Year: 1866

pointed 10 value, according 10 bhe DeSt OF ~
judgment at it's full cash value, not looking t
q forced sale; which said oath or affirmation
properly attested by the Justice or other per
son before whom the same shall have been ta
ken, snail be filed by the Assessor with tn
Clerk of thecounty Commissioners Of the prop
er county, or in case the same shall be taken b,
an Assessor appointed for the City ofBaltimor
with the Register Of said city. aa
See. 5. And beat enacted That II any person g
appointed Assessor shall neglect to file the salt
oath or affirmation with the said Clerk or Reg
lister within fifteen days from the notice of hi
appointment itshall be considered that sucl
person has declined to act, and the Clerk of th
County Commissioners in the county wher
any such failure shall occur, or the Register o
the City of Baltimore if the failure occur in sait
City, shall forthwith notify the fact to the saiC
County Commissioners or Mayor of the City o
Baltimore, as the case may be, and at the ear
liest practicable day the said County Commits
sioners, or City Council, shall meet, and by
new appointment supply such vacancy. anC
upon vacancy or vacancies occurring at an
time thereafter, in any Board of Assessors, th'
same shall be supplied by appointment by th'
County Commissioners of the county in which
such vacancy or vacancies shall occur, or BY
the Mayor of Baltimore, as the case might be


SEC. 6.--And be 1t caacted That the said As
SCISSORS shall assemble at the places where tht
Circuit Courts are usually held for their respec
tive counties, and for the city of Baltimore a
the City Hall, on the first Monday of Apri
next after the passage of this act, and there
proceed to the considerati of this act. anC
the instructions which the Com ptroller is here
by directed to prepare for them, in regard !,
the manner in which the duties hereby impo
sed on them shall be executed.


SEC. 7.--Aad be 1t enacted, That il shall be
the duty of the Assessors appointed by author
ity of this act for any assessment district, or q
majority Of them, to be present at the valuation
and assessment of each and every variety Of
property directed to be assessed and valued by
this act in such assessment district, and in
case the said assessors shall disagree the as
sessnent or valuation shall be fixed and deter
miped by majority of said assessors, and il
the majority cannot concur in the assessment
or valuation, it shall be the duty of each of the
said assessors to report to the County Commits
soners of the county, or to the Board of Con
troll and Review to be appointed by the Mayor
and City Council of Baltimore, and to consist
of three persons, the assessment and valuation
made by him, with his reasons in writing for
the same, and the said County Commissioners
or Board of Control and Review; shall proceed
to alue and assess the said property, and said
valuation shall have the same effect as if made
by the assessors. Is t.s -


SEC. S-And be IL enacted, Thatif any person
appointed Assessor as aforesaid, and who shall
accept his appointment, shall fail or neglect TO
make the required returns, certificates and au
thentication5 agreeably to. this Act, he shall
forfeit for every such neglect sum not ex-
ceeding five hundred dollars.


SEE 9-And be II enacted, Thatit shall be the
duty of the said assessors, or majority OF
them in their several assessment districts to
make diligent inquiry end inform themselves
by personal inspection on the premises, and all
lawful means, Of all the property in their res
pective districts liable to assessment, and to
value the same at the full cash value thereof
without looking to forced sale, and all prop
erty owned by residents of this State and not
permanently located elsewhere within the
State, Except that where a purchaser Of real
estate shall execute mortgage for the purchase
money, or a part thereof, to the g~antor, the
said mortgage shall not be assessed,) shall be
assessed to the owner in the county or city
where he or she may reside, and they shall
specify in their returns to be made as herein
after provided, as far as may be practicable
first the name Of the tracts or parcels of land
or the description thereof, owned by each indi
vidual, with the quantity of acres therein and
the value thereof; second, stock in trade, it;
general description and value; third, public
securities, liable to valuation, particularly
specified with their respective values ; fourth
bank stocks and other stocks particularly spec
flied with their respective values; fifth, pr
vate securities and bonds of this and othel
States held by parties in this State al their mar
ket value, as quoted at the Baltimore Stocl
Board on the fifteenth day of July next; sixth
live stock seventh, household furniture =
eighth, gold and silver plate ninth. gold anc
silver watches; tenth, property OF other des
criptions, aggregate value of each. ssvsb


SEC. l0:-AND DE 1T ENACTED, That for the
discovery of all property liable to assessment
every person shall be required by the Assessors
of the assessment district in which his or her
property real, personal, or mixed, or the prop
erty under his or her care lies, TO give a full
and particular account or statement thereof tC
such Assessors, distinguishing in such account
or statementthe particular property which may
be under his care or management from his
own, which said account or statement shall be
under the oath or affirmation of such persons
to be administered by one of said Assessors,
and such property or such parts thereof as said
Assessors shall require, shall practicable, be
produced before the said Assessors for their in
specton and valuation and for the discovery
OF the owner or owners of any vessel liable tC
assessment, it shall be the duty of the Captain
or Master or other person having charge there
of, when he shall be thereunto required to pro
duce the papers of such vessel to said Assessor
and to give such other information ON oath or
affirmation as may be in his power in relation
to the ownership thereof.


SEC. 1I.-AND BE 1T ENACTED, That ifany per
SON shall wilfully refuse, or after twenty days
notice, shall neglect to render any such state
ment or accountOf his or her property or eff
fects, or any part thereof, as by this Act he OF
she is required, upon the requisition of the As
SCISSORS OF the proper assessment district, he or
she shall forfeit a sum not less than fifty nor
more than five hundred dollars, and the said
Assessors shall thereupon, upon their own
knowledge, and on the best information they
can obtain, value the property of such, person
to the utmost sum they believe the same to be
worth in cash. and in their returns OF said val
uation they shall certify the refusal or neglect
of the owner of such property, and the County
Commissioners Of the County orthe Board OF
Control and Review of Baltimore city, as the
case may be, shall assess such person accord
ing to the sum so returned, and the same shall
be considered as the assessment, and if any
person shall give false or partial account OF
statement Of any property under his or hel
mana cement in his or her possession, with IN
tent that the payment of the just assessment
or rate Of tax on any property may be avoided
such persons shall forfeit sum not less thar
fifty nor more than five hundred dollars. y slf


SEC. l2.-AND BE IT ENACTED, That in all ca
ses where abatements for tax levied under thit
or any other Act of the General Assembly shall
be demanded on account of removal of resi-
dence from ary one county to any other coun
ty of this State, or to the city of baltimore, OF
from the said city to any county, it shall be th'
duty Of the Board of Control and Review o
said city or the County Commissioners of 'th'
County where such abatement may beclaimeC
to grantthe same; prootdcd, that the persoi
so claiming shall present an Office certificate
signed by the Judgesof said Appeal Tax Court
or by the Commissioners of the County totyhicl
such person shall state that he has removed
which certificate shall signify he or she has &C
tually changed his or her residence, and hai
been duly assessed on the books of the same
end the abatement claim shall thereupons b.
made to the amount and no more, certified t


by said County Commissioners or Appeal Ta'
Court. .s..-..,-l


See 1S.-ASD-BE 1T ENACTED, That If any
person who ought to be assessed by virtue 0
This Act shall, by removing his or her effect
from the county or city where they ought


have been valued, with intent to escape assess


ment, OF shall by any fraud or device escap


assessment, and the same be proved before an.


Tusfica of the Peace of the county or city wher