The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1888-08-17
The Egis & lntelligencer
Bel Air, Nd, August e., 1858.
THE PUBLIC OFFICERS AND THEIR
DUTY To- THE TAXPAYERS.

Before the County Commissioners made the
levy for this year. addressed them in regard TO
their duty of increasing the assessments in such
cases. as IL was plain that property had Increased
In value since the general assessment, and also
in those cases in which assessments have been
made so low since the general assessment blythe
Commissioners as TO make IL the duty OF the
Commissioners to increase the amounts OF them.
The Commissioners agreed with me that the
assessments OF the Railroads. particularly, were
far too low that they ought to be increased, and
promised that they would see about IT,
the assessments of railroads or any other
assessments of real estate. as far as | know.
asked the Commissioners why they did not in
crease the assessments after acknowledging that
II ought to be done!
did not appear before the board in session
and ask the question, but asked one OF the
Commissioners. His reply was That the hoard
called upon their counsel for his opinion
whether they had or not the power to increase
The commissioners stated that their counsel
advised them that they had no power to increase
assessments of railroads, or of other real estate,
that were made by the general assessors In 1876,
but that they had the power to increase the asses
essments made by the Commissioners themselves,
III cases in which its value had increased or in
which the valuation WAS too low at first.
The act of 1874, chapter 4s3, section H. is as fol-
lows:
Court, (Which latter acts in place of County COM
missiOners in Baltimore CttyD at their annual
meeting for noting transfers and hearing APP
peals. are directed to alter and correct the
account Of any person who may have disposed
of or acquired any property since inc last ASSESS
ment. or whose property. or any part there ,l T.
may have been omitted ot the report of such dis
position, acquisition, or emission be supplied by
satisfactory evidence and 4 real estate, or other
property, shall from any :ausc have increased
largely sncethe last assessment, the County
Commissioners or Appeal Tax Court shall cor
rect and alter the assessment Ot the same so as to
conform to its present value And this act of
1874 is adopted and embodied in the code Of
1873 and is found on page rs, art. ii, section IL.
And. as II the legislature desired 10 impress
upon the public officers the duty of correcting
the assessments II property assesstd, either in
an injud!clOu' or rascally manner, by whlch
mean ~ Judgment, in fearot the rich, or in
pursuance of bribery enacted n chapter us,
section $50, the following:
"'rhe County Commissioners and Appeal Tax
Court are directed mot empowered only an
nualy to correct the assessments in their respec-
tive counties and the city OF Baltimore and to
alter and correct the valuation OF any property
which may have been improperly valued, and
to assess the same at its true value and to alter
and correct the account of any person whose
property. or any part thereof. may have been
omitted in the former assessment, or may nave
been since acquired, and III real estate, or other
property shall have from any cause increased or
diminished largely and materially in value since
the last levy, they shall correct, alter and amend
the assessment of the same. as aforesaid, so as
to conform to its present value, &c.,
This is adopted and embodied In the code of
1873. and will be found on page III, article II,
Now the act of 1874, cited before. directs the
commissioners TO alter as aforesaid since the last
assessment and for fear that when the commits
sioners had, in any case, altered an assessment
since the last assessment before, they refused TO
alter 1t again in case Of a further advance. The
ACT of 1878 cited last, directs them to re-assess
in cases in which II had advanced since the last
levy. (Sec. 81 and SO
have every reason to believe that MI Hooker
told me exactly the truth when he teld me that
their counsel had advised them that they had no
power TO reassess the value OF property assessed
by the general assessors SO now the legislature
OF 1884 recognizing the law as requiring the com
missioners or the appeal tax court TO re-assesS
property found TO be undervalued enacted in
section 49, A, of chapter 800 of the acts Of 1884,
the following:
"Before increasing the assessment of any pro-
perty which has been heretofore assessed, or
adding any new property not valued and return
ed to them by the proper assessor or collector,
or appeal tax court, as the case may be, to notify
the owner of such property. bya written or
printed summons, containing such interrogation
les in regard TO such property as they may re-
Quire to be answered on oath. &C., on certain
day named in said notice, which day shall be not
less than five days after the service OF said notice,
&C. in behalf of the outraged taxpayers OF Har-
ford county who are paying the counsel OF the
County Commissioners for stating and Tor inter-
preting!the law to them. ask the said counsel
TO state in one OF the newspapers of Hartford
county why he gave them such advice, and l
also most respectfully ask the Commissioners to
state in at least one of the county newspapers
why they did not increase the assessments in
cases in which the commissioners themselves
had made the assessments too low, their counsel
has advised them that in this class of cases they
had the power to re-assess the property
Now 1t may be thought impertinent in me to
ask these officers to reply to the questions have
asked in such way that the public may easily
know their answers, but say that have, as
every citizen has the right to require holders of
public Offices to give the people a public answer
why they have chosen to ignore and contemn the
laws they have sworn TO obey and enforce.
JUnus tNI 1893