Baltimore daily commercial. [volume] (Baltimore, Md.) 1865-1867, 1866-04-03
STATE LAWS.
LAWS OF MARYLAND.
PUBLIC GENERAL.
1AfRSasnI
T0hicial.l

valuation and assessment of property in this State
section l. BE At enacted by the General Assembly of
MAINLAND, That all property real personal and nix
ed, Of all kinds and description whatever in this
state shall be liable to valuation and assessment,
and shall be chargeable with taxes according to tho
provisions Of this act.
Section 2. and be Il enacted That to facilitate and
expedite the assessments, Baltimore city shall be
DIVIDED into five assessment districts upon the basis
OF the present division If the city into wards where
Ct wards Nos. l. 2 and shall constitute the first
dlstrlc and wards Nos 5. s. and shall constitute
tne second district and wards Nos 9, TO- II and IL
snali constitute the third district and wards Nos 49,
-, 10 ana 10 shall constitute the fourth district
ana wards Nos. II, IS. 10 and 20 shall consti-
tgIg the nth district. Baltimore county shall be
uNlaed into tive assessment districts, whereof
election districts numbered one two and tlir-
Teen snail constitute the first district election
&rifts numbered four, eight and ten shall cousti
hye SIX and seven shall constitute the third district
anu eecolon districts numbered three and nine shall
numbered eleven and twelve shall constitute theiifth
district Carroll county shall be divided into four
assessment districts whereof election districts mum
bered one three and ten shall constitute the first dis
tFlct; election districts numbered two, nine and
districts numbered four, five and eight shall consfi
tute the third district; election districts numbered
SIX and seven shall constitute the fourth district
mat FREDERICK county shall be divided into six as
sessment districts, whereof election districts mum
bered one and two shall constitute the first district
and election districts numbered three, twelve and
fourteen snail 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 constitute the
fourth district and election districts numbered seven
nine and thirteen shall constitute the fifth district and
election districts numbered eight, eleven and seven
teen shall constitute the sixth district That Wash
ington county shall be divided into five assessment
districts whereof election districts numbered one
two and twelve shall constitute the first district and
election districts numbered three ten, and fifteen
sha constitute the second district; election districts
nohlpeEeu Jour- thirteen, and hTe shall constitute
the third district; election districts numbered six
eight, and eleven, shall constitute the fourth dis
trlct; and election districts numbered seven, nine
ana fourteen, shall constitute the fifth district Thai
Worcester county shall be divided into three assess
ment districts whereof election districts numbered
one, two, and seven shall constitute the first district;
election districts numbered three nine and ten shall
the second disric election districts mum
nerea tour, five. SIX and eight shall constitute the
third district That Allegany county shall bo divided
INTO three assessment districts, whereof election dis
cflcts numbered one two, ten, eleven fifteen and
fourteen shall constitute the first district; election
districts numbered three, four FIVE twelve and six
teen shall constitute the second district election dis
trlctS numbered six, eight and thirteen
shall constitute the third district Cecil county shall
constitute one assessment district. That Hartford
county snail no divided into two assessment dist lets
whereof election districts numbered two five and six
shall! constitute the first district and election dis
tTlcts numbered one three and four shall constitute
the second district. That Queen Annes county shall
| constitute one assessment district. That Prince
Georges county shall be divided into two
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 tho first district and cleo
ton districts numbered two and four shall constitute
the second district Tha, Somerset county shall be
divided into three assessment districts whereof cleo
ton districts numbered One two three, ninC and
thirteen shall constitute the first district; and elec-
ton districts numbered four five, SEVEN eight eley-
en- tteen and ten shall constitute the second dstrc
and election districts numbered six twelve and four
teen shall constitute the third district. That Caro-
line county shall constitute one assessment district
That Talbot county shall constitute one assessment
| district. That Howard county shall be divided into
two assessment districts, whereof election districts
numbered and two shall constitute the first dis
trict and election districts numbered three four and
five shall constitute the second district That Msnt-
| gomery county 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 and five shall con-
situte the second district. That Saint Mary's coun-
ty shall be divided into two assessment districts.
three shall constitute the first district and election
districts numbered four, five and six shall constitute
the second district. That Kent county shall const-
tpte one assessment district. That Calvert county
shall constitute one assessment district That Anne
hruoel county Shall pc dlVldeq INTO Chree assess
ute the first district tho third fourth and fifth cleo
ton districts shall constitute the second district and
the first, second and sixth election districts shall
| constitute the third district That Dorchester
county shall constitute two assessment dis
| thence by and with the said Fishing Bay and with
Black Water river to the head waters of said river.
| near the town of Cambridge; thence by straight
line to the head waters of Cambridge Creek; thence
| with the said creek to the Choptank river, and all
the east side of said line shall constitute the first
assessment district, all the side shall cons-
| tute the second assessment district.
Section 3. Ard be i enacted, That the Governor of
the State shall appoint three suitable persons each
OF the assessment districts in the several counties of
the State and city of Baltimore to assess and make
districts; said Assessors be property holders ana
shall have resided IN their assessment districts at
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 rs clerk
|
and the said clerk shall be allowed such compensa-
| troi and Review may deem just and right.
Section J. Aid be a enacted. That every Assessor
appointed in virtue OF this Act before he acts such,
| some person authorized by law to administer oaths
| as the case may be- to wit: l, ---, do swear
Tor sOlemny, sincerely and truly declare and affirm
that Assessor for the assessment district composed
| -, 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 en-
tied An Act to provide for the general valuation and
assessment OF properly IN this state without favor
property which may be appointed to value accord
ing to the best Of my Judgment at its full cash value
not locking to forced sale WHICH said oath air-
| nation properly attested by the justice or other
| person before whom the same shall have been taken
shall be fledsby the Assessor with the clerk of the
| County Commissioners OF tho proper county, or in
the same shall be taken by Assessor appointed
for the city Of Baltimore with the Register of said
Sectio 5. and be it enac'ed. That if any person so
app0into ssessoT shall neglect to file the said oath
or affirm with the said clerk or register within
| fifteen days from the notice of his appointment
it shall be Considered that such person has declined
to act and the clerk of the County Commissioners in
the county where any such failure shall occur, the
Register of the city Of Baltimore if the failure occur
County Commissioners or Mayor of the city of Balti
more as the case may be- and at the earliest practi-
| cable day the said County Commissioners CT City
| Council shall meet, and by appointment sup
| ply such vacancy and upon vacancy OF vacancies
occurring at any time thereafter, in any board of as
SCISSORS, the same shall be supplied by appointment
| the in un irl
| such vacancy or vacancies shall occur, or by the
| Mayor of Baltimore. as the case may be.
Section G.. Ad De enacted, That the said assessors
shall assemble at the places where the Circuit Courts
are usually held for their respective counties and for
the city OF Baltimore at the City Hall, on the first
Monday OF April next after the passage Of this act
and then and there proceed to the consideration of
this act, and the instructions which the Comptroller
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. And be IL enacted That it shall be the
duty of the assessors appointed by authority of this
act for any assessment district majority of them
to be present on the valuation and OF each
and variety Of property directed to be assessed
and valued by this act in such district
and in case the said assessors shall disagree, the
| sessment and valuation shall be fixed and deter
mined by majority of said assessors, and if the ma
jOriy cannot concur in the assessment or valuation
it shall be the duty Of each of the said assessors to
report to the County Commissioners of the county
to the Board of Control and Review 10 be appointed
by the Mayer and City Council Of Baltimore, ana to
consist of three persons, the assessment and Yaua-
ton made by him. with his in writing for the
| same and the said County Commissioner, or Board
Of Control and Review, shall proceed to value and
assess the said property and said valuation shall
| have the effect if made by the assessors
Section S. And be At enacted That if any person ap-
pointed assessor aforesaid, and who shall accept
his appointment shall fail or neglect to make the re-
| Quired returns, certificates, and authorizations,
agreeaby to this act he shall forfeit for every such
| neglect sum not exceeding five hundred dollars.
Section 9. ARdJe IL enacted, That it shall be the
duty Of the said assessors majority OF them, in
their several assessment districts, to make dlgent
! inquiry and inform themselves by personal inspec-
ton on the premises and all lawful means of ali the
property in their respective districts Liable to assess
| ment and to value the the full cash value
1 thereof without looking to 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 gTantor the said mortgage shall not he
assessed shall be assessed to the owner in the county
or city where he or she may reside, and they shall
specify in their returns TO be made hereinafter
provided as lar may be practicable first. the
of Rthe tracts parcels of land, or the description
thereof, owned by each individual, with the quantity
! CT acres therein, and the value thereof second,
stock in trade, its general description and value;
tflrd, public securities liable TO valuation, partcu-
ary 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 their market value quoted 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.
Ag1 lie 81 ooooyaJ Mt G.. A.