Year: 1866

4th 9Th, 9th, & 7th /" {"


5th g llth & 18th :!


The City of Baltimore is to be divided into Ten
assessment districts, and so on throughout the
several counties of the State according to extent
Of territory. The Governor is to appoint three
property holders in each assessment District, to
make the assessment. They are to proceed 10
business on the first of May and complete the as
sessment by the first of December. Any asses
sor failing or neglecting to make the required re-
turn shall forfeit not exceeding $500 for each Of
fense.


All property is to be assessed at the full cash
value, without looking to forced sale, and all
property owned by residents of the State, and
not permanently located elsewhere within the
State shall be assessed to the owner in the coun-
ty or city where he or she may reside and they
shall specify in their returns, as far as may be
practicable first, the name of the tracts or par
cells of land, or the description thereof owned by
each individual, with the quantity ofacrcs there
in, and the value thereof: second, stock in trade,
its general description and value third public
securities liable to valuation, particularly spec-
fed, with their respective value fourth, bank
stocks and other stocks, particularly specified,
with their respective value fifth, private secu-
rites sixth, live stock seventh, household
furniture; eighth plate ninth, gold and silver
watches tenth, other descriptions, aggregate
value of each.


The assessors shall have power and authority
to require the owners Of lands within their re-
spective assessment districts TO furnish informa-
ton with regard TO the number of acres and To-
cation of said lands as may be necessary to en-
able them to ascertainthe value thereof, the same
to be under oath or affirmation of such person or
persons to lie administered by some one OF the
said assessors. That for the discovery of all
property liable 10 assessment, every person shall
be required by the assessor 10 give full and
particular account or statement thereof TO such
assessors, distinguishing in snch account or
statement the particular property which may be
under bis care and management from his own,
which said account or statement shall be under
the oath or affirmation of such persons, to be ad-
ministered by one of the said assessors and
such property or such parts thereof as said as
SCISSORS shall require, SHALL If practicable, be pro-
duced before the said assessors for ther inspec-
ton and valuation. lfany person shall wilfully
refuse, or after twenty days notice shall neglect
/ to render any such statement or account of his
or her property or effects or any part thereof as
by this act he or she is required upon the
requisition of the assessors, he or she
shall forfeit a sum not less than fifty nor
more than FIVE hundred dollars, and the said as
SCISSORS shall thefeupon, upon their own knowl-
edge. and on the best information they can OBJ
tain value the property Of such person to the Mt
most sum they believe the same to be worth in
cash, and in their returns of said valuation they
shall certify the refusal or neglect of the owner
Of fsuch property, and the county commissioners
shall assess such person according to the sum so
returned, and the same shall be considered as
the assessment and if any person shall give
false or partial account or statement of any prop
erty under bis or her management, In bis or her
possession, with the intent that the payment OF
the Just assessment or rate of tax on any property
may be avoided, such persons shall forfeit a sum
not less than fifty nor more than 6ye hundred
dollars su:a sag ssnass,ie aslaao 81


- a. 4s ssEs sns8s