The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1866-06-14
The Reassessment of Property
I'm MARYLAND.

Jump, bne COmptrolier Vi Tue Treasury
Of maryland, is Of great interest
CoMpTRoLLER's OFFICE,
Aannpoiis, April 18th, 1866.
Dear Sir: Your favor of the 18th inst.
has been received You inquire
whether by the enumeration of certain
property in the tenth division Of the
form of return, it was intended to di.
rect the assessors to value such prop.
erty 7"
would state in reply that such was
not the object. This subdivision was
made for the purpose Of keeping scpar-
ate and distinct flu value OF such prop.
erty rs will probably be exempted from
taxationai from that Which will not be, SO
that the county commissioners aud ap'
peal tax court may enter the abatement
without difficulty, should it become ne
cessary.
For the purpose Of illustration: Sup
pose you value mechanics tools and
place the amount in subdivision &c" oil
of the tenth class, and the next Gene
raj Assembly should exempt mechanic
tools from taxation, the county commits
sioncrs or appeal tax court can readily
make the deduction, aud without re-
quiring the persons claiming the abatc
mcut to come before them but IL the
value of all property under the caption
Of Property Of other Descriptions be
aggregated in one column aud so re
turned, without specifying each article
it will be almost impossible for the
commissioners TO ascertain the assessed
value Of the property which may b.
exempted and so separate it from the
other y
You also inquire whether the as
SCISSORS shall value and return wearing
apparel aud provisions for the use ane
consumption Of the person to whom the
same shall belong aud his family z"
Although under q strict construction
of the Law this description of property
may be liable to assessment, stlll an
assured that the trainers Of the law dlc
not contemplate that property Of {
character 90 private aud personal, and
which is everywhere exempt from taxa
ton, should be assessed 1t would very
much increase the labors Of the asses
sors, complicato their returns aud cum
Der them, a. we'll NJ the books Of tn
commissioners Office, with many nanel
I that would not otherwise be- upon them
aud then II eau be Of no practical use L
asscss IT, II will be exempted At tbs
I next session o. the General Assembly
I which meets before ans taxes can b
levied under the present Assessments. --
I This would render necessary ~ auci
property be rc,uruodl the alteration .
/ every account upon the books Of thl
commissioners ana advised too, TIM
a large majority Of the assessors hay'
determined 60 omit wearing apparel ans
provisions II is deslrablc for the sakt
F., Of uniformity that ali should DO 20.
( therefore respectfully Suggest that ih'
assessors DO not yalae agd return thu
description Of property.
With reference % the other pfoPcri,
enumerated ia the subdivisions Of tbs
tonth Glaze, ana of opinion that !
should be yalard aud returned and th-
( question OF the propriety 81 IT, excmp
liou Ion to the General Assembly
whore il properly belongs Money {
J clearly liable 10 assessment under th'
law. aud deem il Of importance that j
Z should Dc assessed Ii Is taxed 10 MA
uy Of tho States. aud the General As
scmbly Of this State may determine q
tax il, The objection offered by yo'
I that it is constantly changing hands
do not think Of much force lfthu
person assessed with money pays ]
| away, he can apply to the Commission
! cr- or Appeal Tax Court for an adato
ment ia his assessment, a. b. would up
, ply ia the event OF selling or becoming
d,spossesscd Of other property whicl
may have been assessed.
Very respectfully,
llonEnr J JuNP Comptroller.