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Laws of Maryland 1785-1791
Volume 204, Page 65   View pdf image (33K)
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1785.

CHAP.
  LIII.

                                LAWS of MARYLAND.

precincts, and other towns, yielding an annual rent, the lessor, or the person
entitled to the house, shall be assessed for every sixteen pounds of the
rent reserved as for one hundred pounds capital, and in the same proportion
for any greater or less sum of the rent reserved; and upon leases for
above three years, and where the value of the ground, house or houses,
and improvements, exceeds the value of the rent reserved, the lessees, or
persons holding and possessing the ground, house or houses, and improvements,
shall be assessed upon the sum which the actual worth of the 
ground, house or houses, and improvements, in ready current money, exceeds
the value of the rent reserved, calculating sixteen pounds at one
hundred pounds capital as aforesaid, and the lessees, or person holding and
possessing the ground, house or houses, and improvements, shall be chargeable
with and may pay the sum rated their lessors, and may deduct the
same out of the rent, unless otherwise agreed between lessor and lessee;
but if the lessee, or person holding and possessing the ground, house or
houses, and improvements, or their effects or estate, cannot be found, so
as the sum rated to the lessor may be collected, then the lessor shall be
chargeable with the same; and houses, lots, and parcels of land, in the
same places, shall be valued at their actual worth in ready current money,
but where lots have been leased or taken on ground-rent, and the lessee or
grantee has deserted the ground, and left it to the lessor or grantor, and
the lessor or grantor cannot obtain the rent agreed to be paid, in such case
the ground shall be estimated at its real value, and not upon a calculation
from the rent reserved.

Lands not assessed,
to be
valued, &c.
    IX.  And be it enacted, That any lands not heretofore assessed, and
hereafter to be granted, be valued at their comparative value with other
lands in the same county, and the real value of such lands, and not the
sum to which they would amount at the average aforesaid, shall be considered
as part of the capital of such county.
Land of the 
commissioners
to be valued,
&c.
    X.  And be it enacted, That the justices of the several county courts, at
their respective March and April courts, (or as soon thereafter as may be)
shall appoint some person to value the land of the commissioners of the
tax of their county, who shall make his return thereof to the said commissioners;
and that the justices of Baltimore county, at their March
court, (or as soon thereafter as may be) shall appoint some person to value
the property of the commissioners of Baltimore-town, who shall make
return thereof as aforesaid.
Commissioners
to appoint
places of meeting,
&c.
    XI.  And be it enacted, That the commissioners of the respective counties
shall, as soon as may be after having made their valuations of land as
aforesaid, appoint three places of meeting in their county, the most convenient
for the people of the different parts of the county to attend, and
the days on which one of the commissioners, with their clerk, will attend
at the respective places aforesaid, for the purpose of shewing the said valuations
to all persons concerned; and the places and times of attendance
appointed by the commissioners shall be by them notified by advertisements
at the most public places of the county, ten days at least before the
time of meeting, and some one of the said commissioners, with their clerk,
shall attend at the places, and on the days by them appointed, and shall
have with them the valuations by them made of all the land in the county,
shall attend at the places, and on the days by them appointed, and shall
have with them the valuations by them made of all the land in the county,
and shall, upon request, shew such valuation to any person holding
land valued in the county.  And where the owner of any land valued in
any county does not reside in such county, the commissioners shall cause
a certificate, under the hand of their clerk, of the valuation of such land,
to be made, and the same shall, within five days after their valuation aforesaid,
deliver, under cover, directed to the owner of such land, to the sheriff
of their county, endorsed, to be forwarded as public letters, and such


 
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Laws of Maryland 1785-1791
Volume 204, Page 65   View pdf image (33K)
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