VALUATION OF PROPERTY
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INDEX TO THE LAWS.
—Provisions necessary for the use and consumption
of the person to whom the same shall belong, and his
family, for the year,
—Plantation utensils,
—The working tools of mechanics and manufacturers
actually and constantly employed in their respective
occupations,
—Wearing apparel,
—Goods, wares and merchandise,
—All home made manufactures in the hands of the
manufacturer,
—All ready money,
—All grain and tobacco,
—All licensed vessels whatsoever,
Five persons to be appointed commissioners
of the
tax in each county, and for the city of Baltimore,
—Not to receive more than one per diem for the
same days attendance,
—Oath to be taken for the faithful execution of the
duties of the office,
—Directions for filling vacancies,
—No member of the levy court, or orphans court,
or register of wills, to be a commissioner,
Directions for the meeting of the
commissioners of
the tax, the appointment of clerks, and of assessors
in
the several election districts, &c.
The property in the city of Baltimore
to be valued
and returned distinctly from that of the county,
—Directions as to Baltimore county,
The commissioners in their direction
to the assessors
to be governed by the act of 1785, ch. 53, and of this
act,
—Empowered to call on the county clerks for lists
of alienations and transfers of property from time to
time,
Penalty on assessors neglecting to
return to the commissioners
certificates for the valuation of property in
their districts,
—Provision for the appointment of other assessors
in case of refusal, &c.
Directions for the meetings of the
commissioners in
Baltimore county,
Oath to be taken by assessors for
faithful performance,
All persons to deliver an account
of their slaves to
the assessors,
—Duty of the assessors in viewing slaves, examining
as to their ages, and making return,
—Owners, &c. omitting to give in slaves, or wilfully
stating a wrong age, liable to a double tax on the
real value,
All persons, when required, to give
in to the assessors
a full account of all their property in the district,
and
of that under their care, liable to assessment,
—Penalty on refusal or neglect,
—The assessors thereupon to value such property
on their own knowledge, or on information,
—On certifying the same, and the refusal or neglect,
the commissioners to double the assessment,
—On a partial account being given in, the person
to pay double tax,
The assessors to inform themselves
of property by
all lawful means,
—To proceed to the valuation, and to certify the
same,
—The number of slaves of each description to be
expressed,
—The weight of plate to be expressed, |
Session. Ch. S.
1812 191
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