Maryland independent. [volume] (Port Tobacco, Md.) 1874-current, 1894-01-19

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who shall refuse to answer any such ques
ton when asked by an assessor or mem
Der of any Board of Control aud Review
in the course of his official duty, or any
person who shall refuse to be sworn Of
affirm, When required by any assessor Of
member of any Board Of Control or Re
view, in the course of bis official duty
shall be deemed to be guilty Of INSIDE
meanor, ond upon conviction thereof
shall be punished ~ fine not exceed
ing $500, in the discretion Of the court
for each refusal to answer any such CUES
ton. or by 6ne not exceeding S2Oo0
in the discretion of he court for retusa
to be sworn or affirm when called upon
so to de, as the case may be
Sec. Is. The proper officer Of every
corporation incorporated by or under Tho
laws of this State. and Of every associa-
ton or company located or doing basi.
ness in this State. whose capital is rep
resented by shares Of stock or shares,
subject to taxation on the lst day OIL
June, 1894, shall, Oh or before the Isl
day of July. 1894, make returns, on hi.
oath or affirmation. and transmit to The
County Commissioners Of each c0nuty OIL
this State and to the Appeal Tax Osurl
of Baltimore city list so verified of ths
stockholders or shareholders 10 such
bank, corporation, association or compa-
ny who are respectively .esiding in such
respective counties or in the city of Bal.
timore, so far as tie place Of residence o.
such share holders or stockholders il
known to him, or can be discovered b.
him upon inquiry, together with the
number of shares Of stock or shares held
by each Of such stockholders or sharehol-
ders, and he shall also make returns Of
on his oath or affirmation, and transmit
to the County Commissioners Of tht
county in which the said bank, corpora.
ton, association or company mas its prin.
cipal place of business, or to the Appea
Tax Court of Baltimore City, if such
bank, corporation, association or sompa
ny has its principal place of business
therein, list so verified of the stock
holders who are hou-residents Of tbi
State, together with the number of shirel
held by each of said residents.
Sec. 16 Between the first Tuesia,
in June and the second Tuesday in Sep
TENDER in the year 1894 the assessors .
the several respective assessment district
in every county and in the city Of Bali
more shall, whenever he may deem /
necessary, view all goods and ebattles i
their respective assessment districts, 90,
shall diligently investigate AMI inquire
by personal inspection and by all lawfu
means inform himself; of all propert,
therein or belonging to residents thereof
and he shall value each item ofthe sam,
at its full cash value without looking t
forced sale. All shares of stock in an,
national bank, or in any bank, corpora
ton, association or company, incorpora
ted under the laws of this State, and be
longing to any nonresident owner anC
all other personal property located ii
this Statebelonglng to non-residsnt own
er, shall be valued and assessf to- tht
.a%H4a;.. sllaa,.sas- 'A.sss...s r y
in which said bank. corporatI l.
alton or company may hav ,ee'A
place of business in this ~
which said personal property .ss
located. All personal proper ~
ing to resident of this STATE
valued and assessed to the owner In
in the assessment district in whIcS 7
owner may reside. except goods aud eli.
ties permanently located in any ,ity
county OF this State which shall be Va
ued and assessed to the owner thereof
the city or county in which they are
located Lands shall be described
name, if possible, number of acres, 90,
ity of soil. and city lots by street nut
bers and front feet where these can
given, and improvements shall he valu
separately Bonds and other securit
assessed shall also be described.
Sections II, Is and 10 relate TO u
nor details and the returns to be ma
by the assessors to the County COMA
siOners, &c.
Sec. 20. Returns to be made on t
second Thursday in September, but /
Governor may extend the time to t
second Tuesday in November.
Sec. 81 Notice to be given Of t
meetings of the Boards of Control a
Review The sectiol directs the met
eds of these Boards and how appeals
them are to be heard.
Sec. % Boards of Control aud i
view to record in proper books, with
dexes, an accurate account of all prop
ty within their respective counties or
sessment districts.
Sections % and "a provides for j
peals to the Circuit Courts of the cou
ties aud the City Count of Baltimore.
Sec % provides for appeals from i
Circuit Courts and the City Court to /
Court of Appeals.
Sec. 26. The State tax commissivn
to supervise the conduct of assessors d
report delinquencies to the Governor
Sec, 81 Penalties for neglect of did
by assessors.
Sec % Tax commission to purcha
books and an appropriation of $40
for that purpose is ma3e.
Sec. 20. County Commissioners Al
Appeal FAX Court to make condens,
statements of valuations and send the
to the tax commission, who shall sci
them to the General Assembly at Il
next session.
Sec. 30 State and federal officials n
eligible as assessors.
Sec. 81 Assess nent under this la
not to affect collection of taxes in 1879
Sec. 80. Act to take effect from da
oc 10 v,e,ooe