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

alter the said first day OF July, until said re-
turn is made, as is required BY this Act, to be
recovered by the Mayor and City Council of
Baltimore, or the said County Commissioners,
as the case may be, by suit in any Court hav.
ing jurisdiction of the said case. The said
County Commissioners OF the said returns
when so received TO the Board Of Control and
Review for their respective counties and the
Appeal Tax Court of Baltimore city, shall
forthwith deliver copy of the returns, so to
it made, to each Of the Boards Of Control and
Review for Baltimore city.
Sec. IL. And be it enacted, That it shall
be the duty of the said assessors so appointed
for each assessment district as aforesaid, or
of a majority of them, to make diligent in
quiry, and to inform themselves by personal
inspection on the premises, and by all lawful
means Of all the property within their respec-
tive assessment districts, not exempted from
valuation and assessment by this Act, and TO
value the same at its full cash value without
looking TO a forced sale. All property per.
manently located in any county Of this State,
or in the City Of Baltimore, shall be valued
and assessed to the owner thereof in the as.
sessment district in which said property is so
permanently located. All shares or shares
of stock in any National Bank or in any bank,
corporation, association or company, incor-
pOThtcu unuer tAe laws Ol lnio Dttite ana De-
longing to any nonresident owner, and all
other personal property located in this State
belonging to any nonresident owner, shall be
valued and assessed TO the owner thereof in
the assessment district in which said bank,
corporation, association or company may
have its principal place Of business in this
State or in which said personal property may
be SO located. All personal property belong.
ing to a resident Of this State shall be.yalued
and assessed to the owner thereof, in the rs.
sessment district in which said owner may
reside, except goods and chattels permanant-
ly located in any city or county of this State,
which shall be valued and assessed in the
city or county in which they are so located.
In valuing real estate in any county in this
State, except in city in such county, the
assessors shall specify, as far as may be prac.
ticable, the name or names Of the tracts or
parcels Of land so valued, and the number of
acres or quantity Of land in each, and the
value per acre. They shall separately value
the improvements upon the respective tracts
or parcels of real estate in the said several
counties SO by them respectively valued. In
yaluing any lot or parcel Of ground in the
City Of Baltimore, or in any city in any coun.
ty, the said assessors shall specify, as nearly
as possible, the precise location of each lot or
pawn VI kEOunhf giving Us HcuElJ rs pTHCtl-
cable, the number Of front feet in each lot or
parcel of ground, and the depth of each lot
or parcel OF ground, the street or streets on
which it bounds, and the value of each lot or
parcel of ground, and they shall value sepa.
rately the Improvements, upon each lot or
parcel of ground in said city. When any
building so valued is located upon any street
and designated by number, such number
and the name of such street shall always be
given. In valuing stock or shares in any
bank, company, association or corporation,
the number of shares or of shares of stock in
such bank, company, association or corpora
ton owned by the owner to whom the same
are valued shall be stated, together with the
respective value Of each. In valuing bonds,
securities and other investments, the nature
Of such bonds, securities and other invest
ments shall be briefly stated with the respec
tive values of each. Farming implements,
live stock, household furniture, gold and sill.
yer plate,
Sec. 1S. And be it enacted, That if any
corporation or person be assessed by the said
assessors for any property which the said per.
son or corporation may believe to be exemp.
ted from taxation, although the same be not
exempted therefrom by the provisions of this
Act, such person or corporation shall have
lic iiBut W TcQulIt lnt biilu uSS1tSOrS TO note
in q separate book, which the said respective
assessors are hereby directed to provide for
their use in their respective assessment dis.
trcts, the particular property SO claimed TO be
exempted from taxation, and the name Of the
owner thereof, and to make in said book
separate valuation of said property to the
owner thereof, to the end, that the said ex.
emptions 80 claimed may thereafter be sepa.
rately determined by the proper Boards of
Control and Review, or by the law of the land.
Sec. 10. And be it enacted, That it shall
be the duty OF the assessors, appointed under
this Act for any assessment district, or of A
majority Of them, to be present at the valua.
tion of each and every variety of property
directed by this Act to be valued in their as.
sessment district and in case the said assess.
ors shall disagree as to any valuation, such
valuation shall be fixed and determined by a
majority OF said assessors, and il the majority
ofsaid assessors should disagree as to said yalu.
alton it shall be the duty of the said assessors to
report the matter in difference 10 the Board of
Control and Review within the jurisdiction of
which said difference of opinion arose; and said
Board Of Control and Review shall proceed
to value the said property to the owner there.
OF, and the said valuation, as by il made,
shall have the same effect as if the same had
been made by the said assessors.
Sec. 20. And be it enacted That il shall
be the duty Of the said respective assessors.
as soon as possible after entering upon the
duties OF their respective Offices, in their said
respective assessment districts, as hereinbe.
fore provided, to give notice that they have
entered thereupon and to require by such
notice, every person or owner of property,
residing in their respective assessment dis.
tricts, 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 pablished in the City Of
Baltimore, and once a week for two weeks in
one or more newspapers published in the
several counties of this State and if there be
county in which no newspapers Is published,
said notce shall be set up Mt the door of the
Court House, in such county.
Sec. q. And be it enacted That the said
accounts, so directed TO be returned, shall be
respectively verified by the oath or affirmation
oi the said persons or owners respectfully, to
be administered by one of the assessors, to
whoni the said accounts are respectively re.
turned. II said person or owner IL absent
- ,e''Si oaio accountS may De Verlned
by the oath or affirmation 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 Con.
sui, attesting his certificate of said oath or
affirmation, by atfixing thereto his seal Of
once, 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, as aforesaid, the said return, and the
oath or affirmation thereto, may be made by
any agent Of the said person or owner, who
mas iull knowledge Of his said property.
Sec. %. And be il enacted, That if any
person or owner Of property, so required to
return an account as aforesaid, shall willfully
neglect so 10 do, within twenty days after
such notice, or if any person or owner, as
aforesaid, being required by notice from
said assessors, personally served upon him,
shall refuse or neglect to return the account
aforesaid, required from him within twenty
days after such special notice, such person or
owners shall forfeit sum not less than fifty
nor more than ive hundred dollars, to be re.
covered by suit, in the name Of the State OF
Maryland against such person or owner,
~ the Circuit Court for that county, or In
that COurt in the City of Raltimn nro ,,h,ch