The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1876-05-12
-LO2US-Ge2lerOL.
GCHAPTER 260.l
ICHAPTEH @UV'J
ASSESSMENT OF PROPERTY.
AN ACT


sembly of Maryland, That all interests, shares,
or proportions in all ships, or other VESSELS,
whether in or out of port, owned by residents
of this State all shares of stock, or shares in
any Rank, State or National, or in any COM
pany or corporation, incorporated by, or located
in and doing business in this State, whether
owned in this State or elsewhere; all shares OF
stock, or sharesin any Bank, State or National,
or in any Company or Corporation, incorporated
by or located in, and doing business in any
other State, or in any Territory or Country,
owned by residents of this State; all bonds
made by any Corporation, or by any other State,
or by any Territory, belonging TO residents of
this States ell investments in securities or stocks
of any other State, Territory or Country all
investments in private securities of every kind,
nature and description, belonging to residents OF
this State, except mortgages upon property in
this State, and the mortgage debts respectively
secured thereon, and all property of every kind
nature and description within this State, shall
be liable 10 valuation, assessment and taxation,
except as provided in the next ensuing Section
of this Act.
Sec. 2. And be it enacted, That the follow
ing property is expressly exempted from State,
County or Municipal taxation Property belong
ing to the United States, or to this State, or
to any county or incorporated city or town in
this State houses or buildings used exclusively
therein, and the ground which the said houses or
buildings, so exclusively used for public,wor-
ship, shall actually cover; grave yards, ceme-
teries paying no dividends, and burying
grounds set apart for the use Of any family
or belonging to any church or congregation ,
the crop or produce of any land in this STATE in
the hands of the producer, or his agent pro-
visions kept for the use and consumption of the
family of the person to whom the same shall
hnlonn tho wnrlfipn tooIc pf nj hap ond
manufacturers, moved or worked exclusively by
hand wearing apparel Of every description I;
fish, while in the possession of the fishermen
employed in catching, sailing and packing the
same, while they remain In their possession, or
in that of their agents unsold hospitals or asy-
lums charitable or benevolent institutions, so
far as used for the benefit of the INDECENT and
afflicted, and the ground which the buildings
used as such hospitals, asylums, charitable or
benevolent institutions shall actually cover, and
the equipments owned by such corporations or
institutions. All other property in this State,
of every kind, nature and description whatso-
ever, shall be liable to valuation, assessment and
taxation; and all Acts or parts of Acts, ex-
empting any other property, except that ex-
empted by this Ac, from valuation, assessment
or taxation for State, County or Municipal pur-
poses, which can be repealed by this General
Assembly, are to the extent Of such exemption,
whenever or however the same has been hereto
fore granted, hereby expressly declared to be
repealed TO the extent of said exemption, as
aforesaid, aud to be hereafter of no force or eff.
feet in granting such exemption.
Sec. 3. And be it enacted, That to facilitate
and expedite the assessment of property in this
State, under this Act, the several counties of
this State and the City of Baltimore, are hereby
divided into the following assessment districts:
Allegany county shall be divided into three as
,.nta - hall
of the first, second, third and fourth election
districts of said county; the second shall be
composed of the fifth, sixth, seventh, eighth and
fourteenth election districts of said county, the
third shall be composed of the ninth, TENTH
eleventh, twelfth and thirteenth election districts
of said county. Anne Arundel county shall be
divided into two assessment districts; the first
shall be the territory within the corporate limits
of the City of Annapolis; the second shall con-
stitutc all of the said county not included within
the limits of the City of Annapolis. Baltimore
city snail be divided into twenty assessment
districts, upon the basis of the present division
of the SAID city into wards the first ward of
said city, as at present laid out shall constitute
the first assessment district of said city the
second ward Of SAID city, as now laid out, shall
constitute the second assessment district of said
city; the third ward of said city. as at present
laid out, shall constitute the third assessment
city, as at present laid out, shall constitute the
fourth assessment district of said city the fifth
ward Of said city, as at present laid out, shall
constitute the fifth assessment district of said
city the sixth ward of said city, as at present
laid out, shall constitute the sixth assessment
district of said city the seventh ward of said
city, as ut present laid out, shall constitute the
seventh assessment district of said city, the
eighth ward of said city, as at present laid out
Ei,oll tho o,uh,b 80
said city the ninth ward of said city, as at
present laid out, shall constitute the ninth as
sessmcnt district of said city the tenth ward of
said city, as at present laid out, shall constitute
the tenth assessment district of said city; the
eleventh ward of said city, as at present laid
out, shall constitute the eleventh assessment dis
trict of said city the twelfth ward of said city,
as at present laid out shall constitute the twelfth
assessment district Of said city; the thirteenth
ward of said city, as now laid out, snail consti-
tute the thirteenth assessment district of said
city; the fourteenth ward of said city, as now
laid out, shall constitute the fourteenth assess
ment district of said city, the fifteenth ward of
said city, as now laid ont, shall constitute the
fifteenth assessment district of said city; the
sixteenth ward of said city, as now laid out,
shall constitute the sixteenth assessment district
OF said city; the seventeenth ward of said city,
as now laid out, shall constitute the seventeenth
assessment district of said city the eighteenth
ward of said city, as now laid out, shall consti-
tute the eighteenth assessment district of said
city the nineteenth ward tf said city, rs now
laid out, shall constitute the nineteenth assess.
ment district of said city and the twentieth
ward of said city, as now laid out, shall consti.
tute the twentieth assessment district of said
city. Baltimore county shall be divided into
nine assessment districts; the first and thir-
tenth election districts of said county, as Mt
present laid out, shall Constitute the first assess
ment district Of said count" the second and
fourth election districts of said county, as at
present laid out, shall constitute the second as
sessment district of said county; the third cleo
tion district, as at present laid out, shall consti-
tute the third assessment district of said county
the fifth and sixth election districts of said
county, as at present laid out, shall constitute
the fourth assessment district Of said county
the seventh and tenth election districts of said
county. as at present laid out, shall constitute
the fifth assessment district of said county the
eighth election district of said county, as at
present laid out, shall lute the sixth assess
ment district Of said county the ninth election
district OF said county, rs at present laid out,
shall constitute the seventh assessment district
of said county; the eleventh election district of
said county, as at present laid out, shall consti-
tute the eighth assessment district of said county.
and the twelfth election district of said county,
as at present laid out, shall constitute the ninth
assessment district of said county. Calvert
county shall constitute one assessment district.
Caroline county shall constitute one assessment