| NOV. 1812.
CHAP. 191. |
LAWS OF MARYLAND.
if any assessor cannot discover the owner of any real or personal
property in his district, he shall value and mention the same in his
return, and note that the owner is unknown. |
Valuation of
shares, &c.
Proviso. |
15. AND BE IT ENACTED, That the following
species of personal
property shall be valued at the respective sums following, to wit:
Every male and female slave from eight to fourteen years of age,
forty dollars current money; and every male slave from fourteen to
forty-five years of age, one hundred and twenty-five dollars like
money; and every female slave from fourteen to thirty-six years of
age, eighty dollars like money; male and female slaves under eight
years of age, and male slaves above the age of forty-five years,
and female slaves above the age of thirty-six years, to a true proportioned
value to male and female slaves above or under those
ages; and shall return in their certificate the number of negroes of
each person above the said ages, with their valuation; and if any
slave shall not be perfect in his limbs or sight, or from the want
of
health, or any visible infirmity, shall be rendered incapable to perform
his usual and proper labour, the assessor shall make a reasonable
abatement for such cases, and shall note the same in his
return; and silver plate one dollar like money per ounce; and all
other articles of personal property shall be left to the discretion
and judgment of the several assessors, who shall estimate the same
at a value in current money proportionate to the value of other
personal property as regulated by this act; Provided, that the said
assessors shall be at liberty, and are hereby directed, to estimate
male slaves who are tradesmen at such value as they may adjudge
them to be worth, regarding their respective trades and their proficiency
therein. |
Who shall be exempt
from taxation. |
16. AND BE IT ENACTED, That no person whose
property shall
not be assessed to the amount of forty dollars shall be liable for
or
chargeable with any tax, assessment or charge, to be imposed in
virtue of this act.
By 1817, ch. 41, no person in Prince
George's and Cecil counties, whose
property shall not be assessed to 100 dollars, to be taxed. |
Compensation of
commissioners, &c. |
17. AND BE IT ENACTED, That there shall be
allowed to every
commissioner and clerk appointed or to be appointed in virtue of
this act, the sum of two dollars for every day he shall act as commissioner
or clerk, by virtue of and according to the provisions of
this act; and there shall be allowed to every assessor to be appointed
in virtue of this act, a sum not less than thirty dollars, nor exceeding
one hundred and twenty dollars, in the discretion of the
commissioners of the tax, according to the duty which he shall be
required to perform; which sums shall be respectively laid by the
justices of the levy court of the several counties of this state, and
levied and collected in the same manner, and at the same time,
that other county charges are laid, levied and collected. |
Frauds to avoid
assessment. |
18. AND BE IT ENACTED, That if any person
who ought to be
assessed by virtue of this act, for any real or personal property,
shall, by removing his or her effects from county where they
ought to have been valued, or by any fraud or device, escape and
not be taxed, and the same be proved before any one of the commissioners,
or any justice of the peace for the county where such
person resides, at any time within one year next after his property
ought to have been valued, every such person shall be charged |
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