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

sessment, or any person acting in behalf Of
such owner or person, or making such claim
on behalf Of said owner, may file apeiition in
the Circuit Court for that county, in which
the said property has been valued, or in the
City Court Of Baltimore, il the said property
has been valued in Baltimore city, setting
forth the facts ofthe said case, and the grounde
upon which said exemption is claimed, or
denying said ownership The said petition
shall be fled within thirty days after the re.
turn made by the Board of Control and Re.
view Of that county, or Of the City Of Balti.
more, in which said properly shall have been
valued to the County Commissioners of said
county, or to the Appeal Tax Court of Baltl-
more city, or within thirty days after the said
property has been so valued TO the said own.
er, and notice given to him Of snch valuation.
To said petition, the County Commissioners
Of the county, or the Appeal Tax Court of
Baltimore city, according 10 the locality in
which such valuation was made, shall be made
defendants, and the States Attorney Of the
said county, or the States Attorney of Bal.
timOre city, as the case may require, shall
appear for the said defendants. The said
defendants shall answer the said petition
within ten days after they shall have actual
notice thereof 1t shall be the duty Of the
said Circuit Court, or City Court Of Balti-
more, to hear the said case upon petition aud
answer, and upon such afhdavits, If any, as
abe Court may authorize 70 be taken by either
party, on such no.ice as the Court may pre-.
scribe, at its then session, or ut the earliest
practicable day thereafter; and the said Court
shall determine whether the said property so
valued 10 the said owner is OF is not subject
TO such valuation and to assessment for State
taxes, or ought not to be valued TO said own
err. IL the said Court shall determine that
the said property is not subject to such valua-
ton or assessment, ought or ought not to be
valued to said owner, i shall, BY its order,
direct the said County Commissioners, or the
said Appeal Tax Court, as the case my be,
to strike the said property from the list of
property valued 10 such owner; but if il shall
determine that the said property is subject to
valuation and assessment, or 70 valuation to
said owner, il shall 30 determine BY its order.
Sec. 20. And be il enacted, That il it ap.
pears by the returns, made as aforesaid, to
the County Commissioners of any County, or
to the Appeal Tax Court of Baltimore city,
that any property not exempted from yalua.
ton and assessment under this Act, has not
been valued To any owner in the county or
city, in which the same ought to be so valued,
it shall be the duty Of the Comptroller to di-
rect the said property 10 be so valued by the
County Commissioners Of the proper county,
or by the Appeal Tax Court of Baltimore
city, and to direct that notice Of said valua-
ton shall be given to said owner. If the
County Commissioners of any county, or if
the Appeal Tax Court of Baltimore city, shall
refuse to value such property to the owner
thereof, il shall be the duty of the said Comp.
troller TO file petition in the name Of the
State of Maryland against the County Com
missioners or Appeal Tax Court, as the case
may be, SO refusing, in the Circuit Court of
that county, in which such valuation ought to
have been made, or in the City Court of Bal.
timore, if said valuation ought to have been
made in said city, and the States Attorney
of the proper county or city shall appear for
the said State, and the said County Commits
sioners, or the Appeal Tax Court, shall an.
swer the said petition within ten days after
they shall have actual notice thereof 1t shall
be the duty of the said Circuit Court or City
Court Of Baltimore, to hear the said case upon
petition and answer, and upon such affidavits,
II any, as the Court may authorize to be taken
by either party, on such notice as the Court
may prescribe, at its then session, or at the
earliest practicable day thereafter, and the
said Court shall determine whether the said
property ought or ought not to be valued TO
the said owner. If the said Court shall de.
ttermine that the said property ought not to
be valued, to its said owner, it shall SO deter
mime by its order, but if it shall be determin.
ed that the said property is subject to valus-
ton and assessment, it shall direct the same
to be valued to the owner thereof in the as.
sessment district in which the same ought to
be so valued.
Sec. 80. And be it enacted, That either
party to the proceedings mentioned in the
two preceding Sections, may appeal from the
order Of the Court therein to the Court of
Appeals and on such appeal the Clerk Of the
Court shall forthwith transmit the original
papers, including the order Of the Court, to
the Court Of Appeals, and said Court shall
Immediately hear and determine the said case.
Sec. 81. And be it enacted, That it shall
be the duty Of the Comptroller TO supervise
the conduct and proceedings Of the Assess.
ors, Members Of the. Boards of Control and
Review, and clerks appointed under this Act,
to report to the Governor all instances of
neglect or derehction in duty on the part Of
any Of such officers which may be brought TO
his attention, and to use his best efforts TO
promote the prompt and effective execution
of the provisions Of this Act.
OcN- U.s. huu DG IL tuICttut lnt II any
Assessor, Member Of Board Of Control and
Review, or clerk appointed under this Act
shall willfully neglect to perform the duties OF
his said Office or shall corruptly receive any
fee, reward, emolument or advantage what
soever to him given, or extended to influence
his conduct or the performance of his duty
under this Act as Assessor, Member of q
Board of Control and Review, or clerk, he
shall be deemed TO be guilty Of misdemean-
or, and upon conviction thereof, shall be SUBJ
ject to a fine Of not less than FIVE hundred
dollars, and not more than one thousand dol
lars, and may also, in the discretion Of the
Court, be imprisoned for period of time not
exceeding six months.
Sec. 8S. And be il enacted, That the
books, blanks and stationery, and necessary
clerical labor, required by the Comptroller to
be provided for the due execution OF this Act,
shall be provided by the Comptroller, and
that the cost thereof shall be paid BY the
Treasurer Of the State, on the warrant Of the
Comptroller and sum sufficient therefor is
hereby appropriated out of any moneys in
the Treasury not otherwise appropriated;
provided that the said sum hereby appropria-
ted shall not exceed seven thousand five hun
dred dollars.
Sec. "a. And be il enacted, That it shall
be the duty Of the County Commissioners of
the several counties in this State, and Of the
Appeal Tax Court Of Baltimore city, as soon
as possible after the several returns hereinbe-
fore provided for, are to them respectively
made by the respective Boards Of Control
and Review, hereinbefore referred to, TO pre-
pare condensed statements, exhibiting under
appropriate heads, the amount Of the yalua-
tons OF property in their respective counties.