Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1866-02-02
GENERAL ASSESSMENT OF PRO.
PERTY IN MARYLAND.

A bill has been reported 10 the Senate
of Maryland providing for general
assessment of all real. personal and mix-
ed property in the State. 1t consists OF
forty. one sections. and is necessarily
taken up. with many details in relation
to the duties Of assessors, &c. The fol-
lowing are the main provisions:
The city of Baltimore is to be divided
into ten assessment districts. Baltimore
county into FIVE, and so on throughout
the several counties of the State, accord
ing to extent of territory. The COM
missioners of the counties are to appoint
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
December Any assessor failing or
neglecting to make the required return
shall forfeit not exceeding $500 for each
offence.
All property is to be assessed at the full
cash value. without looking to forced
sale. and all property owned by residents
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--frst, the name
Of the tracts or parcels Of land. or the
description thereof. owned by each indi-
vidual. with the quantity of acres there
in, and the value thereof; second. stock
in trade. its general description and
value third, public securities, liable to
valuation. particularly specified, with
their respective value; fourth. bank
stocks and other stocks, particularly
specified. with their respective value
fifth, private securities /; sixth, 1.-Two
stock seventh, household furniture;
eighth, plate; ninth, gold and silver
watches; tenth, other descriptions. ag
create value Of each
The assessors shall have power and
authority to 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 enable
them to ascertain the value thereof. the
same to be under oath or affirmation Of
such person or persons to be administer
ed By some of the said assessors. That
for the discovery Of all property liable to
assessment, every person shall be re-
quired by the assessors to give full
and particular account or statement
thereof to such assessors, distinguishing
in such account or statement the particu-
lar property which may be under his
care and management from bis own.
which said account or statement shall be
under the oath or affirmation Of such
persons, to be administered by one Of
said assessors and such property or
such parts thereof as said assessors shall
require. shall, practicable, be produced
before the said assessors for their iu-
spection and valuation IF any person
shall wilfully refuse, or after twenty
days notice shall neglect to render any
such statement or account of his or her
property or effects, or any part thereof
as by this act he or she is required upon
the requistion Of the assessors, he or
| she shall forfeit sum not less than fifty
nor more than five hundred dollars, and
the said assessors shall thereupon, upon
their own knowledge, and on the best
information they can obtain, value tho
property Of such person to the utmost
sum they believe the same to be worth
in cash, and in their returns of said
valuations they shall certify the refusal
or neglect of the owner of such property.
and the county commissioners shall assess
such person according to the sum so re-
tnrDed, and the same shall be considered
as the assessment; and if any person
shall give false or partial account or
statement Of any property under his or
her management, in bis or her possession,
with the intent that the payment OF the
lust assessment or rate Of tax on any
property may be AVOIDED, such persons
shall forfeit sum not less than fifty nor
more than five hundred dollars.
The above are the main features-the
balance of the bill is taken up with
various other details concerning the
duties Of the county commissioners,
clerks, &C.. and provides for taking
appeals to the courts Assessors to be
paid four dollars per day for every day
actually employed, TO be paid by their
respective counties The act is to take
effect on the first Of May.