| NOV. 1812.
CHAP. 191.
Allowance for decrease
of property. |
LAWS OF MARYLAND.
22. AND BE IT ENACTED, That before any person
shall be entitled
to an allowance for any decrease or loss of property, the commissioners
are authorised and empowered to call on the person or
persons so applying, to give in to the commissioners, or a majority
of them, a faithful account of all the increase of his personal
property if required, or the said commissioners may, in their discretion,
order and direct the collector, or such person as they shall
appoint for that purpose, to assess all the property of such person,
and make return thereof at such time as they shall appoint, and in
such case they shall be governed in all respects agreeably to the
provisions of this act. |
| Correction of valuation. |
23. AND BE IT ENACTED, That the commissioners
of the tax
shall have full power to call the several assessors before them at
the time limited for appeal, or at such other times as they in their
discretion shall think necessary, for the purpose of correcting
their valuation of property; and the said commissioners shall have
full authority, and they are hereby directed, carefully to examine
the several certificates of valuation in their respective counties,
and to correct the same, although no complaint or appeal be made
to them, so as to make the same as nearly equal as possible.
See 1807, ch. 129. |
| Property of assessors. |
24. AND BE IT ENACTED, That the property of
each assessor
shall be valued by the commissioners of his county, or of the city
of Baltimore, (as the case may be,) or any one of them, between
the first and twentieth day of May next, in the same manner as
real and personal property of other persons by this act is directed
to be estimated by the assessors. |
Accounts to be entered
in a book. |
25. AND BE IT ENACTED, That the commissioners
of the several
counties, and of the city of Baltimore, shall direct their clerk
to enter in a well bound book to be provided for that purpose, an
accurate and fair account of all the real and personal property
within their county and city, and the valuation thereof as returned
by the assessors, or as corrected by them, with an alphabetical list
of the owners or persons chargeable with the assessment of such
property. |
Summary account
or list. |
26. AND BE IT ENACTED, That the clerk to the
commissioners
in each county, and the city of Baltimore, shall on or before the
first Monday of August next, make out from the assessors' certificates,
and the corrections thereof, (if any,) by the commissioners,
a summary account or list, in columns in which shall be expressed
the number of slaves of each description within this act, the weight
of plate, and the value of each of the said species or kind of property,
and all the other personal property, and the value thereof
in each district, and the whole value in each district extended, and
the amount of each column, and shall lay the same before the commissioners,
who, after correction thereof, (if necessary,) shall sign
and enclose the same, endorsed, " for the public service," to the
clerk of the house of delegates, and shall within ten days thereafter,
under the penalty of one hundred dollars on each commissioner,
deliver the same to the sheriff of their county, to be by him
forwarded as public letters, and under the like penalty, and shall
also deliver to the clerk of his county court, a duplicate thereof,
to be lodged among the records of the said county in eight days
thereafter; and the clerk of the house of delegates shall enter the |
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