Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1876-05-12
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as possible after entering upon the duties Of their
respective Offices in their said respective assess
ment districts, as hereiubefore provided. TO give
notice that they have entered lhereupon; and TO
require by such notice every person or owner oil
property, residing in their respective assessment
districts. to give a full and particular account
| thereof 10 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 more newspapers
! published in the several counties of this State ;
| and if 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 be it enacted, That the said ac-
counts, so directed to be returned, shall be res
pectvely verified by the oath or affirmation of
the said persons or owners respectively to be ad-
ministered 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 atiirma-
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 atiXiug thereto his seal of office,
or by causing TO be affixed thereto the seal of
such persoL or owner from this State. SIS atore-
said, the said return, aud the oath or afiirma-
li0n thereto, may be made by any agent of the
said person or owner, who has full knowledge
of his said property.
Sec. %. And be it enacted, That if any per-
son or owner of property, 50 required to return
an account as aforesaid, shall willfullv neglect
so to do, within twenty days after such notice.
or if any person or owner, as aforesaid, being re-
quired by notice from said assessors, personally
served upon him, shall refuse or neglect u return
/ the account aforesaid, required from him within
twenty days after sucn special notice, such per-
son or owner shall forfeit not IS than fifty
/ nor more than five hundred dollars, to be recov-
I erd By suit, in the name of the State of Mary
I land againsI such person or owner, in the Circuit
Court for that county, or in that Court in the
l 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 aforesaid to
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 believe the same to be worth in cash
Sec. %. And be it enacted, That any owner
of pro erty or person, who shall give a 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 its posse sion, with
in tend that the ust 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 shall 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
the right to find from the evidence the amount of
taxes, which would have boon due upon said
property, if the same had been duly returned and
valued aforesaid.
Sec. "a. And be it enacted, That the said re-
| spective assessors, appointed under this A:t for
each assessment district shall, as soon as the
valuations directed by this Act. to be by them
respectively made, are completed, make in dnpli-
cate return verified by the oath, or affirmation,
of said respective assessors, for such assessment
district, or by the oath or affirmation of majo-
! rity 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
I said names of the said owners. in each of said
election districts, 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, 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 TO each item Of said property.
They shall also make in duplicate, a copy of
the book in which they have entered particular
property within their respective assessment dis
trcts, which was claimed by the respective own
ers thereof TO be exempted from taxation. The
said assessors shall deliver one copy of the SAID
return and book, so by them made, TO the County
| Commissioners of the county within which their
said assessment district is situated, and The other
copy of sand return and book to the Board f
Control and Review for the county within which
their said 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 10 the Appeal Tax
! Court of Baltimore city, and one copy of said
return aud book TO the Board of Control and
Review of the district within the City of Bati-
more, within which their said assessment district
is situated. The saId respective assessors shall,
at the same time, return to the said respective
Boards of Control and Review, within which
their respective assessment districts are situated
details of their respective proceedings in the ex-
ecutinn of the Act, and all lists and statements
received by them, relating to the respective pro-
perties which have been by them valued, and the
valuations whereof have been by them returned
TO 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 this State shall have the
power, for good cause shown, to extend the time
so provided, for making such returns to such
! time prior TO the second Tuesday of November,
1876, as may to him seem right and proper.
Sec. 26. 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-
! spective meetings to be by them held on the said
| first Tuesday of September, 1876. If 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 at the
| Court House door in said county, aud at other
/ public places in said county Each OF said Boards
shall assemble on the said first Tuesday in Sep
TENDER, 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 consider
the returns to them respectively made by the
assessors from the respective assessment districts
within their respective jurisdictions, and 10y the
/ County Commissioners, and Appeal Tax Court