The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1866-03-01
General Assessment OF Prop
erfy I'm Maryland.

erfy I'm Maryland.
The bill recently passed by the Leg
islature, providing for general assess
ment Of all real, personal and mixcd
property in the State, consists of forty
one sections, and is necessarily taken uT
with many details In relation to the du
ties of assessors, &c. The followingarc
the main provisions:
"The City Of Baltimore is 10 be divi-
ded into ten assessment districts, Balti-
more County into FIVE and so on through
out the several counties Of the State,
according to extent of territory. The
commissioners of the counties are to ap-
point three property holders to make
the assessment They are to proceed
to business on the first Of May and com
plete the assessment by the first Of De-
cember. Any assessor failing or neg
Letting TO make the required return
shall forfeit not exceeding $500 for each
ofiense.
All property is TO be assessed at the
full cash value, without looking 10 for
ced sale, aud all property owned by res
ideuts OF the State, and not permanently
located elsewhere within the State, shall
be. assessed TO the owner in the county
or city where he or she may reside; and
they shall specify in their returns, as far
as may be practicable--Grst, the name Of
the tracts or parcels Of land or the des-
cription thereof, owned BY each indiyid-
ual, with the quantity Of acres therein,
and the value thereof; second, stock in
trade, its general description and value;
third. public securities liable TO valua-
ton, particularly specified, with their
respective value; fourth, bank stocks
and other stocks, particularly specified,
with their respective value fifth, private
securities sixth, live stock seventh,
household furniture eighth, plate ninth
gold and silver watches; tenth, other
descriptions, aggregate value of each
The assessors shall have power and
authority 10 require the owners of lands
within their respective assessment dis-
tricts TO furnish information with regard !
TO the number Of acres and location Of |
said lands, as may be necessary TO cna.
bic them 90 ascertain the value thereof, |
the same TO be under oath or affirmation |
Of such person or persons to be admins
tered by some one Of the said assessors
That for the discovery of all property \
liable 20 assessment, every person shall
be required By the assessors 10 give n
full aud particular account or statement
thereof to such assessors. distinguishing
IN such account or statement the partio.
alar property which may be under his
-arc and management from his own.
which said account or siatemc ut shall
be under the oath or Affirmation Of such
per5ous 10 be administered by one Of the
aid asscssoni and such property or such
parts thereof as said asscsaors shall 70,
luirc shall, II practicable be produced
jclufC the said assessors for their insycc-
ion aud valuation, lr any person shall
gilfully refuse or after twenty days no
ice shall neglect 10 rcuder ans such
iatcment o. account Of his or her prop.
rty or effects, or any part thereof As by
his act he or she ls required upon the
cquiSliion Of the assessors, lac or she
hall forfeit a sum not less than fiiy nor
loro than 6gc hundred dollars, aud the
aid ASSESSORS shall theroupon, upon
heir own knowledge aud on the best I
llormation ihcy can obtain value the ,
ropcriy Of such person TO the utmost ,
am they believe the same 70 be worth
4 cash, aud in their returns of said
alaations they shall certify the refusal
7 neglect oftbe owner of such property I,
nd the county commissioners shall ar
sss such person according to the sum
, returned and the same shall be con
dcrcd as the assessment aud If any )
crson shall give false or partial &C. ]
punt or statement fany property un.
or his or Dor management In his or .
or possession with the intent that the
lymcnt Of the just assessment or rate
tax 90 any property may be avoided, I
ieh persons shall forfeit sum not less Z
IAN fifty aor more than FIVE hundred \
1llars.
Tho above are the main fcatures---lhe :
alanee of the bill is taken up with var
us other details concerning the duties :
the County Commissioners, Assessors >
lcrks, &c, and provides for taking ap- !
,als TO the courts. Assessors to be
lid four dollars per day for every day :
.tually employed, to bo paid by their :
spectiye counties. The act is to take
Ieot on the 6rst of May 7olesopto,oa :
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