The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1876-05-12
-L01CS---GenerOl.

ment districts, rs hereinbefore provided, to give
notice that they have entered lhereupon; and to
require by such notice. every person or owner of
property, residing in their respective assessment
districts, to give full and particular account
thereof to such assessors, distinguishing in such
account the particular property which may be
under the care or management of such person
from his own. The said notice shall be published
daily for ten days in three or more newspapers
published in the City of Baltimore and once
week for two weeks in one or more newspapers
published in the several counties of this State !;
and il there be county in which no newspaper
is Published, said notice shall be set up at the
door of the Court House, in such county.
Sec. 81. And he it enacted, That the said ac
counts, so directed TO be returned, shall be res
pectively verified by the oath or affirmation of
the said persons owners respectively, to be adj
mnistered by one of the assessors, to whom the
said accounts are respectively returned. If said
person or owner is absent from the State, said
accounts may be verified by the oath or affirma-
ton OF such owner or person, taken before any
Notary Public, Judge of any Court of any other
State, or Consul OF the United States, in any
foreign country; said Notary Public, Judge, or
Consul, attesting his certificate of said oath or
affirmation, by aifiXing thereto his seal of office,
or by causing TO be affixed thereto the seal of
his SAID Court; or, in the event of the absence of
such person or owner from this State, SIS afore-
said, the said return, aud the oath or afirma-
ton thereto, may be made by any agent of the
said person or owner, who has full knowledge
Oh his said property.
Sec %. And be it enacted, That if any per-
son or owner of property, so required to return
an account as aforesaid, shall willrully neglect
so to do, within twenty days after such notice,
or if any person or owner, rs aforesaid being re.
qured by notice from said assessors personally
served him shall rnfu
the account aforesaid, required from him within
twenty days after such special notice, such per-
son or owner shall forfeit sum not l.ss than fifty
nor more than five hundred dollars, TO be recov-
erd by suit in the name of the State of Mary
land aglnstsuch person or owner, in the Circuit
Court tor that county, or in that Court in the
City OF Baltimore, which shall have jurisdiction
over the said case. And upon refusal or neg
lect, as aforesaid of any person or owner, as
aforesaid, or of any agent as aforesaid tn
make such return, the said assessors shall,
upon their own knowledge, and upon the
best information they can obtain, value the pro-
perry Of such owner or person, TO the utmost sum
they may be cye the same TO be worth in cash
Sec %. And be il enacted, That any owner
OF pro erly or person, who shall give false or
partial account or statement of any property
owned by him. her or it, or under his her or its
management, or in his her or its posse sion, with
tend that the just valuation, assessment or tax
alton Of such property may be avoided shall for
felt and pay twice the amount of taxes, which
would have been due upon such property, if the
same had been duly returned and valued; and
said shalt be recovered by an action brought in
the name of the State of Maryland against such
person Or owner, in the Circuit Court Of that
county, or in that Court in the City of Baltimore
which shall have jurisdiction in the said case;
and in the trial of such cause the jury shall have
H..
taxes, which would have boon due upon said
property, if the same had been duly returned and
valued as aforesaid.
Sec, "a. And be it enacted That the said re-
Spcctve assessors, appointed under this A;t for
each assessment district, shall, as soon MS the
valuations directed by this Act, to be by them
respectively made, are completed, make in dupli-
cate a return verified by the oath, oratfirmation,
o. said respective assessors, for such assessment
district, or by the oath or affirmation of a majo-
riIy of them, which shall set forth the names of
the owners in each election district or ward with.
in their respective assessment districts to whom
property has been valued under this Act. The
said names Of the said owners, in each of said
election districts, or wards, shall be set down in
alphabetical order. If the name of any owner is
unknown, the properly shall be returned as be-
longing to person unknown. After the name
OF each owner, as aforesaid, shall be set down the
property valued to said owner, described as di-
directed by the seventeenth Section of this Act,
and The value thereof as valued, shall be duly
extended opposite 10 each item of said property.
They shall also make in duplicate, copy of
the book in which they have entered particular
property within their respective assessment dis
tricts, which was claimed by the respective own
ers thereof 10 be exempted from taxation. The
said assessors shall deliver one copy Of the SAID
return and book so by them made, 10 the County
Commissioners of the county within which their
said assessment district is situated, and the other
copy ofsald return and book to the Board O f
Control and Review for the county within which
their sid assessment district is situated The
assessors appointed for any assessment district
in the City of Baltimore, shall deliver one copy
of the said return and book TO the Appeal Tax
Court Of Baltimore city, and one copy of said
return and book 10 the Board of Control and
Review of the district within the City of BaIti-
more, within which their said assessment district
is situated. The SAID respective assessors, shall,
at the same time, return to the said respect tive
Boards of Control and Review, within which
their respective assessment districts are situated,
details Of their respective proceedings in the ex-
ecuti n of the Act, and all lists and statements
received by them, relating TO the respective pro-
pertes which have been by them valued and the
valuations whereof have been by them returned
10 said respective Boards of Control and Re-
view.
Sec. %. And he it enacted, That the said
several returns directed to be made by the pre-.
ceding Section of this Act to the said respective
County Commissioners. and to the said respective
Boards of Control and Review, shall be made by
the assessors in person or by messenger, on the
second Tuesday in September, in the year 1876;
but the Governor of tbs State shall have the
power, for good cause shown, to extend the time
so provided, for making such returns to such
time prior 10 the second Tuesday of November,
1876, as may to him seem right and proper.
Sec. 90. And be it enacted, That it shall be
the duty of the several Boards of Control and Re.
view, appointed under the provisions of this Act,
to give two weeks notice, by publication, prior
to the first Tuesday in September, 1876, in one or
more newspapers, published in their respective
counties, and in the City of Baltimore, of the re-
spectve meetings to be by them held on the said
first Tuesday of September, 1876. II there be
no newspaper published in the county, for which
any Board Of Control and Review is appointed,
such notice shall be given by notice set up al the
Court House door in said county, and at other
public places in said county Each of said Boards
shall assemble on the said first Tuesday in Sep
tcmbcr, 1876, and shall continue in session daily
thereafter, except upon Sundays, from nine
O'Clock, A. NJ, until four O'Clock P. NJ.
Eacn of said Boards shall proceed TO conside
the returns to them respectively made by the
assessors from the respective assessment districts
w hin THAR rn. ria oaJ h,,t