The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1876-05-05

Scpulhtciy NH'ut tle improvements upon III
respective tracts or parcels of real estate il
the said several counties so by them respec
lively valued, In valuing any lot or parce
Of ground in the city Of Baltimore, OF in an,
city in any county, the said assessors shall
specify, MS nearly ms possible, the precise 10
cation OF each lot rr parcel of ground, Civ
ing, as nearly as practicable, the number o
front feet in each lot or parcel ofground, an(
the depth of each lot or parcel of ground, til,
street or streets on which it bounds, and thu
| value of each lot or parcel of ground, anC
they shall value separately 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, sucl
number and the name of such street shall al
| ways be given. In valung stock or shares
| in any bank, company, association or corpo
| ration, the number OF shares or of shares oil
stock in such bank, company, association OIL
corporation owned by the owner to whom
the same are valued shall be stated, together
| with the respective values OF each. In yalu.
ing bonds, securities and other Investments
| the nature of such bonds, securities and other
investments shall be briefly stated with the
respective values of each. Farming nipple
| ments, live stock, household furniture, gold
and silver plate.
| Sec. IS. And be it enacted, That if any
| corporation or person be assessed by the
said assessors for any property which the
| said person or corporation may believe TO be
| exempted from taxation, although the same
| be not exempted therefrom by the provisions
| of this Act, such person or corporation shall
have the right to require the said assessors
| to note in Il separate book, which the said
| respective assessors are hereby directed to
| provide for their use in their respective as
| sessment districts, 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 exemptions so claimed may
thereafter be separately 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-
ton of each and every kind of property di-
rected by this Act to be valued in their as.
sessmcnt district; and in case the said as
SCISSORS shall disagree as to any valuation,
such valuation shall be fixed and determined
by majority of said assessors, and if the
majority Of said assessors should disagree rs
to the valuation it shall be the duty of the
said assessors to report the matter in differ
ence to the Board Of Control and Review
within the jurisdiction Of which said differ
ence of opinion arose; and said Board of
Control and Review shall proceed to value
the said property to the owner thereof, and
the said valuation, as by it made, shall have
the same effect as if the same had been made
by the said assessors.
Sec 90. And be it enacted, That it 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 hcrcinbe-
fore provided, TO give notice that they have
entered thcrcupon; and TO require by such
notice, every person or owner of property,
residing in their respective assessment dis
trics 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 published in the City of
Baltimore, and once week for two weeks
in one or more newspapers published in the
several counties of this State; and if there be
n county in which no newspaper is publish.
ed, said notice shall bc set up at The door of
the Court House, in such county.
Sec. 81 And lie it enacted, That the said
accounts 50 directed TO be returned, shall be
respectively verified by the oath or aillrma-
ton of The said persons or owners respective
~, Ia he administered by one oflhc ASSESSORS
to whom the said accounts are respectively
returned. isnid person or owner is absent
from the State, said accounts may be vcri-
fed 10y the oath oratlirmatiOn 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 attcsting his certificate Of said oath or
affirmation, by ufliXing thereto his seal of
Office, or by causing TO be affixed thereto the
seal OF his said Court or, in event of the ali.
sencc of such person or owner from this
State, MS aforesaid, the said return and the
oath or affirmation thereto, may he made by
any agent OF the said person or owner, who
has full 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 willful
" neglect so to 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
S Sr ,',' ,orn ,hnn five hmmaroI doi,ors '' ~
La NV l,U h,, s'it IN ,'o rn,,o ~f ~
State of Maryland against such person or
Wv Wv -, ,i,", Gu, IN ,I,o Cir Of pai,i''5,
which shall have jurisdiction over the said
case. And, upon refusal or neglect, as afore.
| said of any person or owner, MS aforesaid, or
| of any agent us aforesaid, TO make such re-
tn,n Inc said assessors shall mon their own
knowlrdrc, and upon The best information
,hnv con Obtain vain, the nroncrlv of such
owner or persan. TO the utmost sum they
nav hcIipvc the same to bc worth in cash
C. 90 ,,aho :, o,,oo,,a ,r,o, a,,,,,,,,
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