The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1876-05-13

respective assessors, appointed under this Act
| for each assesessment district, shall, as soon
as the valuations directed by this Act, TO be
by them respectively made, are completed,
make in duplicate return verified BY the
oath, or Affirmation, Of said respective asses
sors, for such assessment district, or by the
oath or Affirmation Of majority Of them
which shall set forth the names Of the owners
in each election district or ward within their
respective assessment districts, to whom prop.
erty 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 property shall be re-
turned as belonging to person unknown.
After the name OF each owner, as aforesaid,
shall be set down the property valued to said
owner, described as directed by the seven.
teenth Section Of this Act, and the value
thereof as valued, shall be duly extended op.
posite to each item of said property.
They shall also make in duplicate, a copy
Of the book in which they have entered par.
ticular property within their respective assess.
ment districts, which was claimed by the
respective owners thereof TO be exempted
from taxation. The said assessors shall de.
liver one copy Of the said return and book,
so by them made, to the County Commission.
1 tIb VI hut Inuull WltHlH WHICH LlltlE bdlu US
sessment district is situated, and the other
copy Of sold return and book to the Board Of
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 TO the
Appeal Tax Court Of Baltimore city, and one
copy Of said return and book to the Board of
Control and Review of the district within the
City of Baltimore, within which their said
assessment district is situated. The said re.
spective assessors, shall, at the same time, re.
turn to the said respective Boards of Control
and Review, within which their respective
assessment districts are situated, details of
their respective proceedings in the execution
Of the Act, and all lists and statements re.
ceived by them, relating to the respective
properties which have been by them valued
and the valuations whereof have been by them
returned to said respective Boards of Control
aud Review.
See. 20. And be it enacted, That the said
several returns directed to be made by the
preceding Section OF this Act to the said res.
pectiye 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 Sep.
,
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. 20. And be it enacted, That it shall
| be the duty OF the several Boards of Control
and Review, appointed under the provisions
Of this Act, TO give two weeks notice, by pub
icaton, prior 10 the first Tuesday in Septem.
| ber, 1876, in one or more newspapers, pub
lished in their respective counties, and in the
City of Baltimore, of the respective meetings
to be by them held on the said first Tuesday
of September, 1876. If there be no newspa.
per 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, and at
other public places in said county. Each of
said Boards shall assemble on the said lst Tues.
day in September, 1876, and shall continue
in session daily thereafter, except upon Sun.
days, from nine o'clock, A. NJ, until four
o'clock, p. NJ.
Each Of said Boards shall proceed to con
sider the returns to them respectively made
by the assessors from the respective assess
ment districts within their respective jurisdic-
tions, and by the County Commissioners and
hPPc"i Luz Souit Vi oailimorc Guy, anu
to hear and determine the complaints and
appeals OF any person or owner, who may
deem himself or itself, aggrieved by any val
uation of property made by said assessors.
In every Board Of Control and Review, ap-
pointed under this Act, two of the three
members Of the said Board shall constitute a
quorum, and be competent to perform all the
duties, and exercise all the powers of the said
Board. Each OF said Boards shall inform
persons or owners, resident within their res
pecuve Jurisdictions, who may apply to them,
as 10 the property valued within such juris-
dietons to such respective persons and own
ers, and as TO the amounts at which said
property has been so valued and each of
said Board shall have power and authority to
examine upon oath or affirmation, the said
person or owner making any complaint Of or
appeal from any valuation returned to said
Board, touching the particulars or value of
the property SO valued, or touching any other
property belonging TO said ferson or owner,
whether the same has been valued or not,
and may, upon due examination or upon their
own knowledge, abate or increased the yalua-
ton or valuations complained of or appealed
from, and correct the valuation or valuations
SO made in said returns. Each of said Boards
may value to the owners thereof, within the
Pfoper hohessintnt ulstrlct or districts, prop
erty which has been omitted to be so valued
by the assessors of the said proper assessment
district, or may value to the owners thereof
any property in relation to which the asses
sors within the Jurisdiction of said BOARD have
disagreed as to the value thereof.
Each of said Boards is hereby directed and
required to examine carefully the several Ger.
tifcates, statements and returns Of valuations
or of property cl aimed TO be exemnted from
valuation and assessment made by the asses.
sors within their respective jurisdictions. and
TO correct the said returns OF assessabIe nron.
erty made 10 them as aforesaid. sara,allp
by striking therefrom ali nronertv wh;cb
ought not 10 be valued under tbe prox;s;ons
of this Act, and by adding thereto and vaIn;ne
ut its proper value, ali the nronerty omitted
in said returns, which ought 10 have been
included therein. and which NAV ha s,b;ac,
to valuation under The provisions of ,b;s 2ct
Each of said Boards Of Control and Rav;sS,
shall have power to correct anv valua,;on so
returned to them resnectivelv. whs,hsr anv nv
complaint or appeal has been made IN ral.,;ayy
thereto or NOT. Each BOARD of Con,roI sud
Review. as aforesaid. while engaged in ,hs
performance Of its duty. shall have noSar 70
call the several assessors. or anv of ibarn hv