiers and things MS are required by this act,
properly arranged according to the election
districts in the several counties, and accord
ing to the several wards in the city OF Balti-
,,1 no 5oi1 iczin
Appeal Tax Court and City Collectors, shall
allow to their respective Clerks such compen-
sation for additional services required of them
Nv the provisions Of this act as they in their
judgment may deem right and proper.
Sec 90. Ind he il enacted, That the Clerk Of
the County Commissioners in each county, aHd
the Board Of Control and Review of Baltimore
city, shall on or before the first Monday in
February, 1867 make ont from the ASSESSORS
statements, returns and certificates and the
corrections thereof made as hereinbef0re pro-
vided if any. q summary account or list or
columns in which shall be clearly anu IS
tinctly expressed the estates and property Of
every description whatsoever, aud the value
thereof affixed 10 them respectively, and the
whole value in each Election district or ward
extended and the amount of each column,
aud the said clerks shall lay the said summary
accounts or lists of the estates and property in
the several Election districts before the County
Commissioners and the Board of Control and
Review of Baltimore city, respectively, who
shall after examination and correction thereof,
sign and enclose the same endorsed on public
service, to the Comptroller, and the Board OF
Control and Review OF Baltimore city shall
in like manner sign and enclose TO the Comp
troler the summary accounts and lists Of The
estate and property in the several Wards Of
the said city
Sec. 81. 4nd De Il enacted, That when the
County Commissioners or Appeal Tax Court
of Baltimore city, shall meet as aforesaid to
hear appeals from the valuation of the asses
sors, it shall be the duty Of the Clerk Of the
County Commissioners or the Appeal Tax
Court. to keep minutes OF their proceedings,
exhibiting briefly the valuation or omission of
property complained Of, the ground of com
plant, the party by whom made, and the de-
cision made with the reasons therefor.
Sec %. And be it enacted, That the right Of
appeal to the next term of the Circuit Court
Of the counties, and TO the Superior Court Of
the city Of Baltimore shall be allowed to any
person or corporation who may consider them
selves aggrieved by the Judgment and deci-
sion of the said County Commissioners or
Board Of Control proeided howeeer, that no
appeal shall be allowed where the only ques-
ton is to the correctness Of the amount of as-
mi IN