Baltimore daily commercial. [volume] (Baltimore, Md.) 1865-1867, 1866-03-29
STATE LAWS.
LAWS OF MARYLAND.
PUBLIC GENERAL.
[0MeiaE.l

Section Be Il enacted Jy the General Assembly Of
Aidrgtand That all property real personal and mix
ed, OF all kinds and description whatever, in this
State. shall be liable to valuation and assessment
ana snal DC cnarseaolo with taxes according to the
Section Z: And be Il enacted That TO facilitate and
expedite the assessments, Baltimore city shall be
of the present division Of the city into wards where
Q! wards Nos l. 2, and shall constitute the first
the second district, and wards Nos O. TO- Il and Il
shall constitute the third district and wards Nos 10
IA, Is and Is shall constitute the fourth district
tute the fifth district Baltimore county shall be
| divided into five assessment districts, whereof
election districts numbered one, two and thir-
teen shall constitute the first district election
oStrGts numbered four eight and ten shall consti-
fute the second district election districts numbered
hVe SIX ana seven shall constitute the third district
anu eleetlon districts numbered three and nine shall
constitute the fourth district. and election districts
NUMBERED eleven and twelve shall constitute efth
district Carroll county shall be divided into four
assessment districts. whereof election districts mum
| triet; election districts numbered two. nina and
eleven shall constitute the second district election
a,flefs numbered four, five and eight shall const
tutc ule thlrd qlsrlc election districts numbered
sE and seven shall constitute the fourth district
mat frederiek county shall be divided into six
Se3saent districts, whereof election districts num-
bered ore and two shall constitute Ia first district
and election districts numbered three, twelve and
fourteen shali constitute the second district and
election districts numbered four fifteen and FIVE shall
constitute the third district and election districts
numbered six ten and sixteen shall c0nsfitufe fhc
fourth district and election districts numbered seven
nine 8nd thirteen shall constitute the fifth district and
eiecti9n districts numbered eight, eleven and seven
teen shall constitute the sixth district That Wash
lngton county shall be divided into five assessment
districts, whereof election districts numbered one
Two ana twelve, shall constitute the first district and
election districts numbered three, ten, and fifteen
S constitute the second district election districts
| numbered four, thirteen and five shall constitute
the tEird dlstrict election districts numbered siX
! eight and eleven, shall constitute the fourth dis
| trCt; ana election districts numbered seven, nine
ana iourteen snail constitute The fifth district. That
Worcester county shall he divided into three assess
ment districts, whereof election districts numbered
one. two, am seven shall constitute the first district
election districts numbered three nine and ten shall
constitute the second district election districts NUM-
bered four, five, six and eight shall constitute the
third district That Allegany county shall be divided
INTO threc assessment districts whereof election dis
| tricts numbered one, two. len eleven fifteen and
fourteen snail constitute the FIRST district: election
districts numbered three, four. five twelve and six
teen shall constitute the second district; election dis
shall constitute the third district Cecil county shall
| constitute one assessment district. That Hartford
county shall be divided into two assessment dist
whereof election districts mum tered two. five and six
shall constitute the first dis riot; and election dis
icts numbered one. three and four shall constitute
the second distinct That Queen Anne's county shall
| constitute one assessment district. That Prince
Georges county shall bo divided into two assessment
districts, whereof election districts numbered one
two six and seven shall constitute the first district
election districts numbered three four, five, eight
and nine, shall constitute the second district That
Charles county shall be divided into two assessment
districts, whereof election districts numbered one
and three shall constitute the first disric and cleo
ton districts numbered two and four shall constitute
the second district. Tha. Somerset county shall DO
divided into three assessment districts, whereof cleo
ton districts numbered ono, two, three, nine and
thirteen shall constitute the first district and cleo
ton districts numbered four. five seven eight elev-
fifteen and ten shall constitute the second district;
and election districts numbered six, twelve and four
teen shall constitute the third district. That Caro-
inc county snail constitute one assessment district.
mat TALBOT county snail constitute one assessment
district. That Howard county shall be divided into
two assessment district7 whereof eiectya districts
numbered one and two snail constitute the first dis
trict and election districts numbered three four and
five shall constitute the second district. That Mont
gOmery county shall be divided into two essnent
districts. whereof election districts numbered one
two and three shall constitute the first strict; and
stitqte the second district. That Saint Mary's coun-
| ty shall be divided into two assessment districts
| whereof election districts numbered one two and
three shall constitute the first district; and election
districts numbered four five and six shall constitute
the second district. That Kent county shall consti-
shall constitute one assessment district. That Anne
Arundel county shall be divided into three assess
ment districts whereof Annapolis city shall consti
tute tho first district; the third fourth and fifth cleo
ton districts shall constitute the second district and
the first, second and sixth election districts shall
| county shall constitute two assessment dis
tricts, beginning at the north Of Fishing Bay;
| thence by and with the said Fishing Bay and with
Black Water river to tn head waters of said river.
| near the town of Cambiidge; thence by straight
line to the head waters of Cambridge Creek thence
with the said creek to the Chopank river, and all
the east side Of said line shall! constitute the first
assessment district. all the west side shall const-
|
Section 3. Aad be u enacted, That the Governor of
the state shall appoint three suitable persons in each
Of the assessment districts in the several counties of
tho State and city of Baltimore, to assess and make
| valuations hereby directed, within their respective
DISTRICTS said Assessors shall be property holders and
shall have resided in their assessment districts at
| least one year previous to such appointment. He
shall also appoint Board of Control and Review Of
three suitable persons for each assessment district of
| Baltimore city; each board shall have the power to
appoint competent clerk, who shall also act clerk
TO the commissioners for their respective districts
| shall allowed
ton majority Of the Assessors and Board of Con-
tr9l . and Review may deem jpst and T3 right.
appointed in virtue of this Act before he acts SUCH
shall take the following oath Affirmation before
(or soemniy Sincerely and trnIv declare an, 10 NV rUir
that as Assessor for the assessment district comp0sed
| -, will to the best of my skill and Judgment
execute the duties Of the said Office diligently and
faithfully, according TO the direction of the Act cnt-
ted An Act to provide for the general valuation and
assessment of property IL this State without favor
affection, or partially, and that | win value all
property Whlch may nc appointed to value, accord
ing to tho best OF my Judgment at its full cash value
not looking 70 forced sale; which said oath or aIr-
| nation, properly attostod by the Justice or other
person before wnGm the same shall have been taken
Shal DO filed by the Assessor with the clerk of the
County Commissioners of the proper county. or in
case The shall &c taken by an Assessor appointed
Tor the city OF Baltimore, with the Register of said
| city.
Section 5. And be enacted That if any person so
appointed assessor shall neglect to file said oath
or affirmation wih the said clerk or register ithin
| nllsel days nom me notice OF his appointment
1t shall be considered that such person has declined
10 act ana the clerk Of the County Commissioners in
Ehe county where any such failure shall occur or tn
Register Of the city Of Baltimore if the failure occrr
IN said city shall forthwith notify the fact to the said
county C9mmlsslonors OF Mayor of the city of Bati-
more, rs the case may be- and at the earliest practi
| cable day tho said County Commissioners or City
Council shall meet, and by a new appointment sun,
ply suGn vacancy and upon a vacancy or vacancies
occurring at any time thereafter, in any board of as
SCISSORS, the same shall be supplied by appointment
py the County commissioners OF the county in which
sqch vacancy or vacancies 5iall occur, or by the
| Mayor OF Baltimore, as the case may be.
Section 6. And be enacted That the said assessors
shall assemble 1t tho places where the Circuit Courts
are u:Ga!lr held for their respective Counties and for
the city OF Baltimore at the City Hail. on the first
Monday CT April next after the passage of this act
ana then and there proceed to the consideration of
this act. and the instructions which the CompJroIer
is hereby directed to prepare for them in regard to
the manner in which the duties hereby imposed on
| them shall be executed.
Section 7. Ind be II enacted That il shall he tbe
duty OF the assessors appointed by authority of this
act vr any assessment district, or majority Of them
to be present on the valuation and assessment of each
and every variety OF property directed to be assessed
AND valued by this act il such assessment district
sesSInent and valuation shall be fixed and deter
mined by majority Of said assessors and if the ma
loriy cannot concur in the or valuation
II sAl be the duty Of each Of the said assessors To
report to the County Commissioners of the county or
by the Mayor and City Council Of Baltimore, AMI to
consist OF three persons the assessment and yaua-
ton made by him. with his reasons IN writing for the
Sang; aud the sad County commissioner, Board
| OF Control and Review, shall proceed to value and
assess the SAID property and said valuation shall
/ have the same effect as if made by the assessors,
Section s. And be 1t enacted That if any uarsor
pointed assessor aforesaid, and who shall accent
his appointment shall fail or neglect to make the re-
CURED returns, certificates, and authorizations
agreeaby to this act he shall forfeit for every such
| neglect, sum not exceeding five hundred dollarg
Section 9. AEdbe ii enacted, That it shall be the
duty OF the said assessors, majority of them in
their several assessment districts to make diigcnt
inquiry and inform themselves by personal insDec-
ton On tho premises and all lawful means of ali the
property IN their respective districts liable to assess
ment and to value the same the full cash value
thereof, without looking to a forced sale and all
property owned by residents of this State and not
| permanently located elsewhere within the State
except that where purchaser of real estate shall
execute mortgage for the purchase money, or part
thereof to the grantor the said mortgage shall be
assessed shall be assessed to the in the county
or city where he she may reside and they shall
specify in their returns be made as hereinafter
provided far may be practicable; first the name
Of she tracts parcels of land, the description
thereof owned BY each individual with the quantity
| Of acres therein, and the value thereof: second
stock in trade, its general description and value:
third, public securities, liable to valuation particu
larry specified with their respective values fourth
bank stocks and other stocks particularly Specified
with their respective values fifth, private securities
and bonds OF this and other States held by parties in
this State at their market value quoted at the Bal
timore Stock Board on the 18th day of July next;
eighth gold and silver plate; ninth, gold aud silver
Watches TENTH property OF other descriptions aggre
gate value of each.
Section Ind he ~ ~,