Port Tobacco times, and Charles County advertiser. (Port Tobacco, Md.) 1845-1898, 1874-04-24

~
scSsmcnt of property in the State of Maryland
provides machinery Tor taking an inventory Of
all the real and pei sousl estate ohargahle with
taScs. Some of the provisions OF The act have
bccn heretofore published. II provides for no.
mcsuus assessment oSocrs, Baltimore city i
divided into five - nent Districts. Baltimore
county into seven, Arundel two, Charles
-,--i As ss,s1~a< so. t;sos ssiais.s-E--
erirk six, and all lhs Yscr counties constitute
each one assessment district
The officc,. To o. appointed by the Governor,
under the act. arc First n board of control
seven peraous for Bal;irnorc--~ho have all tn,
powers delegated to county commissioners IL
other counties BY the act three assessors in
zach assessment district total, fotty three rs
scs<srs. each at 81 day while employed, to b.
paid by county city. The assessors arc re
CURED to ~ property holders, and resident OF
the district ono year. and to Assemble. May ith
at Circuit Courts Of Counties and at the City
Hall in Baltimore TO consider thu act and their
instructions. They afc required to make per
=nnal inspection of property and assess il At full
ash value
The as-cssors' rcinIn s arc to contain the name
or decor tiou Of lands, the quantity OF acres,
and tho value thereof stoc in trade, its general
=, scrip'ion and value, public securities. bank
and other sto. ks, private securities, and bonds
Of this and other Statrs, held by parties IN this
State. except those exempt by Law, 1t their mar
kct value, quoted; live stock, household fur
niture, gold and silver plate, gold and silver
watches, and property of other descriptions.
HI \ ,,.al ftil
aud particular account to the ssors Of his
property. and such as is under his care, under
oath to be administered by one Of the assessors,
and the property, if practicable, shall be pro
!uccd before the assessors. II shall be the duty
Of the captain OF master.-or other person in
charge, when required, To produce the papers
! and give info, nation in relation 10 the owner
| ship of vcss IA.
Any person willfully refusing or ncglecting
after twenty days no.ice, tu render a statement
shall forfeit not less than : 81, nor more than
| : 500 the assessors then 10 value. as best they
| may, his property to the utmost sum they be,
| Iicve il to be worth in cash.
The County Commissioners and Appeal Tax
Court, as early as practicable after they have
| received the returns, shall prepare condensed
statement and report II to the Legislature at lis
| next session. Heavy penalties for neglect OF
duty or for false sales returns, &c, are pre-
scribcd, and one half of all fines imposed 60 to
informers. Attachments are to be granted by
County Commissioners or Appeal Tax Court
The assessors are to enter on their duties May
ith, and complete them before the first Monday
i'll December after which time the returns made
to the Appeal Tax Court and County Commits
soncrs are to be open to inspection. Appeals tc
| be heard after two weeks notice by newspaper
or other advertisement by the Appeal Tax
Court and County Commissioners, on the first
| Monday of January, 1875. for thirty days, Sun
days excepted, with full power to correct valua
tions.
The Clerks of the County Commissioners and
Appeal Tax Court are to make records and be
allowed compensation for such additional ser
vices. They are also before the first Monday
in March, 1915, to make out fl ON the assessors
returns. &c, lists in columns, which, after be-
ing examined and corrected by the County
Commissioners and Appeal Tax Court, shall be
sent to the Comptroller. After the final review
have been made by the Comptroller, he shall re-
turn a copy of the corrected assessment lists to
the County Commissioners and Appeal Tax
Court of Baltimore, which correct returns shall
then become the assessment lists, and no corrcc-
ton shall be made thereon for two years, except
additions for acquired, alenated, destroyed or
omitted property.