Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1874-04-24

THE NEW ASSESSMENT LAw.--As matter Of
interest TO our readers we publish the assess
ment law passed at the last session ofth Ma
ryland Legislature for taking IN inventory Of
all the real and personal property in The State
chargeable with taxes
The officers 10 be appointed by the Governor
under the act are First, board Of control
seven persons for Baltimore, who have all The
powers delegated 10 county commissioners in
other counties by the act three assessors in
each assessment district, eaen at 81 a day
while employed, to be paid by the county OF
city. The assessors are required 10 be prop
erty-holders, and residents Of The district one
year, and TO assemble May 4th at Circuit
Courts of counties, and at The City Hall in
Baltimore, 10 consider the act and their in
structions. They are required to make perso-
nal inspection Of property and assess it at full
cash value.
The assessors returns are 10 contain the
name or a description of The lands the guam
tity Of acres, and the value thereof, stock in
trade, its general description and value, public
securities, and bonds Of this and other States,
held by parties in this State, except those ex-
empt by law, at their market value as quoted;
live stock, household furniture, gold and sill
yer plate, gold and silver watches, and prop
erty Of other descriptions.
Every person shall be required 10 give full
and particular account TO the assessors of his
property and such as is under his care, under
oath, 10 be administered by one Of the assess
ors, and the property, if practicable, shall be
produced before the assessors. 1t shall be The
duty Of The captain or master, or other person
in charge, when required, to produce the pa
pers and give information in relation to the
ownership Of the vessel
ANY person wilfully refusing Or negecting,
after twenty days notice, to render state
meni, shall forfeit not less than $50 nor more
they may his property to the utmost sum they
believe it to be worth in cash.
The county commissioners and Appeal Tax
Court, as early as practicable after they have
received the returns, shall prepare a condensed
statement and report il TO the Legislature al
its next session. Heavy penalties for neglect
of duty or for false returns, &c, are prescribe
ed, and one half of all fines imposed go to in
formers. Attachments are to be granted by
| county commissioners or Appeal Tax Court.
The assessors are to enter on their duties May
4, and complete them before the first Monday
in December, after which time the returns
made to the Appeal Tax Court and county
| commissioners are to be open TO Inspection
| lice by newspaper or other advertisement by
the Appeal Tax Court and county commission
ers, on the first Monday of January. 1875, for
thirty days, Sundays excepted, with full pow
ers to correct valuations.
The clerks of the county commissioners and
Appeal Tax Court are 10 make records and be
allowed such compensation for additional SER
vices. They are also before the first Monday
in March, 1875, to make out from the assess
ors' returns, &C., lists in columns, which, af-
ter being examined and corrected by the coun-
ty commissioners and Appeal Tax Court, shall
be sent to the comptroller After the full re-
view of the assessments for the different dis
tricts shall have been made by the comptrol-
Ter, he shall return a copy Of the corrected as
sessment lists TO the county commissioners and
Appeal Tax Court of Baltimore which cor
rected returns shall then become the assess.
ment lists; and no correction shall be made
thereon for two years, except additions for ac
qured, aliennted, destroyed or omitted prop
erty.