| 1785.
CHAP.
XLI. |
LAWS of MARYLAND.
of this state, owned by any citizen of this or any of the United States,
or
by any subject or citizen of any kingdom or state in peace and amity with
the United States and this state, and with which kingdom or state and
the
United States a treaty of commerce hath already been made, or shall hereafter
be made, shall be paid by the master or owner of such vessel at entrance
or clearance, and eight-pence current money per ton shall be paid
by all other vessels at entrance or clearance. And all small vessels
or
boats of and under forty feet keel, if obtaining registers, shall pay the
naval officer who granted the same an annual duty of six-pence current
money per ton, and in default of payment shall be liable to seizure, and
forfeiture of treble the sum due; and all such vessels or boats, on taking
out permits, shall pay the naval officer on granting the same a duty of
six-pence
current money per ton, and the owner, master or skipper, of such
vessels or boats, shall, on application for any register or permit, if
required
by the naval officer, deliver to him an account (on oath or affirmation)
of the length of keel, breadth of beam, and depth of hold, or the naval
officer may go on board and measure such vessel or boat; and the several
naval officers granting permits shall return a list thereof to the governor
and the council in the months of June and December annually; and it is
declared, that the above duty shall not extend to flats and small open
boats
under twenty-four feet keel, but such vessels shall be assessed in the
same
manner as other personal property. |
Persons guilty
of fraud to
pay double,
&c. |
XVIII. And be
it enacted, That if any person who ought to be assessed
by virtue of this act any personal property, shall, by removing his
or her effects from the county where they ought to have been valued, or
by any other 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 in the county where he is found, upon proof thereof, double
the value of the sum he 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 shall be found; and if any person shall remove his property
as
aforesaid, for the purpose aforesaid, and the same shall thereby, or by
any
other fraud or device, escape being assessed, such person, being thereof
convicted in the county court of the county where he shall reside, shall
forfeit and pay the sum of fifty pounds current money. |
Commissioners
to meet
and hear complaints,
&c. |
XIX. And be
it enacted, That the said commissioners shall meet
on the nineteenth day of June next, at the usual place of holding their
respective county courts, and shall sit twenty days thereafter, if necessary,
to hear and determine the complaints and appeals of any persons who
may think themselves grieved by their property being over valued by
any
assessor; and if the said commissioners shall not meet and sit as aforesaid,
every commissioner falling therein shall forfeit and pay the sum of twenty
pounds current money, unless prevented by sickness or other unavoidable
accident; and if any person shall apprehend himself injured by the valuation
of his personal property, and shall thereof complain to the said commissioners,
they shall at the time of their sitting to hear repeals, 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 a certificate of such abatement or increase shall
forthwith
deliver, or cause to be delivered, to the collector, who shall collect
and levy the rate from such person according to such abatement or increase. |
And call assessors
before
them, &c. |
XX. 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 |
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