JAS. BLACK GROOME, ESQUIRE, GOVERNOR. 731

House, Tract House and German Protestant Or-
phans' Association building, in the City of Baltimore,
the bridge over the Potomac River, between Shep-
pardstown and Washington county; all judgments,
notes, securities and property belonging to any bank or other incorporated institution of this State, pay-
ing its taxes on its shares of capital stock, public
hospitals, asylums and other incorporated literary,
charitable or benevolent institutions, for the relief
of the indigent or afflicted, and the lots or lands
appurtenant, not exceeding forty acres, with all their
furniture and equipments, libraries and scientific
instruments, and stocks and securities held, by such
literary, charitable or benevolent institutions, shall
be exempt from, taxation for State or local pur-
poses; provided, the whole value of such stocks or	Proviso
securities held by any one of said institutions so
exempt, shall not exceed the sum of fifteen thousand
dollars, and that all the other property of such in-
stitutions shall be liable to assessment and taxation,
as other property in the hands of individuals or
other corporations.
SEC. 4. No person who is not assessed to the sum of	Not required to pay
at least one hundred dollars shall be required to pay
any tax.
SEC. 5. Every assessor appointed by the Mayor
and City Council of Baltimore city, and every col-	Shall Inform himself
lector of State and county taxes in this State, shall
annually inform himself, by all lawful means, of all
property, stocks or investments in his county, dis-
trict or city liable to taxation, and which may have
been om'itted in the assessment, and all buildings
and improvements, and all property created or ac-
quired since said assessment, and shall value the
same at the full cash value thereof, and shall make	Shall value
return thereof to the county commissioners, or Ap-
peal Tax Court if in the City of Baltimore ; and for
the purposes of this section, the said collectors and
assessors are hereby clothed with the powers of gen-
eral assessors, and their valuation shall be subject to
reversion and correction by the county commission-
ers and Appeal Tax Court.
SEC. 6. The collectors and assessors shall be al-
lowed such compensation for the performance of	Compensation.