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LEVIN WINDER, ESQUIRE, GOVERNOR.
in the county where he or she is found, upon proof thereof, double
the value of the sum he or she ought to have been rated by this act,
and the same shall be collected from such person by the collector
of the county where he or she shall be found, and such person,
being thereof convicted in the county court where he or she shall
reside, shall forfeit and pay the sum of one hundred dollars for the
use of the county. |
NOV. 1812.
CHAP. 191. |
19. AND BE IT ENACTED, That the said commissioners
for the
several counties and the city of Baltimore, shall meet on the first
Monday of June next, at the usual place of holding the respective
county courts, and shall sit twenty days successively, if necessary,
and no more, to hear and determine the complaints and appeals of
any person or persons who may think themselves aggrieved by
their property being over-valued by any assessor, or by the commissioners;
and if the said commissioners shall not meet and sit as
aforesaid, every commissioner failing therein shall forfeit and pay
a sum not exceeding fifty dollars, unless prevented by sickness or
other unavoidable accident; and if any person shall apprehend himself
or herself injured by the valuation of his or her property, and
shall thereof complain to the said commissioners, they shall at the
time of their sitting to hear appeals, examine any person, or in
their discretion the party complaining, on oath, or affirmation, (as
the case may be,) touching the particulars or value of such property,
and upon due examination or knowledge thereof, abate or
increase the said valuation, and shall cause their clerk to alter and
correct the same according to such abatement or increase. |
Meeting of commissioners
to hear
complaints. |
20. AND BE IT ENACTED, That no person shall
be chargeable with
the rate or assessment on any property which he or she may have
aliened or transferred, but the same shall be chargeable to the person
who shall be entitled thereto, or have the possession thereof by
virtue of any alienation, transfer, or mutation of possession; and
the commissioners of the tax at their annual meeting to note transfers
and hear appeals, are hereby empowered and required, from
time to time, as often as occasion may require, to alter and correct
the account of any person who may have parted from the possession
of any property as aforesaid, and the sum which shall be
taken off shall be charged to the person, if in the county, who
may have purchased or otherwise acquired the possession of the
property; Provided, that no person shall have any allowance or
deduction on account of property aliened or transferred as aforesaid,
unless such alienation, transfer, or mutation of possession, shall
take place on or before the first Monday of June next, and on or
before the first Monday in April in any year thereafter. |
No person to be
charged with property
which he
may have altered
or transferred. |
21. AND BE IT ENACTED, That the commissioners
of the tax
are hereby empowered and required, from time to time, as often as
occasion may require, to alter and correct the account of any person
who may have lost any negro by death or otherwise, or any
other property by destruction of any sort; Provided, that no person
shall have any allowance or deduction on account of any negro,
or other property, lost by death or destruction, unless a report of
the same is made to the commissioners, supported by satisfactory
evidence, on or before the first Monday in June next, and on or
before the first Monday in April, in any year thereafter. |
Accounts of property
lost to be
corrected.
Proviso. |
VOL. II.
90
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