Maryland free press., 1866-05-10
The New Assessment rlproIpScrtE


The New Assessment '6flPropertE
The assessors appointed gby governor
Swandhrougliout the Static, under the act
Of the last session,of The Legislature provid-
ing for the general valuation and reatssessIss
mept ofoproperty in Marylnnds are'anow
generallyIengagBd'inthe Business of ASSESS
ment The law. requires thqtsaid assessors
shall enter upon their duties on or before
the first Monday in May and. complete
their assessment before the. first Monday
of October next. 3aa nsd5a,la
Lis made the duty ,qf.lhe said assessors,
or majority of them, in tlheiit the several as
sessment districts, to make diligehtinquiry
and inform themselves by. personal inspec-
ton on the promises and Al lawful means of
all the property in their respective districts
liable to assessment, and to value the same
the fuiE cash value Thereof, without look
ing to a forced sale; and all property owned
by residents residents Of ibis State, and not iIeorma-
nently located elsewhere within the State,
/ lexeept that where a purchaser Of real
Festate mshall execute mortgage for the
purchase money! DriaIrut thereof ito the
grantory the said mort gage shall not he as
.sessed, y shall be assessed to, the owner in
the county or city where lie or, she may
reside; and fhey shall specify in their re-
turns to be made rs # far 70 as praeticaable, first
the name Of the'tracts or parcels of land,
hor, the, description thereof, owned by each
individual, with tho quantity ofacrea there
in, and the valueithereof; ,secondy stoekin
trade, its general description aaaildl value;
third, pablic securities liable to,'yaluation,
particularly specified, with their respective
values; fourth. bank stocksand othefstocks,
particularly Specified With their respective
values; fifth, private securities Rnd bonds
lof tBis and other States held BY parties in
this State at their market value, as quoted
at tic Baltimore Stock Board on the 10Th
day.of July next; sixth, livestock; seventh,
household fnrnitures eighth. gold aud silver
plate; ninth, gold and silver watches; tenth,
property of other descriptions, aggregate
value of each. q o. ''' '''' . '''' -
For the discovery Of all property liable
to assessment, aevery, person shall be re-
quired by the'assessbrs Of the assessment
district in which his or herrjproperty, real,
personal or mixed, or the property under
his or her care lies, to give a full and par
ticulsr account or statement thereof to such
assessors, distinguishing in such account
or statement the particular property which
may Abe under his, care or management
from. his; own, which said account or state
meut shall be under the oath or affirmation
Of such persons, to be administered by one
of said assessors, and such property or parts
thereof as said assessors shall require,
shall, if practicable, be prodnced before
the said assessors for their inspection and
valuation; and for the .discoyery.aof the
owner or owners of any vessel liable to as
sessmentj it shall be the duty ofthe'capain
or master or other person having charge
thereof, when he shall be thereunto re-
quired, to produce the papers Of such ves-
sci to said assessors and to give such other
information on oath or affirmation as may
be in his power, in relation to the owner
ship thereof. ..,,.,i .i,.,'r rru.,
i If any person shall, wilfully refpse,. 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 requisition of the assessors of the
proper assessmcht district," lie Or she shall
forfeit "a sum not less than fifty nor more
than five Aupdred dollars. and the said as
SCISSOR shall thereupon, upon their own
knowledge, and on the best information
they can obtain, value the property ofsuch
person to The utmost snm they believe the
same to be worth in cash, and in, their re-
turns of said valuation they shall certify
the refusal Or neglect of the owner of such
property, and the county commissioners Of
the county, or The. board of control and
review Of Baltimore city, as the case May
/ be, shall assess such person according to
the SUM returned, and the same shall be
considered as the assessment; and if any
person shall give a, false or partial account
! or statement of any property under his OF
her management in his Or her possession,
with intent that the payment Of the just as
sessment or rate of tax on my property
may be avoided, such persons shall forfeit
a sum not less than fifty nor more than
" five hundred dollars. ,-.,.'....,..,...., I'D,
y In all cases where abatements from tax