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


and if any person shall give a false or partial
account or Statement of any property under
his or her management in his or her possess
sion, with intent that the payment of the just
assessment or rate of tax on any property may
be avoided, such persons shall forfeit sum
not less than fifty nor more than five hundred
dollars.
Section. II. And be it enacted That in all
cases where Attachments from tax levied under
this or any other Act of the General Assembly
shall be demanded on account Of removal of
residence from any one county to any, otaer
county of this State, or to tbs sN1ty Of Balti-
more, or from the said city S5a-a5y @uca.rss, il
shall be the duty of the Board of Control and
Review of said city or the County Commission
ers Of the county, where such abatement may
be claimed to grant the same; provided, that
the person so claiming shall present an office
certificate signed by the Judges of said APP
peal Tax Court, or by the Commissioners of
the county to which such person shall state
that he has removed, which certificate shall
signify that he or she has actually changed
his or her residence, and has been duly assess
ed on the books Of the same, and the nbate-
ment claim shall thereupon be made to the
amount and more, certified to by said
County Commissioners or Appeal Tax Court.
Section ID. And be ii enacted, That if any
person who ought to be assessed by virtue of
this Act, shall by removing his or her effects
IFOtu the county OF city where OuHHt TO
have been valued, with intent TO escape
assessment or shall by any fraud or 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 lime
within one year after the said property ought
to have been valued, every such person shall
be charged in the county 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 Circuit Court of the county in which he
or she may reside, or in the Criminal Court of
Baltimore az the case may be, shall forfeit a
sum not exceeding one thousand dollars.
Section IA. And be 1t enacted, That for the
purpose of valuing the stock of Banking and
other private Corporations held by non-resi-
dent Stockholders, it is hereby declared and
understood that the Stock Bonds Certificates
or other evidence Of debt, bearing interest,
of Banking, Insurance, or other Corporations
usually termed monied Institutions are
situated at the place at which the principal
office for transaeting the business of such COR
poration is situated. That the Stock of a
Turnpike Railroad, Canal, or other improved
corporation is situated, at the place where its
principal Office for the transaction OF business
shall be established, if the said office be
within the limits Of this State, shall be SO
assessed, and If not, then The assessable pro-
perty of such corporation shall be valued and
assessed in the county or counties in which it
is situated and in the city of Baltimore so far
as it is situated in said city, and that the Stock
of Mining, Manufacturing and other like
corporations situated ut the place where the
works of such corporations or the greater
part of its operations shall be conducted, shall
be assessed in like manner
Section Is. dad be ii enacted, That for the
rfAo Il Ill. g
the stocks, bonds, certificates, or other evil
dences of debt bearing interest, of private
corporations held by non-resdents, the Presi-
dent or other proper officers of the corpora
tons liable to valuation and assessment,
shall make out and deliver to the Assessors OF
the proper county or city, annually, an &C
count of stock in such corporation held by
persons not residents Of this State, and the
same shall be valued at its actual cash value,
to and in the name of snch stockholders re-
speetively, but the tax assessed on such stock
shall be levied and cole - from the said
corporation, and shall be charged to the &C
count Of such nonresident stockholders in
the said corporation, and shall be lien on
the stocks therein held by the said stock
holders respectively.
Section l6 Aad be IL enacted That said
Assessors shall require the account of stock,
bonds and other evidences OF debt furnished
US aforesaid to be verified by the oath or
Affirmation of the proper officer Of the cor
poration, or may require that the stock. and
other hooks of said corporation shall be open
to them for their inspection.
Section II. And Be IL enacted, That the
Assessors appointed as aforesaid shall enter
upon the duties of valuing the property in
their respective assessment districts on or
before the first Monday Of May after the pas
sage of this Act, and shall proceed therein
with all reasonable diligence and dispatch so
that the same may be completed before the
first Monday of October thereafter.
Section 49, 44nd be it enacted, That the said
Assessors as soon as the said valuation shall
be completed are required to return and de-
liver to the County Commissioners of their
respective counties or the Board of Control
and Review Of Baltimore city as the case may
be, a certificate in writing Of the particulars
Of the property and the valuation made by
them in the manner and form rs herenbefore
directed, with an alphabetical list of all per-
sons therein concerned, and complete detail
of their proceedings in execution of this Act
and all lists, statements and accounts re-
ceved by them from individuals of the par
teulars of the property held owned or claim
ed by him, her or them, or under his, her or
their charge, and If any of said Assessors
cannot discover the owner of any property
within their assessment district they shall
value and describe the same IS the property
Of some person unknown.
Section 49, And Be IL enacted, That for the
greater facility of reference thereto, separ-
ate return shall be made ont for each election
district according to the numbers and bound
aries of the Election districts at the time The
assessment may be made with the names oftbe
taxables therein arranged and properly valued
in the manner and form as hereinhesore
mentioned, and whenever an assessment is
trict shall contain within it an Incorporated
town or city, the Assessors shall distinguish
in their returns the assessable property OF
such town or city from the like property in
the residue of said district.
Section 90. Aad be it enacted, That it shall
be the duty Of the Comptroller, without delay,
to prepare and transmit to the Clerks of the
Circuit Courts for their respective counties,
and to the Register of the city of Baltimore,
as many forms of return of the assessment
directed by this Act, as may furnish each
Assessor and each Board of County Commits
sioners, and the Board of Control and Review
of Baltimore city, with one copy, and it shall
be the duty of the said Clerks of the Circuit
Courts, and the Register of the city of Ralti-
more, Immediately on receipt thereof, TO de-
liver them to the County Commissioners and
the Board Of Control and Review of Baltimore
city, who shall retain enc copy and deliver
one to each Assessor, and the said Assessors
shall make return of said assessment accord