Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1866-04-06
Nd FRIDAY MORNING, APRIL 6, 1868.

mat dorchester county snail constitute TWO
Assessment Districts, beginning at the North
of Fishing Bay, thence by and with the said
Fishing Bay and with Black Water River to
the head waters of said river, near the town of
Cambridge, thence by straight line to the
head waters of Cambridge Creek thence with
the said creek 70 the Choptank River, and all
on the east side of said line shall constitute
The First Assessment District all on the west
side shall constitute the Second Assessment
District
Section 3. Ind be it enacted, That the
Governor of the State shall appoint three
suitable persons in each of the Assessment
Districts in the several counties OF the State
and city of Baltimore to assess and make
valuations hereby directed, within their re-
spective districts said Assessors shall be
property holders aud shall, have resided in
their assessment district at least one year pre-
vious to such appointment He shall also
appoint Board Of Control and Review of
three suitable persons for each assessment
district of Baltimore city; each board shall
have the power to appoint a competent Clerk
who shall also act as Clerk to the Commission
ers for their respective districts, and the said
Clerk shall be allowed such compensation as
a majority of the Assessors and Board of Con-
troll and Review may deem Just and right.
Section 4. And be ii enacted, That every
assessor appointed in virtue Of this act, before
he acts as such, shall take the following oath
or affirmation before some person authorized
by law to administer oaths as the case may
be. to wit:
|, do swear Cor solemnly sin
cerely and truly declare and affirm that as
Assessor for the assessment district composed
Of --- | will to the best of my skill
and Judgment execute the duties ofsaid Office
diligently and faithfully according to the
direction of the Act entitled an Actto provide
for the general valuation and assessment of
property in this State, without favor, affection
or partially, and that will value all property
which may be appointed to value, according
to the best Of my Judgment at its full cash
value, not looking TO n forced sale which
said cath or affirmation, properly atteste6 by
the Justice or other person before whom the
same shall have been taken, shall be fled by
the Assessor with the Clerk of the County
Commissioners of the proper county, or in
case the same shall be taken by an Assessor
appointed for the city Of Baltimore with the
Register of said city.
Section g. Ind be ii enacted, That if any
person so appointed Assessor shall neglect 10
file the said oath or affirmation with the said
Clerk or Register within fifteen days from the
notice of his appointment it shall be consider
ed that such person has declined to act, and
the Clerk OF the County Commissioners in the
county where any such failure shall occur, or
the Register of the city of Baltimore If the
failure occur in said city, shall forthwith
notify ihe fact to the said County Commission
ers or Mayor Of the city of Baltimore rs the
case may be, and ut the earliest practicable
day, the said County Commissioners, or City
Council shall meet, and by new appointment
supply such vacancy, and upon vacancy or
vacancies occurring at any time thereafter, in
any Board Of Assessors, the same shall be
I'D h,ro int amt hx,y ba ~
missioners of the county in which such
vacancy or vacancies shall occur, or by the
Mayor of Baltimore as the case might be.
Section 6. Ind be IL enacted That the said
Assessors shall assemble at the places where
the Circuit Courts are usually held for their
respective counties, and for the city Of Balti-
more at the City Hall, on the first Monday Of
April next after the passage Of this Act, and
then and there proceed to the consideration of
this Act, and the instructions which the
Comptroller is hereby directed to prepare for
them, in regard to the manner in which the
duties hereby imposed on them shall be exc
cuted.
Section 7. ARd he ii enacted, That it shall
be the duty of the Assessors appointed by
authority of this Act for any assessment dis
trct, or a majority Of them to be present at
the valuation and assessment Of each and
every variety of property directed to be assess
cd and valued by this Act in such assessment
district, and in case the said Assessors shall
disagree the assessment or valuation shall be
fixed and determined by majority of said
Assessors, and if the majority cannot concur
in the assessment or valuation, it shall be the
duty of each of the said Assessors to report
to the County Commissioners Of the county
or to the Board Of Control and Review to be
appointed by the Mayor and City Council Of
Baltimore, and to consist of three persons, the
assessment and valuation made by him, with
his reasons in writing FOR the same, and the
said County Commissioners or board OF Con
troll and Review, shall proceed to value and
assess the said property, and said valuation
shall have the same effect as if made by the
Assessors.
Section 8. And be IL eaa.ted, That if any
person appointed Assessor as aforesaid, and
who shall accept his appointment, shall fail
or neglect to make the required returns, certi-
bcates, and authorizations, agreeably TO this
Act, he shall forfeit for every such neglect q
sum not exceeding FIVE hundred dollars.
Section .. Ind be IL enacted, That il shall be
the duty of the said Assessors, or a majority
Of them, in their several assessment districts
to make diligent inquiry and inform them
selves by personal inspection on'the premises.
and all lawful means, Of all the property in
their respective districts liable TO assessment,
and to value the same at the full cash value
lueItOlJ HltlOHt IoOfluH 10 q lOfcCu SAFE, ana
all property owned by residents of this State
and not permanently located elsewhere within
the State, Except that where a purchaser of
real estate shall execute mortgage for the
purchase money, or part thereof, TO the
grantor the said mortgage shall not be assess
ed shall be assessed to the owner in the
county or city where he or she may reside,
and they shall specify in their returns TO be
made as hereinafter provided, as far as may
be practicable, first the name Of the tracts or
parcels of land, or the description thereof,
owned by each individual, with the quantity
Of acres therein and the value thereof; second,
stock in trade, its general description and
value third, public securities, liable to
valuation, particularly specified, with their
respective values fourth, bank stocks and
other stocks particularly specified with their
respective values fifth, private securities and
bonds of this and other States held by parties
in this State at their market value, as quoted
at the Baltimore Stock Board on the fifteenth
dag o. July next; sixth, live stock seventh,
household furniture eighth, gold and silver
plates ninth, gold and silver watches tenth,
property of other descriptions, aggregate
value of each.
Section TO- And be 10 enacted, That for the
discovery of all property liable to assessment,
every person shall be required by the Assessors
Of the assessment district in which his or her