The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1876-05-13
PUBLIC GENERAL LAWS
PASSED BY
be General Assembly Of Maryland,
AZ the January Session, 1915.
pupLIsnED BY AUrnoRIrY.
CHAPTER 26O.
ASSESSMENT OF PROPERTY.
AK ACT

ASSESSMENT OF PROPERTY.
AN ACT
proyide for the General Valuation and
Assessment OF Property in this State.
section |. Be il enacted by the General As.
..nby of Maryland, That all interests, shares,
!. '.prcportions in all ships, or other vessels,
|Iether in or out Of port, owned by residents
his State; all shares Of stock, or shares in
4 Bank, State or National, or. in any com.
IN or corporation, incorporated by, or To-
Ia in and doing business in this State,
either owned in this State or elsewhere; all
hres of stock, or shares in any Bank, State
II National, OF in any Company or Corpora.
"A. Incorporated by, or located in, and do.
a business in any other State, or in any
llritory or Country, owned by residents of
IL State; all bonds made by any Corpora.
"a, or by any other State, or by any Terri.
belonging to residents of this State; all
f '>estments in securities or stocks Of any
Lee State, Territory or Country all invest.
e hts in private securities OF every kind, ma.
b and description, belonging to residents
,his State, except mortgages upon proper,
+ h this State, and the mortgage debts re.
f. .tctiyely secured thereon, and all property
eyery kind, nature and description within
IA State, shall be liable to valuation, assess
.tnt and taxation, except as provided in the
(. h ensuing Section of this Act.
Bee. =. Aud be il enacted, That the follow.
81 property is expressly exempted from
]|Iie, County or Municipal taxation: Prop.
~ belonging to the United States, or to this
l.tte, or to any county or Incorporated city
+ 1iown in this State; houses or buildings used
|Illusively for public worship, and the furni-
ID contained therein, and the ground which
said houses or buildings, so exclusively
~ for public worship, shall actually cover;
||tse yards, cemeteries paying no dividends,
~ burying grounds set apart for the use OF
: family, or belonging to any church or
the crop or produce Of any land
+ His State in the hands Of the producer, or
M agent; provisions kept for the use and
of the family of the person to
tpm the same shall belong; the working
11ls Of mechanics and manufacturers, moved
worked exclusively by hand; wearing up.
a of every descriptions; fish, while in the
os session of the fishermen employed in
<|ehing sailing aud packing the same, while
~ remain in their possession, or in that of
"a agents unsold; hospitals or asyums,
irritable or benevolent institutions, so far
+ nsed for the benefit Of the INDECENT and
1ticted, and the ground which the buildings
a as such hospitals, asylums, charitable or
|=aeyolent institutions, shall actually cover,
4j the equipments owned by such corpora
|sns or institutions. All other property in
L State, of every kind, nature and descrip.
11 whatsoever, shall be liable to valuation,
l'essment and taxation; and all Acts or parts
q acts, exempling any other property, ex.
N, that exempted by this Act from yalua-
M, assessment or taxation for State, County
f Municipal purposes, which can be repealed
\ this General Assembly, are to the extent
{ snch exemption, whenever or however the
ne has been heretofore granted, hereby
<tressly declared TO be repealed to the ex.
~ of said exemption, as aforesaid, and to
& Hereafter Of no force or effect in granting
1ch exemption.
Eec. 3. And be il enacted, Thafto facili
a and expedite the assessment OF property
this State, under this Act, the several
17nties of this State and the City of Balti-
|o<e, are hereby divided into the following
4tssment districts Allegany county shall
4 1iyided into three assessment districts !;
H trst shall be composed Of the first, second,
~ and fourth election districts of said coun-
||he second shall be composed of tho fifth,
ID, seventh, eighth and fourteenth election
||'Ficts Of said county; the third shall be
posed ofthe ninth, tenth, eleventh, twelfth
M thirteenth election districts of said coun-
ii Anne Arundel county shall be divided
~ two assessment districts; the first shall
I bic territory within the corporate limits Of
" City Of Annapolis; the second shall con.
|lkate all ofthe said county notincluded within
|e limits Of the City Of Annapolis. Balti.
|1re city shall be divided into twenty assess.
|9At districts, upon the basis Of the present
|Ieion Of the said city into wards the first
~ Of said city, as at present laid out, shall
||etitute the first assessment district of said
1 the second ward OF said city, as now laid
~ shall constitute the second assessment
I1|rict of said city; the third ward Of said
AS at present laid out, shall constitute
.+third assessment district of said city; the
Fth ward Of said city, as at present laid
X shall constitute the fourth assessment
FRI bet of said city; the fifth ward Of said city,
~ present laid out, shall constitute the
assessment district of said city; the sixth
Of said city, as at present laid out, shall
titute the sixth assessment district Of
city; the seventh ward of said city, as ut
Put laid out, shall constitute the seventh
ssment district Of said city, the eighth
of said city, as at present laid out, shall
titute the eighth assessment district OF
city; the ninth ward of said city, as ut
ent laid out, shall constitute the ninth as
nent district of said city; the tenth ward
I'D city, as at present laid out, shall con.
lte the tenth assessment district OF said
the eleventh ward Of said city, as at pres
laid out, shall constitute the eleventh as
nent district Of said city; the twelfth
OF said city, hs at present laid out, shall
ettute the twelfth assessment district Of
city; the thirteenth ward of said city, as
laid out, shall constitute the thirteenth
ssment district Of said city; the fourteenth
OF said city, as now laid out, shall con-
'te the fourteenth assessment district Of
city; the fifteenth ward Of said city, as
laid out, shall constitute the fifteenth as.
nent district Of said city; the sixteenth
4 Of said city, as now laid out, shall consti.
the sixteenth assessment district of said
the seventeenth ward of said city, as now
put, shall constitute the seventeenth assess
district Of said city; the eighteenth ward
pa city, as now laid out, shall constitute
Eighteenth assessment district Of said city;
nineteenth ward of said city, as now laid
shall constitute the nineteenth assess.
district Of said city; and the twentieth
OF said city, as now laid out, shall con.
ie the twentieth assessment district of
city. Baltimore county shall be divided
nine assessment districts; the first and
zenith election districts Of said county, as
resent laid out, shall constitute the first
ssment district of said county; the second
fourth election districts Of said county,
p present laid out, shall constitute the
pa assessment district of said county; the
election district, as at present laid out,
constitute the third assessment district
'id county; the fifth and sixth election
iets OF said county, as at present laid
shall constitute the fourth assessment
ict Of said county; the seventh and tenth
hon districts OF said county, as ut present
put, shall constitute the fifth assessment
lct Of said county; the eighth election
lct oil said couYty, as ut present laid out,
constitute the sixth assessment district
lld county; the ninth election district of
county, as at present laid out, shall con.
'e the seventh assessment district of said
'ty; the eleventh election district Of said
ty, as Mt present laid out, shall constitute
t,,ghth assessment district Of said county,
the twelfth election district of said coun-
at present laid out, shall constitute the
\ assessment district of said county,
'ert county shall constitute one assess.
district. Caroline county shall consti-
one assessment district. Carroll county
be divided into four assessment dis
the first shall be composed Of the first,
Pa, tenth and twelfth districts Of said