The Baltimore County union. [volume] (Towsontown, Md.) 1865-1909, 1866-03-24

transacting the business of such Corporation. i
situated. That the Stock of Turnpike, Rail
road, Canal, or other improved Corporation
situated, at the place where its principal ofic
for the transaction of business shall be estab
/ lished, if the said Office be within the limits o
this State, shall be so assessed, and if not, thel
the assessable property of such Corporation
shall be valued and assessed in the county o.
counties in which it is situated. and in the citl
of Baltimore so far as it is situated in said city
and that the Stock of Mining, Manufacturing
and other like Corporations situated at thI
place where the works of such Corporations o.
The greater part Of its operations shall be con
Quoted, shall be assessed in like manner
SEC. l5.-ASD BE 1T ENACTED, That for the of
fectual collection Of tho Ia xes assessed on th,
Stock Bonds, Certificates, or other evidences o
Eidebt, bearing interest, of private Corporation
i held by non residents, the President or othe
proper officers of the Corporations liable toval
uation and assessment, shall make out and de
liver to the assessors of the proper county o
city, annually, an account of Stock in sucl
Corporation held by persons not residents o
this State, and the same shall be valued at iti
actual cash value, to and in the name of such
Stockholders respectively, but the tax assessed
on such Stock shall be levied and collected
from the said Corporation, and shall be charg
ed to the account of such nonresident Stock
holders in the said Corporation, and shall be {
lien on the Stocks therein held by the seit
| Stockholders respectively.
SEC. l6.--AND BE IT ENACTED, That said As
SCISSORS shall require the account of Stock,
Bonds and other evidences of debt furu uished
as aforesaid to be verified by the oath or affir
NATION of the proper officer Of the Corporation
or may require that the Stock and other books
of said Corporation shall be open to them foi
their inspection.
SEC. 17.-ASD ne IT ENACTED, That the AS.
SCISSORS appointed as aforesaid shall enter upon
! the duties of yaluing the property in their re-
| spective assessment districts on or before the
| first Monday of May after the passage Of this
Act and shall proceed therein with all reason.
! able diligence and dispatch so that the same
may be completed,before the first Monday oi
October thereafter.
Sec. 18.-ASD DE 1T ENACTED, That the said
/ Assessors as soon as the said valuation shall be
completed are required to return and deliver
| to the county Commissioners of their respec-
| tive counties or the Board of Control and Re-
view of Baltimore city as the case may be, a
certificate in writing of the particulars of the
! property and the valuation made by them in
|. the manner and form as hereinbefore directed,
| with an alphabetical list of all persons therein
| concerned, and complete detail Of their pro-
ceedipgs in execution of this Act, and all lists,
! statements and accounts received by them from
| individuals Of the particulars Of the property
held, owned or claimed by him, her or them,
or under his, her or their charge, and if any OF
! said Assessors cannot discover the owner ofany
! property within their assessment district they
! shall value and describe the same as the prop
erty of some person unknown.
Sec. 19. And be 1t enacted, That for the great
er facility of reference thereto a seperate re-
turn shall be made out for each election district
according to the numbers and boundaries of
the Election districts at the time the aesess-
ment may be made with the names of the tax
| ables therein arranged and properly valued IN
| the manner and form Us hereinbefore mention
| ed, and whenever an assessment district shall
contain within it an incorporated town or city,
the Assessors shall distinguish in their returns
| the assessable property OF such town or city
! from the like property in the residue of said
district.
SEC. 20--AND BE 1T ENACTED, That ie shall be
the duty of the Comptroller, without delay, TO
prepare and transmit to the Clerks of the Cir
cult Courts tor their respective Counties, and
to the Register of the City of Baltimore, as ma
ny forms Of return of the assessment direct
ed by this Act. as may furnish each Assessor
! and each Board of County Commissioners, and
the Board Of Control and Review of Baltimore
/ City, with one copy, and it shall be the duty OF
the said Clerks of the Circuit Courts, and the
Register of the City of Baltimore, Immediately
on receipt thereof, to deliver them to the Coun-
| ty 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
assessment according to said form.
SEC. 2l.--AND BE 1T ENACTED, That from and
after the second Monday in October next until
the day hereinafter appointed for hearing sp-
peals from said returns il shall be the duty oi
the Clerk of the County Commissioners in
each County or the Board of Control and Re-
view of Baltimore City, to attend daily at the
! usual places of meeting of such bodies, and
| during the usual hours for transacting business,
for the purpose of showing the aforesaid valu-
alton to every person holding or owing proper
! tv in said County or CITY, and of furnishing 10
| such person or persons such extracts from such
! valuation as he may reasonably require.
| SEC. 22.-AND BE 1T ENACTED, That it shall be
! the duty of the County Commissioners of the
several Counties of the State, and of the Ap-
| peal Tax Court of Baltimore City, 10 cause to
be made on or before the first day of March,
! 1867, and on or before said day annually, en-
alphabetical list of the owners of the property
assessed by virtue Of this Act, together with
| the amount of his, her or their assessments re-
| spectively answering to his or her name,
which said lists shall be deposited in the Offices
of the Clerks of tho County Commissioners of
! the respective Counties, and in the Office Of the
Appeal Tax Court of Baltimore City, and il
! shall be the duty of said Clerks and Appeal
Tax Court, to keep the same in some conspicu-
Gus place in his or their Office, for the inspec-
ton and perusal of any person or persons In.
| terested therein without fee or reward. -, =
SEC. 23.-AND BE IT ENACTED, That the Coun-
ty Commissioners of the several Counties, and
the Board of Control and Review of Baltimore
! City, shall assemble at their usual places of
meeting on the first Monday Of December,
| eighteen hundred and sixty six, and there con-
! tinue in session not exceeding thirty nor less
than six consecutive days, Sundays excepted,
having first given at least two weeks notice of
! said time in some newspaper or newspapers If
! any are published in said County or City, and
If none then by advertisement set up at the
| Court House door, and other publicplaces in
! said County; TO hear and determine the COM
plants and appeals of persons who may con-
slider themselves aggrieved by the valuation of
said Assessors, and upon complaint of any per
son who may consider him of herself Rggrieved
1 by such valuation of his or her property, or
| that Of any person under his or her charge,
/ the said County Commissioners or Board of Con-
/ troll and Review, shall have full power and atl-
thOrity TO examine any person or persons and
/ the party complaining on oath or afimatien,
as the case may be, touching the particulars or
value of such property and upon due examine
I tion or knowledge thereof, abate or increse the
said valuation, and correct the returns ac-
! cordingly, and may value property which has
! been by the Assessors excluded or omitted, and
! may at any regular meeting of the Board
thereafter exercise the powers conferred by
this Section in the presence of the parties con
cerned or upon thirty days notice thereof being
given at any time during theycar next succeed
! ing the passage of this Act.
SEC 2f.-AND DE IT EXAcrED, That the said
County Commissioners, and Appeal Tax Court
or Board of Control and Review of Baltimore
CITY, as the case may be, shall have power tc
4 cali tho several Assessors before them at the
4 time limited for hearing appeals as aforesaid
A or at such other time or times in their discre
ton as they shall think reasonable, for the pur.
pose of correcting the valuation made by said
/ Assessors, and they shall likewise have power
and authority, and are hereby directed and
4 required carefully to examine the several Ger.
titieates, statements and returns of valuations
Il in their respective Counties or City, and to cor.
rect the same, although no complaint or sPpea,,
be made to them; that each Assessor shall
within the time hereinbefore limited for ma
i, king the returns, make out and deliver to tht