The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1866-04-14

think reasonable, for the purpose OF correct
ing the valuation made by SAID assessors
and they shall likewise have power and an
thoritv. and are hereby directed and required
carefully to examine the several certificates.
statements and returns of valuations in their
respective counties or city. aud I'd correct
the same. although no complaint or appeal
be made to them; that each assessor shall
within the tine hcrcinbctorc limited for max
ing the returns, make out and deliver to the
County Commissioners, OF the county IN
which he resides, or to the Appeal Tax
Court or Board of Control aud Review of
Baltimore city. as the case may be- a full
AID complete statement of all property, real,
personal and mixed. subject to taxation, of
which such assessor is owner, or which may
be under his care, distinguishing in such
statement the particular property which may
be under his care or management from his
own. and shall annex a fair and proper val
uation of all the property contained IN the
said statement and verify the same on cath
or affirmation, but the County CommiSs on
ers or Appeal Tax Court or Board OF Con
troll and Review, may nevertheless correct
such valuation, and put what they may deem
fair valuation on the said property.
Section -. 4hJ he it enac'eI, That the
clerks Of the County Commissioners OF ,hc
several counties. and the Appeal Tax Court
and City Collector. of Baltimore city shall
enter and record in a book or books, to he
provided for the purpose, an accurate, and
fair account, Of all tho property of every
sort within their county or city, and the val
nation thereof as settled and adjusted and
an alphabetical list Of the owners thereof.
and all such Other matters and things as are
required by this act. properly arranged ac-
cording to the election diHrcts in the several
counties, and according to the several wards
in the city of Baltimore; and the said
County Commissioners. Appeal Tax Court
and City Collectors. shall allow to their re.
spcctve clerks such compensation for add.
tional services required Of them b. Tie pro.
visions Of this act. rs they in their Judgment
may deem right and proper.
Section ID. A"d be it enacted, That the
clcr'; of the County Commissioners in each
county. and the Board OF Control and Re.
view of Baltimore city, shall on or before
he first Monday in February. eighteen hun.
trc1 aud SiXty-Scvcn, make out from the as.
SCISSORS statements. returns and certificates.
and the corrections thereof made as herein
after provided. if any. q summary account
or list or columns, in which shall be clearly
and distinctly expressed the estates and
property Of every drS"ri p':on whatsoever.
sncrtivclr. AND the whole valur in each cloa
ioa district or ward extended ed the
amornt of each column and Tie said clerks
shall lay the sad summary accounts or lists
Of the estates and property i'll lie several
election district; before The County Commits
,ioncrs and the Beard Of Control and Re
view Of Baltimore city, respectively, vic
shall. after examination and correction
thereof. sign arl enclose the sane endorsed
oe.ublic service to the Comptroller. and
the Board of Control and Review OF Enti-
more city shall. in like manner, sign and en-.
close TO tho Comptroller the summary ac-
counts and lists of the estate aud property
ia the several wards Of tine said city.
Srctinn y, Aal be IL cn0r'eI, That when
the County Commissioners or Appeal Court
of Baltimore city shall sleer as aforesaid, tn
hear appeals from the valuation Of the as.
SCISSORS. it shall he the duty Of the clerk OF
the County Commissioners o. the Appeal
Tax Court, to keep mr',tcs Of their proceed,
mgs. exhibiting briefly the valuation or
omission of property complained of, the
ground Of complaint. the party By WHOM
made, and Ike decisions made, With the rev
SONS lhcre:'r.
Section ~ Iit1 he II caar'cl, That the
ri-h' # appeal to the next term Of the Cir
cui. Court Of the counties and TO the Smpc-
70. Court of ,L. ,;;v Of Baltimore shall br
aI,wcd 70 nnv ncrson or cornoratiou who
NAV cnnsidnr themselves a ."rnyrd bv III,
in 'l.,mnm, and decision Of tbc said County
Comn,i showers or Hoard Of Control: nr,,.
y;l.I hnuryrr. that no anncI Shall be al
lownl whom the cu,, nurstinn is the correct,
,o..s nf tha amount az Assessment or yulnn.
liam iI;. sort;on mot ia prevent the State
from, fin rrht of onnna,s.
Snction ), 1ri he il cr9cied. That il
sb,II La tba dutv Of The G,nntroller rs earl,
,s nrac,;rahle arter he shall nave received
,hn rnturns If tho valuation and assessment
~ rrn,,crt,. in tha several counties of thr
G,,tn anI thn c;,v If B.,l,imorc, rs herein.
LnG,ro nr,v;I,d to nra,,,rn -, condensed
,"r,,n, 'bl,;,;,g i ~ .n,ro,r;nte hr.d>
,'a on,nunI or snrh valuation in rorh of such
counties and said city, and the aggregate
amount of property assessed as aforesaid
w;.hin this State. and report the same to the
General Assembly ut its next session.
Section 30. And be il cnGcicA, That if the
| C,un,y Commissioners of any county. or
! the Mayor and City Council of Baltimore
| . the members of the Appeal Tax Court or
! Board of Control and Review Shall fail to
! execute any of the duties imposed on them
| b. this act, each member OF the body so
failing shall be Liable to indictment for such
default and shall toficit n sam not exceeding
Ave hundred dollars, but any member may
protect himself from prosecution as ntore,,