Baltimore daily commercial. [volume] (Baltimore, Md.) 1865-1867, 1866-04-02

shall be the duty of the Board of Control and Re
view Of said city or the County Commissioners Of the
county, where such abatement may be claimed. to
grant the same provided that tho person 50 claim
ing shall present Office certificate signed by the
Judges Of said Appeal Tax Court, or by the Commits,
sion6Ts Of the County to which such person shall
state that he has removed, which certificate shall
signify that he or she has actually changed his or her
residence, and has been duly assessed on the books
Of the same and the abatement claim shall there
upon be made to the amount, and more, certified
TO by said County Commissioners or Appeal Tax
Section IS dnd be IL enacted, That # any person
vino ought to be assessed by virtue of this act shall,
BY removing his or her effects from the county or
cay where they ought to have lbHcn valued, with
intent to escape assessment or shall by any fraud
DEVICE escape assessment, and the same be proved
before any Justice Of the Peace of the county city
where such person resides ut any time within
year after the said property ought 10 have been val
ued every suGh person snail be charged Ia the couu
ty or city where he or she is found with he sum
which he or sho ought to have been rated by this act
and the same shall he collected hy The C0llertoT Of
InG such person thereof being convicted in the Cir
eng court o. hS GoGoty n winch he Or she may re-
case may Pc snail forfeit sum not exceeding one
thousand dollars.
Sec L. Aad he Il enacted, That for the purpose of
vaiung the stock OF banking and other private cor
poTaGOns heIG NJ nonresident stockholders, it is
hereby declared and understood that the stock bonds
certIhcates or other evidence Of deotbeaTGs interest
Of banking, france, other corporations usually
termed nqied nStltqtI0ns are situated at the place
at when tho iflncP:i once fof transactng the bust
ness of such corporation Is sl:ugtcl that the stock of
& turnpike, railroad, canal, other improved cor
P9ratlon IS situated at the place where its principal
Office for the transaction Of business shall be estHb-
Shed, if the said office be within iha limits Of this
state, shall be assessed AMI If not then the assess
able property of such corporation shall &c valued
AMI assessed IN the county counties in which il
situated, and the city Of Baltimore so far as Ii j.
situated in said city. and that the stock of mining
u ~. NY %Lu plhet IKE corporations situated
at the place where the works OF such corporations,
the greater part offs operations shall be cond lcted
shall be assessed in hike manner.
Section Is lNd be enacted That G3r the cfectual
coIGetI9n OF the taxes assessed on the stock bonds,
cetLncdtea OF "IAer evidence OF dchthearlnE inter-
est Of private corporations held by nourozidcnts OF
the State, the President OF other proper officers of
the GorForatOas, haoie 60 valuation and assessment
shall make out and deliver to the assessors of the
proper county or city annually, an account Of stnc,
IN such corporation held by persons not residents of
tbis state and tlp same shall h.. r,,Inra ~
cash value, to ana il The OF such stockholders
respectively but the tax assessed on slch stock shall
be levied and collected from tle said corporation
and shall be CHARGED tho account Of such non-rls-
dent stockholders ia the said corporation and shall
holders respectively.
SECTION Ii. and he Il enacted, That said assessors
shall require the account OF stock, bonds aud other
evidences ri debt i0rGshad as aforesaid to no ye}
fed by the oath affirmation Of the proper officer
81 the corporaton or may req IRE that the stock and
other books Of said corporation shall be opened
them for their inspection.
Section II. md be II eucctcd That the assessors
appointed as aforesaid shall enter uy0u the duties OF
valung the property in Their respective assessment
districts or before the first Monday of May, -
after the passage Of thi: ac5 and shall proceed therein
With all reasonable diligence and Dispatch go tina!
the same nay ne completed before the first M0uday
| OF October thereafter.
sOrs. NJ soon rs the said valuation shall he compile
ted are required TO return and deliver TO The County
GonmlSs'@neIs Of their respective counties, OF the
Board 81 control and EeYIeW of Baltimore city, as
tho case may be, certificate in writing Of the par
ticUaE5 Of the property and tho valuation made by
them m ,he manner and form herein before direct
! cd with IN alphabetical list Of all persons therein
concerned ard Il completes detail of their proceed
inEs in execution Ofthis act and all lists ement
hv IL e
| the parGcII arS OF the property held, owned or
claimed by him, hor or them Of under his, her or
cover the owner Of any property within their assess
meat district they shall value and describe the same
as tho property OF some person unknown.
Section 10. Aad be IL ed1cfd. That for the greater
facility OF reference thereto. separate return shall
be made out for each election district according 10
inc NUMBERS aiu boundaries OF the election districts
at the time the assessment may be made, with the
names OF the taSaHg5 herein arranged and uropeg
~ valued IN tho manner and form hcreinbefore
mentioned, and whenever an assessment district
shall contain within it Incorporated town city
the assessors shall distinguish in their returns the as
sossable property Of such town or city from the like
! property in the residue Of said district.
Section %; And DC u enacted That it shall be tho
dutv OF the Comptroller without delay to Drear mud
transmit to the clerks Of the Circuit Courts for their
respective counties ad to the Register of the city oi
Baltimore, as many forms Of a return Of thv assess
mont erected 10y thl3 act as may Il rnish each as
SCISSOR and each board OF County Commissioners AM;
the Board of Control aud Review of Baltimore city
! %th one cory ana Il Shaii be the duty of tho said
CLERKS % the Circuit Courts, and the Register Of ba
city Of baltimore Immediately on receipt thereof IA
| deliver Them "a the County Commissioners and tho
Board of Control and Review of-BaitimOre civ VII
shall r'talu one cory and deliver 10 each
ana the said assessors shall make refI-n NJ go %
! sessIaent ACCORDING 20 said form,
Section q. ind belt cuactca That from and flor tEo
second Monday in October next until The l9y beyr
turns, II shall be the duty of lhe q elk II bn Sn6tv
| Commissioners N each county or the P5gri nr Can
tIo ana nelieW Of baltimore city, to a.cnd daily at
the usual places OF meeting OF such bodies and du
rig the usual hours for trlnSactng business for the
purpose OF showing the aforesaid valuation 10 cyerv
person holding or owning property "a sgd clunty an
city, and Of furnishing to zucn person ar nars,r,t
5qch extract IRON j~on valuation he ay rea0nl-
? ';ig T5sinre
! duty of the County Commissioners Of tao several
counties Of thia STATE and Of the Appeal Tax Court
Of Baltimore city to cause TO DC made on or before
the dF3t day OF March, eighteen huaGrad and sixt,
seven, ana on OF before said day annually ~ o,fI.
betlcai list OF the owners Of tie property aSesa h,
virtue OF TINS act, together wh mo amount of hi :
her Or their assessments respectively ansyyeriT,, -
his or nor name, which said lists shall he denns;+sl
| in the Offices Of tho clerks Of the Comfy Tn,,;
stones OF the respective counties and In he at5o,
! Of the Appeal Tax Court Of Baltimore CITY and II
shall be the duty OF said clerks and Appcal T9y Can't
70 heep me same T. sola5 conspicuous place in HI
or their einca t"G the inspection and peysaI Of s
pefso OF persons interested therein without fee or
Section .. Aa9 he /! enacted, That the Corrt,
ConMlSsl9nerS o. the several counties and the BOarI
Oh control and Review of Baltimore city shall Is.
sgHnje al EICF usual places OF meeting the first
Monday OF December. eighteen hundred and siyfvS
SIX, and there continue IN session not exceeding thirty
nor less nan SIX consecutive days SUNDAYS eyreUtaI
having first given al least two weeks notice of sgi6
time IN some newspaper or newspapers If any aTe
published in said county or Citv and # noHa bT
by advertisement set up ut the courthouse door and
other public places in sac county to hear and defer
NINE the complaints and appeals Of persons who may
consider themselves aggrieyed by the valuation Of
sad ass9ss"fs' ald, upon complaint Of any person
who may COn-lder hun herself agrieyad ~ gucb
yaiuat!2n q MS or her property or that Of any per
son uuGer Ms or HsE cEGrger The SAID County Com
missioEeTs Cr Board Of Control and Review shall
have full power and authority 10 examine any Nor
son or persons, and the party complaining on oath
or affirmation, the case may be to1;cniHq fhe I.,
ucuiarS or val he Of such property, and upon due
animation Or knowledge thereof, abate or jnoraosc
the said valuation and correct the returns 9ccorj
lngly ana may value property which has been BY The
assessors ex luAed or ON tied and NAV ri pn r. 80
powers conferred by this section in the presence of
tae parties concerned, or unon thiTt5 days notice
thereof being given, at any time during the wear
next succeeding the passage of this act.
Section p. ARI6e L enacted, That tho said County
Commissioners aad Appeal Tax Court or Board Of
Control and Review Of Baltimore city, as the case
may be- shall have power to call the several assosecy
before them at the time limited for hearing aSDeais
as aforesaid, or at such other time times in their
discretion as they shalt think reasonable for Tho
purpose u o'lng The valuation made bg sad gS
SCISSORS and they shall likewise nave p9w9T and a.
thoTlty. and arc hereby directed anu leqIired care
fully to examine the s%eral c5rtincses Ststsm%nIs
and returns OF valuations in their respective COMMITTEES
plalnt appeal he made to them: that esch assassin
snail within the time hereinbefore limited for
LiiN returns HnsG OuJ 9EN denver 10 the County
Commissioners o. iho county IN which he resides ~
to the appeal Tax Court or Board of U0nty0I ami
review OF Baltimore city, as the cas0 may be o fIi
and complete statement Of all property real nor
SOnal ana lul%eG, subject to taxation, of which cl
assessor : owner, OF which may be under his care
distinguishing IN such statement the particular pro
perry winch may nc under his care or management
from his own, and shall annex fair and rr5nnr val
uaton OF all the property contained in the said state
ment and verify the same on oath or affirmation
but the County Commissioners or Appeal Tax Court
or Board Of Control and Review, NAV NEVERTHELESS
correct such valuation. and put what thcy may deem
lair valuation on the said property.
see =. md be Il esncted, That the clerks of the
County Commissioners OF the several counties and
the Appeal Tax Court and City Collector of Balti-
more city. shall ent5r and record IN book or hacks
t. be provided for the purpose an accurate and fair
account, OF all the property Of every sort within beir
county city, and the valuation thereof MS settlI
and adjusted, and alphabetical list of the owners
thereof and all such other matters and things as are
REQUIRED 10y SS act, properly arranged according 10
the election districts IN the several counties and
cording to the eyeral wards in the city of Baltimore
and the said County Commissioners, Appeal Tax
Court and City Collectors, shall allow TO cir respec-
tive clerks such compensation for additional services
required OF them by the provisions OF this act they
III their judgment may deem right and proper.
Section z6 lad he il enacted. That the clerk Of the
County Commissioners N each county, and the Board
of Control and Review of Baltimore city shall on or
before the first Monday in February, eighteen hun
drud and siXty-seVen, make from the assessors
tions thereof made as hereinafter provided if any
summary account or list or columns in which shall
he clearly and distinctly expressed the estates and
property OF every description whatsoever and the
value thereof affixed TO them respectively and the
whole value IN cacn election district ward extend