Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1866-06-01
CoMpTRoLLER's OFFICE,
ANNAPOLIS, April %, 1866.

ANNAPOLIS, April rs, 1000.
Dear 81, Your favor of the 25th in
slant has been received. You inquire
whether, by the enumeration of GER
tain property, in the tenth division Of
the form of return, it was intended to d.
rect the assessors to value such pro-
perty"
would state in reply that such was
not the object. This subdivision was
made for the purpose of keeping separate
and distinct the value Of such property
as will probably be exempted from taxa
ton from that which will not be, SO that
the county commissioners and appeal tax
court may enter the abatement without
difficulty, should 1t become necessary.
For the purpose of illustration: Sup
pose you value mechanics tools and place
the amount in subdivision &c" Of the
tenth class, and the next General Assem-
bly, should exempt mechanics tools from
taxation, the county commissioners or
appeal tax court can readily make the
deduction, and without requiring the
person claiming the abatement to come
before them but if the value Of all pro-
pcrty under the caption of /" Property
of other descriptions" be aggregated in
one column, and SO returned, without spe
cifying each article, it will be almost i'm
possible for the commissioners to ascer-
tain the assessed value Of the property
which may be exempted, and SO seperate
it from the other.
You also inquire whether the asses
sors shall value and return wearing ap-
parel and provisions for the use and con-
sumption of the person to whom the same
shall belong and his family ~
Although under strict construction
of the law this description of property
may be liable to assessment, still i am as:
sured that the farmers of the law did mo-
contemplate that property Of character
so private and personal, and which II
everywhere exempt from taxation, shoult
be assessed 1t would very much in
crease the labors of the assessors, com
plicate their returns and cumber them
as we'll as the books of the commissioner
office, with many names that would moi
otherwise be upon them; and then 1t can
be of no practical use to assess it. II
will be exempted at the next session Of
the General Assembly, which meets be-
fore any taxes can be levied under the
present assessment. This would render
necessary Gf such property be returned)
the alteration of every account upon the
books OF the commissioners | am adj
vised, too, that large majority Of the
assessors have determined to omit wear
ing apparel and provisions. 1t is desira-
BILE, for the sake of uniformity, that all
should do SO. | therefore respectfully
suggest that the assessors do not value
and return this description of property.
With reference to the other property
enumerated in the subdivisions of the
tenth class, | am of opinion that it should
be valued and returned, and the question
of tho propriety of its exemption left to
the General Assembly where it properly
belongs. Money is clearly liable to as
sessment under the law, and deem it Of
importance that it should be assessed.
It is taxed in many Of the States, and
the General Assembly Of this State may
determine to tax it. The objection
offered by you that it is constantly chang
ing hands, | do not think of much force.
If the person assessed with money pays
it away, he can apply to the Commission
ers or Appeal Tax Court for an abato-
ment in his assessment. as he would
apply in the event of selling or becoming
dispcssesscd ofother property which may
have been assessed.
Very respectfully,
ROBERT j. JUMP,
Comptroller.