Baltimore daily commercial. [volume] (Baltimore, Md.) 1865-1867, 1866-04-03

dollars.
Section r. And be it enacted That in all cases baro
attachments from tax levied under this or any otLar
act of the General Assembly shall be demanded oT
account of removal residence from one county
to any other county of this State to the CITY Of
Baltimore, or from the said city to any county it
shall be the deity 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 tho same provided that the person so claim
ing shall present an office certificate signed by the
Judges of said Appeal Tax Court, or by the Commits
sioners 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 tho amount, and no more, certified
to by said County Commissioners or Appeal Tax
Court.
Section IS. And be ii enacted, That if any person
who ought to be assessed by virtue of this act SHALL
By removing his or her effects from the county or
city where they ought to have been valued, with
Intent to escape assessment or shall by any fraud or
device escape assessment. and the same be proved
before any Justice of the Peace of the county city
where such person resides at any time within one
year after the said property ought to have been val
ued, every such person shall be charged in the
", or city where no or she IS found with the sum
winch ne or she ought to have been rated by this act
and the same shall be collected by the Collector of
the county or city where he she shall be found;
and such person thereof being convicted in the Cir
cult Court Of the county in which he or she may re-
side, or in the Criminal Court of Baltimore as the
case may be, shall forfeit sum not exceeding one
thousand dollars,
Sec Il. ind be 1t enacted That for the purposa of
valuing the stock of banking and other private cor
poratons held by nonresident stockholders, it is
hereby declared and understood that the stock bonds
certificates other evidence of debt bearing interest
Of banking, insurance, other corporations usually
termed monied institutions, situated at the place
at which the principal office for transacting the bust
ness ofsqch corporation is situated that the stock of
a turnpike railroad, canal, other improved cor
poraion is situated ct the place where its principal
Office for the transaction Of business shall be estab
llshed II the said Office be within tho limits of this
State shall be assessed; and if not, then thoassess
able property of such corporation shall be valued
county is
situated and in the city Of Baltimore so far as it is
situated in said city. and that the stock of mining
tho place where the works of such corporations or
the greater part of its operations shall be conducted
shall be assessed in like manner.
Section IS and be IL eactcd, That for The effcCtual
collection Of the taxes assessed on the stock bonds
cortlncaJes or other evidence Of debtbearng inter-
est, Of private corporations held by nOn-resiients of
the State the President other proper officers of
tho corporations, liable to valuation and assessment
shall make out and deliver to the assessors of the
i'll such corporation held by persons not residents of
this State and be same shall be valued at lis cf9i
cash value to anu In the name Of such stockholders
respectively, but the tax assessed such stock shall
DO levied and collected from the Eaid corporation,
and shall be charged to the account OF such non-res
dent Stockholders IN the said corporation and shall
be lien on the stocks therein held by the said stock
holders respectively.
Section IT, and be /. enacted, That said assessors
shall require the account of stock bonds and other
evidences of debt furnished aforesaid to he vei-
fed by the oath affirmation OF the proper officer
of the corporation, may require that the stock and
other books Of said corporation shall be opened to
them for their inspection.
Section II. lind be Il erected That the assessors
appointed as aforesaid shall enter upon the duties Of
valuing the property in their respective assessment
districts or before the first Monday of May -
after the passage of this act and shall proceed therein
with all reasonable diligence and dispatch, so that
the Same may be completed before the first Monday
of October thereafter.
Section 10. And be II enacted That the said asses
sors, soon as the said valuation shall he compile
ted, required to return and deliver to tho County
Commissioners OF their rcsDcCtIyc counties or tLa
Board of Control and Review of Baltimore city, as
the case may be, certificate in writing Of the par
tculars of the property and the valuation made by
them IN the manner and form hercinbeure direct
ed, with alphabetical list Of all persons therein
concerned and complete detail of their proceed
ngs in execution this act and all lists statements
Gnd accounts received by them from individuals Of
hG by b 8 her 6 oP or u nS b her or
their charge ald if any of said assessors cannot dis
cover the owner OF any property within their assess
ment district they shall value and describe the
as he property of spIue person unknown.
Section 10. And Be It enacted That for the greater
facility of reference thereto separate return shall
be made out for each election district according to
the numbers anu boundaries of the election districts
at the time the assessment may be made, with the
names of the taXabies therein arranged and proper
~ valued in the manner and form hereinbefore
mentioned, and whenever an assessment district
shall contain within it Incorporated town city,
the assessors shall distinguish IN their returns the
sessable property of such town city from the like
property in the residue of said district.
Section 90 And be Il eaGcted, That it shall be the
duty Of the Comptroller WthOutdelay to prepare and
transmit to the clerks of the Circuit Courts for their
respective counties and to the Register of the city of
Baltimore as many forms of return of the assess
meut directed by this act, may furnish each as
SCISSOR and each board of County CommisSiorogs ond
the Board of Control and Review of Baltimore city
with copy, and it shall DO the duty of the said
clerks Of the Circuit Courts, and the Register of tho
city of Baltimore Immediately receipt thereof to
deliver them to the County Commissioners and the
Board of Control and Review Of Baltimore city who
shall retain one copy and deliver one to each assessor
and the said assessors shall make return Of said as
seSSment according to said form.
Section q. and 1t enacted That from and after the
second Monday in October next until the day here
matter appointed for hearing appeals from said re-
turns 1t shall be the duty of the c ERIK of the County
Commissioners in each county or the Board Of Con-
troll and Review OF Baltimore city, to attend daily at
the usual places of meeting Of such bodies, and du
ring the usual hours for transacting business for the
purpose of showing the aforesaid valuation to every
person holding or owning property in said county or
city, and of furnishing to such person or persons
such extract from such valuation as he may reasona-
Section o. And be 1t enacted, That it shall be the
duty of the County Commissioners of the several
counties of this State and of the Appeal Tax Court
the first day of March, eighteen hundred and siXtv-
seven and on or before said day annually an ALPHA
betlCal list OF the of the property assessed v
virtue OF this act, together with the amount Of his
her their assessments respectively answering to
his or her name, which said lists shall be deposited
IN the offices OF the clerks of the County Commits
SlOnerS of the respective Counties ana in the office
OF the APPEAL Tax Court of Baltimore city and it
shall be the duty of said clerks and Appeal Tax Court
to keep the same in some conspicuous place in his
their office for the inspection and perusa of any,
reward. -o0 u
Section %. And be 1t enacted, That the County
C99mlsSqnerS OF the several counties and the Board
OF Control and Review Of Baltimore CITY shall as.
semble at their usual places of meeting on the first
Monday of December, eighteen hundred and sixty
six, and there continue in session not exceeding thirty
less than six consecutive days, SUNDAYS eyceUtei
having first given at least two weeks notice of said
tlme m some newspaper or newspapers, if any are
published in said county or city, and if none then
by advertisement set up at the courthouse door and
other public places in said county, to hear and deter
mine the complaints and appeals of persons who NAV
consider themselves Gsgrioved by the valuation Of
SAID assessors, and upon complaint of any person
who may consider him or herself aarieyed by sncb
valuation OF his or her property, that Of any per-
son under his or her charge, the said County Com
mlSsioners or Board of Control and Review shall
have full power and authority to examine any per
son or persons. and the party complaining on oath
or allrnatlon as tho case may be- touching the par
tculars or value of such property and upon due ex
animation or knowledge thereof abate or increase
the said valuation, and correct the returns accord
ngly, and may value property which has been by the
assessors eX luded or tied and may at any regu-
lar meeting Of the Board thereafter, exercise the
powers conferred by this section in the presence of
the parties concerned upon thirty days notice
thereof being given at any timo during the year
next succeeding the passage Of this act.
Section q. Aai6ett enacted, That the said County
Commissioners and Appeal Tax Court or Board Of
Control and Review Of Baltimore city, as the ease
may be, shall have power to call the several assessors
before them the time limited for hearing appeals
aforesaid at such other time or times in their
discretion as they shall think reasonable for The
purpose of correcting the valuation made nv suid as
SCISSORS; and they shall likewise have power and au
-hority. and hereby directed and required care
fully TO examine the several certificates statements
and returns OF valuations in their respective counties
or city, and to correct the same, although no com
plant appeal be made to Them that each assessor
shall within the time hereinbef0re limited for making
the returns, make out and deliver 10 the County
Commissioners, Of the county in which he resides or
to the Appeal Tax Court or Board Of Control and
Review Of Baltimore city, as the case may be- full
and complete statement of all property real. per
sOnal and mixed, subject to taxation, of which such
assessor Is owner, or which may be under his care
distinguishing In such statement the particular pro-
pcrty which may DC under his care or management
from his own and shall annex fair and proper val
uatOn OF all the property contained in the said state
ment and verify tho same on oath or affirmation
or Board of Control and Review, may nevertheless
correct such valuation, and put what they may deem
a fair valuation on the said property.
Sec. %. And be 1t enacted That the clerks of the
County Commissioners Of the several counties and
the Appeal Tax Court and City Collector, of Balti-
more city, shall enter and record in book or books
to be provided for the purpose, an accurate and fair
county or city, and the valuation thereof as settled
and djusted, and an alphabetical list of the owners
thereof and all such other matters and things as are
required by this act, properly arranged according to
the election districts IN the several counties and ac
cording to the several wards in the city ofBalmore;
Court and City Collectors shall allow to t5errespec
tive clerks such compensation for additional services
required OF them by the provisions Of this act they
in their judgment may deem right and proper.
Section %. And be 1t enacted. That the clerk of the
County Commissioners in each county and the Board
of Control and Review of Baltimore city, shall on or
before the first Monday in February, eighteen hun
10, >