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LAWS OF MARYLAND.

Real estate.

parcel of ground, the street or streets on which it

bounds, and the value of each lot or parcel of ground;

and they shall value separately the improvements

upon each lot or parcel of ground in said city. When

any building, so valued, is located upon any. street,

and designated by a number, such number, and the

name of such street, shall always be given. In valu-

ing stock or shares in any bank, company, associa-

Stock.

tion or corporation, the number of shares, or of

shares of stock in such bank, company, association

or corporation, owned by the owner to whom the

same are valued, shall be stated, together with the

respective values of each. In valuing bonds, securi-

Bonds.

ties and other investments, the nature of such bonds,

securities and other investments, shall be briefly

stated, with the respective values of each. Farming

implements, live-stock, household furniture, gold

and silver plate.

SEC. 18. And be it enacted, That if any corporation

or person be assessed by the said assessors for any

Claims for ex-
emption.

property which the said person or corporation may

believe to be exempted from taxation, although the

same be not exempted therefrom by the provisions

of this act, such person or corporation shall have the

right to require the said assessors to note in a sepa-

rate book, which the said respective assessors are

hereby directed to provide for their use in their

respective assessment districts, the particular prop-

erty so claimed to be exempted from taxation, and

the name of the owner thereof, and to make in said

Separate valu-

book a separate valuation of said property to the

ation.

owner thereof, to the end that the said exemptions

so claimed, may thereafter be separately determined

by the proper Boards of Control and Review, or by

the law of the land.

SEC. 19. And be it enacted, That it shall be the duty

To be present

of the assessors appointed under this act for any

assessment district, or of a majority of them, to be

present at the valuation of each and every variety of

property directed by this act to be valued in their

assessment district; and in case the said assessors

shall disagree as to any valuation, such valuation

shall be fixed and determined by a majority of said

assessors; and if the majority of said assessors should