Baltimore daily commercial. [volume] (Baltimore, Md.) 1865-1867, 1866-05-29

ANNAPOLIS, April 18th, 1866.
Dear Sir-Your favor of the 18th instant has been
received. You inquire whether, by the enumera-
ton of certain property, i'll the tenth division of the
form OF return it was intended to direct the
sorS to value such property 2'
would state in reply that such was not the object
This subdivision was made for the purpose of keep
ing separate and distinct the value of such property
as will probably be exempted from taxation from
that which will not be- so that the county commits
sloners and appeal tax court may enter the abate-
ment without difficulty, should it become necess ary.
For the purpose OF illustration: Suppose you val
ue mechanics tools and place the amount in subd
vision C' of the tenth class and the next General
Assembly should exempt mechanics tools from tax
alton, the county commissioners appeal tax court
can readily make the deduction, and without requir-
ing the person claiming the abatement come before
the ouI II the value OF all property under the cap
ton OF Property of other Descriptions" be aggre-
gated IN one column and so returned, without speci
lying each article 1t viii be almost impossible for the
commissioners to ascertain the assessed value of the
property which may be exempted and so separate it
from the other.
You also inquire whether the assessors shall value
and return wearing apparel and provisions for the
use and consumption OF the person to whom thesame
shall belong and his family?"
Although under strict construction Of the law
this description of property may be liable to assess
ment, still | am assured that the trainers of the law
did not contemplate that property of character so
private and personal, and which is everywhere ex-
empt from taxation, should be assessed. 1t would
very much increase the abors of the assessors COM
picate their returns and cumber them as well as the
books of the commissioners Office, with many names
that would not otherwise be upon them and then it
use 10 assess IL. II VIII De eX
empted at the next session of the General Assembly
which meets before any taxes can be levied under
the present assessment. This would render neces-
(f such property be returned the alteration of
every account upon the books of the commissioners
am advised, too that large majority of the asses
sors have determined to omit wearing apparel and
PROVISIONS 1t is desirable for the sake of unform-
ty, that all should do therefore respectfully
suggest that the assessors do not value and return
this description of property.
With reference to the other property enumerated
IN the subdivisions Of the tenth class of opin-
ion that it should be valued and returned and the
question of the propriety of its exemption left the
General Assembly where it properly belongs. Money
IS clearly liable to assessment under the law and
deem 1t OF importance that it should be assessed 1t
is taxed in many of the States and the General As
semby of this State may determine to tax it. The
objection offered by you that it is constantly chang
ing hands, do not think of much force. If the per-
son assessed with money pays it away, he apply
to the Commissioners or Appeal Tax Court for an
abatement in his assessment as he would apply in
the event of selling becoming dspossessed of other
property which may have been assessed.
Very respectfully,
ROBERT J. JUMP Comptroller