| NOV. 1812.
CHAP. 191.
Passed Dec. 25. |
LAWS OF MARYLAND.
CHAP. CXCI.
An Act for the valuation of Real and Personal Property in the several
Counties of this State. Lib. TH. No. 3, fol. 533.
A Supplement, May 1813, ch. 6. See 1807, ch. 129. |
Property exempt
from taxation. |
1. BE IT ENACTED, by the General Assembly
of Maryland, That
all the real and personal property in this state, except property belonging
to this state, or the United States, houses for public ownership,
burying grounds, or property belonging to any county, or to
any college, or to any county school, and except also the crop and
produce of the land, in the hands of the person whose land produced
the same, or in the hands of the tenant, and provisions necessary
for the use and consumption of the person to whom the same
shall belong, and his family, for the year, and plantation utensils,
the working tools of mechanics and manufacturers actually and
constantly employed in their respective occupations, wearing apparel,
goods, wares and merchandize, and all home made manufactures
in the hands of manufacturers, all ready money, all grain
and tobacco, and all licensed vessels whatever, shall be valued
agreeably to the directions of this act, and shall be chargeable according
to such valuation with the public assessment.
See 1816, ch. 22; 1817, ch. 41, ch.
1423, and 1818, ch. 152, as to the revaluations
of real and personal property in several counties. |
Commissioners of
the tax to be appointed. |
2. AND BE IT ENACTED, That five sensible,
discreet, and experienced
persons, shall be appointed in each county of this state,
who shall be commissioners of the tax, and they, or any three or
more of them, shall be commissioners for the county for which they
shall severally be appointed; and five persons as aforesaid shall be
appointed and called Commissioners of the Tax for the City of
Baltimore; and no commissioner of the tax shall be entitled to receive
more than one per diem allowance for the same days attendance. |
| Oath of commissioners. |
3. AND BE IT ENACTED, That every commissioner
appointed in
virtue of this act, shall, before he acts as such, take the following
oath or affirmation, as the case may be, to wit: " I, _____, do swear,
(or solemnly, sincerely, and truly declare and affirm,) that as commissioner
for _____ county, (or the city of Baltimore,) I will, to
the best of my skill and judgment, execute the duties of the said
office diligently and faithfully, according to the directions of this
act, and the directions of the act to ascertain the value of the
land in the several counties of this state for the purpose of laying
the public assessment, passed at November session seventeen hundred
and eighty-five, without favour, affection or partiality, and
that I will do equal right and justice, according to the best of my
knowledge, in every case in which I shall act as commissioner." |
Vacancies, how to
be supplied.
Proviso. |
4. AND BE IT ENACTED, That if any of the commissioners
aforesaid shall die, resign, refuse, neglect, or be rendered incapable
to act by removal out of the county, or otherwise, the remaining
commissioners, or a majority of them, of the several counties
of this state respectively, shall immediately, or as soon as they
conveniently can, proceed to fill up such vacancy or vacancies, and
shall thereupon signify to such person or persons the appointment
by them made in writing; and the said commissioners shall continue
to act until their powers shall be superseded by some future act
of assembly; Provided, that no member of the levy court, or orphans |
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