Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1876-05-12
LU1CS---GenerUI.

Review, appointed under this Act, shall have
the right TO administer an oath or affirmation
to any person whom the said respective Assess
ors or Boards of Control and Review are au-
thorzed TO examine under the provisions of
this Act
Sec To- And be it enacted, That tie Presi-
dent or other proper officer of every Bank,
State or National, located in this State, an ! OF
every corporation incorporated by or under
the laws OF this State and of every association
or company located and doing business in this
State, whose capital is represented by shares
II stock, or shares, shall on or before the first
day of July next, make return on his oath or
affirmation, and transmit to the County Com
missioners oil each county of this State, and to
the Appeal Court of Baltimore city, list of
the stockholders or shareholders in such banks
/ corporation, association or company, VINO res
pectiveIy reside IN the county or City of Balti-
more, to which such return is made, so far as
/ the place of residence of such shareholders or
stockholders is known to him, or can be dis.
covered by him upon inquiry, together with the
| number of shares of stock or shares held BY
each Of such stockholders or shareholders; and
he shall also make return OF, on his oati, or af-
irmation and transmit to the County Com
missioner of the county in which his said bank,
corporation, association or company has its
principal place of business, or TO the Appeal
! .
poratlon, association or company has its prin.
cipal place of business therein, list OF the
stockholders or shareholders in such banS, cor
poratlon, association or company, who are non
residents of this State, together with the num-
Der of shares held by each of said non-resi-
dents. In case no stakeholder or shareholder
OF said bank, corporation association or COM
pany, shall resi- in the county, TO the County
Commissioners Whereofthe said return is made
\ in 81, &c p,it; Is +L,. a
be thereto made, the said President or other
proper officer of said bank, corporation, associa-
| tion or company. shall so make return on his
oath or affirmation. Any bank, corporation
association or company, whose President or
other proper officer, shall neglect or refuse to
make such return upon his oath or affirmation,
| shall pay TO the Mayor or City Council of Bal
tin ore, if il has neglected or refused TO make
such returns 10 the Appeal Tax Court of Baiti-
more city, or to the County Commissioners OF
any county, TO whom it has neglected or refused
TO make such return, the sum of one hundred
dollars for each day, after the said first day oil
July, until said return is made, as is required
by this Act, to be recovered by the Mayor and
City Council of Baltimore, or the said County
Commissioners, as the case may be, by suit in
any Court having jurisdiction of the said case.
The said County Commissioners of the said
returns when 50 received to the Board of Con-
uOl anu IleNl6W lOT luelT respective counties,
and the Appeal Tax Court of Baltimore city,
shall forthwith deliver a copy Of the returns,
so to it made to each of the Boards of Control
and Beview for Baltimore city.
Sec II. And be it enacted, That it shall he
the duty of the said assessors so appointed for
each assessment district as aforesaid or of Il
majority ofthem, to make diligent inquiry, and
10 inform themselves by personal inspection on
the premises, and by all lawful means of all
the property within their respective assessment
districts, not exempted from valuation and
assessment by this Act, and to val the same
at its full cash value without looking to a forced
sale. All property permanently located in any
county of this State, or in the City of Dalt-
more, sha II be valued and assessed to the owner
thereof in the assessment district in which said
property is so peImanently located. All shares
or shares of stock in any National Bank or in
any bank, corporation, association or company
| incorporatedunder the laws of this State and
belonging 10 any nonresident owner, and all
other personal property located in this State
! belonging to any nonresident owner, shall be
valued and assessed to the owner thereof in the
assessment district in which said bank, corpo-
ration, association or company NAV have its
| principal place of business in this State or in
which said personal property may be so ocat-
ed All personal property belonging to a re-
sident of this State shall be valued and assess
cd TO the owner thereof in the assessment district
in which said owner may reside, except goods
and chatteis permanently located in any city
or county of this State, which shall be valued
and assessed in the city or county in which
they are so located In Waiting real estate in
any county in this State, except in city in
such county, the assessors shall specify, as far
as may be practicable, the name or names OF
the tracts or parcels of land so valued and the
| number OF acres or quantity OF land in each, and
the value per acre. Juey shall separately value
the Improvements upon the respective tracts or
parcels of real estate in the said several coun-
ties so by them respectively valued In vau-
ing any lot or parcel of ground in the City of
Baltimore, or in any city in any county, the
said assessors shall specify, as nearly as pos
sible, the precise location of each lot or parcel
OF ground, giving, as nearly as practicable, the
number OF front feet in each lot or parcel of
ground, and the depth of each lot or parcel of
ground, the street or streets on which it bounds,
and the value Of each lot or parcel of ground,
and they shall value separately the improve.
ments upon each lot or parcel of ground in
said city. When any building so valued is To-
Gated upon any street and designated bv a
number, such number and the name of such
street shall always be given In valuing stock
or shares in any bank, company, association or
corporation, the number of shares or of shares
of stock in such bank, company, association or
| corporation owned by The owner to whom the
same valued shall be stated, together with
the respective value of each. In valuing
bonds, securities and other investments, the
nature of such bonds, securities and other in
vestments shall be briefly stated with the
respective values of each. Farming nipple
meats, live stock, household furniture, gold
and silver plate.
Sec. Is. And be 1t enacted, That if any cor
poraton or person be assessed by the said assess
ors for any properly which the said person or
corporation may believe to be exempted from
taxation, although the same be not exempted
theretrom by the provisions of this ct, such per-
son or corporation shall have the right to require
the SAID assessors to note il Il separate book,
which the said respective assessors are hereby d-
rected 10 provide for their use in their respective
asSessmtnt districts the particular property so
claimed 20 be exempted from taxation, and the
name of the owner thereof and to make in said
book separate valuation OF said property to the
owner thereof 10 the end that the said exemo-
tons so claimed may thereafter be separately de-
termined 10y the proper Boards of Control and
Review, or by the law of the land
Sec. TO- And be it enacted That it shall be the
duty OF the assessors, appointed under this Act
Tor any assessment district, of majority of
them, TO be present at the valuation of each and
every variety of property directed by this Act to
be valued in their "a