Baltimore daily commercial. [volume] (Baltimore, Md.) 1865-1867, 1866-04-02
STATE LAWS.
LAWS OF maryland.
PUBLIC GENERAL.
1EipinI,l

yaluauon and assessment Of property in this State
lection |. Be II enacted Jy The General AssemBLy of
Ald'ytand That all property real personal and mix
cd OF all kinds and description whatever, in this
SL5te, snail be liable to valuation and assessment
provisions of this act. ~ 'A'
Section 2; ind be It enacted That to facilitate and
eXpedlte the assessments Baltimore city shall be
~ INTO I'VE assessment districts upon the basis
OF the present division If the city into wards where
o. Matas N9s |. Z. ; and shall constitute the first
GatIlcI' ana wards os. ), g. and shall constitute
the second district. and wards Nos g TO- II and IL
S4a constitute the third district. and wards Nos 49,
and wards Nos r. is 10 and q sbaiI contf;'
tute the fifth district. Baltimore county shall be
divided into I've assessment districts whereof
eiec'iga Gqistrlcts numbered one, two and thir-
Teen shaii constitute the first district; election
45ifts NUMBERED four eight and ten shall consti-
tuIG tne second district election districts numbered
i've six and seven shall constitute the third district
and election districts numbered three and nine shall
constitute the fourth district and election districts
numbered eleven and twelve shall constitute theth
district Carroll county shall be divided into four
bered one three and ten shall institute the first dis
tTlct; election districts numbered two, nine and
eleven shall constitute the second district; election
tute the third distric election districts numbered
SIX and seven shall constitute the tourth district
mat Efederick 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 sEj
fourteen snail constitute the second district, and
election districts numbered four fifteen and five shall
constitute the third district and election districts
fourth district, and election districts numbered seven
nine and thirteen shall constitute the fifth distrctand
election districts mum bered eight eleven and seven
teen snail constitute tho sixth district. That Wash
ngton 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
shaI constitute the second district; election districts
numbered four, thirteen and five shall constitute
the third district; election districts numbered six
eight, and eleven, shall constitute the fourth dis
trlct; ana election districts numbered SEVEN nine,
ITO .lTzt-e
Worcester county shall be divided into three assoss
ment districts whereof election districts numbered
one two and seven shall constitute tho first district
election districts numbered three, nine and ten shall
constitute the second district; election districts mum
bered TOUR, i've six and eight snail constitute the
!hlid district mat AIcgany county shall be divided
INTO three assessment districts whereof election dis
trlcts nuinhCred one two ten, eleven, fifteen and
snail constitute Inc frst district election
districts numbered three four. five. twelve and six
teen shall constitute the second district election dis
tfcts numbered SIX, seven, eight, nlno and thirteen
shall constitute the third district Cecil county shall
constitute one assessment district. That Hartford
county shall be divided into two assessment dist lets
whereof election districts numbered two. five and six
shall constitute tho first district; and election dis
trcts numbered one, three and four shall constitute
the second district That Queen Annes county snail
constitute one assessment district. That Prince
Georges county shall be divided nto two assessment
districts, whereof election districts numbered one
Two, SIX and seven shall constitute the first district;
election districts numbered three, four FIVE eight
ana nine. shall constitute the second district. That
Cn&r!cS county shai be divided Into two assessment
districts, whereof election districts numbered one
and three shall constitute the 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 elgc-
ton districts numbered one two three nine and
thirteen shall constitute the first districts and elec-
ton districts numbered four five SEVEN eight eev-
en- fifteen and ten shall constitute tho second district
and election districts numbered six twelve aud four
teen shall constitute tie third district That Care
line county shall constitute ono assessment district
That talbot county shall constitute one assessment
district That Howard county shall be divided into
two assessment districts whereof election districts
nulnoercd one and two shall constitute the first dis
Iret ana election districts numbered three four and
hve shall constitute the second district. That Eeu-
gomery county shall be divided into two assessment
districts whereof election districts numbered one
two and three shall constitute the first district; ami
election districts numbered four and five shall CON
sttute the second district. That Saint Marys coun-
whereof election districts numbered enc two and
three shall constitute the first district and election
districts numbered four, FIVE and six shall constitute
the second district. That ke0t county shall consti-
tute one assessment district. That Calvert county
shall constitute one assessment district. That Anne
Arundel county shall be divided into three
men districts, whereof Annapolis city shall copsti-
tute the first district the 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
tTicts, beginning at the north Of Fishing Bay;
thence by and with tina 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
assessn district, all on tbs west side shall consti-
tute the second assessment district.
Section ). An" BE- , enacted, That the Governor Of
the State shall appoint three suitable persons in each
of the assessment districts ii the several coniieg nf
the State and city Of Baltimore to assess and make
districts; said Assessors shall be property holders and
shall have resided in their assessment districts +
least enc year previous to such appointment He
shall alSG appoint Board of Control and Review of
three suitable persons for each assessment district of
Baltimore city; each board shall have t[c 800 % -
,rb,, sbaII Ole
to the Commissioners for their respective districts
and the said clerk shall be allowed such compenga'
ZION as majority Of the Assessors and BOard of Con
troll and Review may deem Just and right
Section !. AHd be Il enacted. That .,s,7 ss,oszor
appointed virtue of this Aa "eIore he acts as such
snail take tbs igliowlng oath or affirmation before
Gonle pcrson authorized by law to administer 0af
as the case may be, to wit: I, --- do sv:Sn1
Tor Solemny, sincerely ana truly declare a-ii va
that a. hsSSSOr Tor the assessment district com posed
- VIII TO the pest Of my skill and Judgment
execute the duties Of the said Office diligently and
faithfully, according to the direction of the 8c
tied, An Act 10 provide for the general valuation and
assessment OF property In this State without favor
aIecIon or partiallty, and that | will value ali
property which may be appointed to ya,pe qcS,rI
ing 70 inc best O. my Judgment its full cash value
i.ot looking 70 forced saie WHICH said oath or ar
Hidtloli properly atteSted BY the justice or other
person before whom the same shall have been t9;t5
snail be filed BY the Assessor with the sIerk OF the
County Commissioners o. tbs proper county or in
case the sauo shallb taken b. an Assessor anpon+s
city. - -''''
Section 5. And he # enacted That If any, srso, en-
appointed assessor shall neglect TO file the said oath
OF ANIMATION with the said clerk or register within
nttgen i, LAYS RON t3e notice OF his appointment,
IL sdh DC c9nslqered that such person has declined
TO act, and the clerk of the County Commissioners i'm
the county where any such failure shall occur or the
Register OF the city of Baltimore if the failure occur
IN said city shall forthwith notify the fact to the said
County Commissioners or Mayor of the city of Balt-
more, as the be, and ut the earliest Dract
cable day the said County Commissioners or CITY
Council shall meet, and by a new appointment sun
ply such vacancy; ana upon vacancy Dr vacancies
TEFNFtq bon gflErl
SCISSORS, the same shall be supplied by appointment
by the County Commissioners Of the county in which
SUCH vacancy vacancies shall occur, or by the
Mayor Of Baltimore as the case may be-
Section g. And be ueHacted That The sail assessors
shall assemble &C the places where the Circuit Courts
the city of Baltimore at the City Hall on the Inst
Monday Of April next after the passage of this act
and then ana 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 I. And be il enacted, That it shall be The
duty OF the assessors appointed by authority OF this
act tor any assessment district, or majority of thom
to De present on the valuation and assessment of each
and every variety OF property directed to be assessed
and valued by this act in such assessment district
and IL case tho SAID assessors shall disagree tha as
se5sment .nd valuation shall be liked and deter
mined by majority of said a5Sessors and if the ma
iorty 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 o~
to tho Board Of Control and Review to be Sn;otej
ed
consist OF three persons, the assessment and yalua-
on made by him, with his reasons in writing for tho
same and the said County COMMISSIONER OF Boari
Of control and REVIEW, shall proceed to value and
assess the said property and said valuation snail
have the same effect as if made by tho assessors
Section 8. Ind be Il eapce. That ii any person an
pointed assessor aforesaid and who shall accent
ms appointment shall fail or neglect TO make the re-
CURED returns. certificates, and authorizations
asreeaby to this act he shall forfeit for every uch
neglect, sum not exceeding FIVE hundred dollars
session ). Agaoe ea"ctea. That it shall be tho
Guty oil the said assessors, majority of them In
their several assessment districts to make diIi-ent
INQUIRY and inform themselves hv personal inspec-
lon on the premises, ana all lawful means Of ali tho
property IN their respective districts liable TO ssess
nieht ana TO value the same the full cash value
t"ereOI without looking to Il forced 5a!o and Nh
property owned by residents Of this State and nof
permanently located elsewhere within the State
te4cept that where purchaser of real estate shall
execute mortgage Tor the purchase money or a part
thereol TO the granOr the said mortgage shall not he
aSseieu sh7 re ASSESSED 10 mo the county
or CITY Where heor she may reside. and they shall!
specify IN their returns to be made hereinafter
PROVIDED as lar rs may be praeticable first, the nGC
q 6the tracts or parcels Of land, the description
thereof owned ~ each individual with the quantity
Of acres therein, and tho value thereof: second
stock in trade, its general description and value
third, public securities, liable to valuation particu-
larry specified, with their respective values fourth
bank stocks ana ether stocks. particularly sBeCied
with their respective values; fifth, private securities
and bonds of this and other States held by parties in
this State at their market value quoted al the Bal
timore Stock Board on the 18th day Of July NEXT.
sixth, live stock seventh, household furniture:
Watches tenth property of other descriptions aggre
gate value OF each.