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

shall be the duty of the Board of Control and r -
view Of said city or the County Commissioners Of the
county where such abatement may be claimed, to
grant the same, provided that the person 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 nc has removed which certificate she'll
signify That ne or she has actually changed his 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
70 by said County Commissioners or Appeal Tax
Court.
Section 10. End be it 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 shall by fraud
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
Ted every such person shall be charged in the COun
ty or city where he or she is found with the sum
which he or she ought to have been rated by this act
and the same shall DE collected by the Collector c
the county or city where he or she shall be found:
and such person thereof being convicted in the Cir
cut Court OF the county il which he or she may re-
SIDE, or III the Criminal Court Of Baltimore, rs the
thousand dollars.
Sec. H. And be it enacted, That for tho purpose of
yaiuing the stock OF banking and other private cor
~r0fatOns held by nonresident stockholders it is
hereby delared and understood that the stock bonds
certificates other evidence of debtbeaTing interest
Of banking, insurance other corporations usually
termed monied institutions situated at the place
at which the principal Office for ransactng the bust
turnpike, railroad canal, or other improved cor
poratiGn is situated at the place where lis principal
office for the transaction Of business shall be estab-
lshed, il the said office be within the limits Of this
State, shall be assessed and if not then thcassess
able property OF such corporation shall be valued
aud assessed in the county counties in which il is
situated, and in the city Of Baltimore far it, 1t is
situated in said city, and that the stock Of mining.
manufacturing and other like corporations situated
the place where the works of such corporations Or
the greater part of its operations snail be conducted
shall be assessed in like manner
he u hat ,s of4..
collection 0! the taxes assessed on the stock bonds
certificates. other evidence Of dobt-bearn inter
est Of private corporations held by nol-residents Of
the State the President or other proper officers OF
the corporations liable to valuation and assessment
snA Iidhe otL any ueIlFer 10 the assessors OF the
proper county or city annually an account OF stock
in such corporation held by persons not residents Of
this State, and the same shall be valued at its actual
cash value, to and IN the n&nc OF such stockholders
respectively, but the tax assessed such stock shall
be levied and collected from the ssid corporation
and shall be charged to the account of such non resi-
dent Stockholders in the said corpOratipn and sbou
be lien the stocks therein held by the said stock
holders respectively.
shall require tho account OF stock, bonds and other
evidences Of debt furnished aforesaid to be veii
fed by the oath or affirmation Of the proper officer
Of thc corpGrauOn or may require that the stock and
other books OF said corporation shall DO opened to
them for their inspection.
appointed aforesaid shall enter upon the duties of
yaluDE the property in thor 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 18. lad be It enacted, That the said asses
sOrs, soon rs the said valuation shall be compile
ted required to return and deliver tho County
Commissioners of their respective counties or The
Board Of Control and Review of Baltimore city as
the case may be. certificate in writing Of the par
tlcUlar5 Of the property and tho valuation made by
them IN the manner and form horcH before direc.-
cd, with m alphabetical list of all persons therein
concerned and complete detail Of their proceed
al act, and all lists
snd accounts received b. them from individuals Of
the particulars of tho property held, owned or
claimed By him, Ter them. or under his, her or
their charge, and if any Of said assessors cannot dis
cover the owner of any property within their
ment district, they shall value and describe the same
as the property Of some person unknown.
Section -. And be ii enacted, That for the greater
facility of reference thereto. separate return shall
ce made out Tor each election district according to
the numbers and boundaries of the election districts
at the time the assessment may be made with the
names OF the taEa6CS therein arranged and proper
IS valued in the manner and form as bereinbefore
mentioned. and whenever an assessment district
shall contain within it an incOrunratcd town or city
the assessors shall distinguish in their returns the as
sessabe property of such town city from the like
property in the residue of said district.
Section 20. mt be Il enacted That it she'll be thc
duty Of the Comptroller without delay to Prepare and
transmit to the clerks Of the Circuit Courts for tbeiI
respective counties apd to the Register of the city OF
Baltimore, a. many forms OF return Of the assess
mcat directed by this act, az may nish each as
SCISSOR and each board Of County Commissioners aud
the Board Of Control aad Heyiew of Baltimore city
vita copy, and it shall be the duty of the said
clerks Of tho Circuit Courts and the Register of the
w: Va - vi icGlpJ CheFeOI I"
BIZ r - ~ ~ pn"FS ana tic
I'll u "a I'M va "ti" , 1T VI ha,Vtulote eltg, VINO
s ", cuis an NiG'ts q oiLt 10 eaca assessor
anu Lle s'n s:i''5 MAKE return OF sand as
eSsSLt .: 5S0D1 :" selu iJS ";
ecllpl IL a ~" tLs''' 1uat from anu alJer the
:ct9lR -IvnS III OtLooeI next IN III the DAY mere
matter appointed Ior nearing Appeals IRON SAID re-
ufhs' u .!du oe Ie 4"Iy OF tue OF Inc county
tTot ana heNle" OF Balhore CITY, to attend daily at
the usual places OF meeting OF sacn bodies, and du-
ring the usual hours Tor EanSacnS business, for the
purpose OF SnoWlng the aforesaid T?uation to every
person hplung or owning property IN said county or
er'S L n VI a. at t; person OF persons
"lS IeIufgg:5 ,Jl: ,J 7,..
- - mr. oe . en"ctfl, IIdI u shal DC the
uutS o. UfC Cuutty COMMISSIONERS OF LLe several
VI ms 9VC' dt4 VI inc appeal lax Court
~ Gt IL Nh w C" 70 ge Intf On or before
nv nASe uS VI VI huh"Feu ana sly ~
seven anu on or oeIoTe Sai9 gay annually an aipnG-
beALca S OF tue owners OF the properly assessed by
virtue OF TINS act together WITH Tho amount of his
her or their assessment respectively answering n
his or her name, which said lists shall be aaroSitod
sI0ners OF the respective counties and in the ofTrr
ct the Appeal Tax Court OF Baltimore CITY and il
shall be the duty ct said clerks and Appeal Tax Conr
TO keep tne same IN some conspicuous place in hi:
VI thclL enc ~ c iAstettV' and peruSal of any
person or persons nteretttd therein, without fee Oh
reward.
section IS. And be Il enacted. That the County
commissioners OF the several counties ana The Board
| OF Control and REVIEW Of Baltimore city shall As.
SGmble ut their usual places Of meeting on the first
| Monday Of December, eighteen hundred and sixty
six, and there continue in session not exceeding thiry
nor less than six consecutive days SUNDAYS ay,cl t
having first given ut least two weeks nofiao If ga
time in some newspaper or newspapers, if any are