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ART. 81.] REVENUE AND TAXES. 255
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174 Alphabetical lists of property owners.
175 County commissioners, &c., to assem-
ble for hearing appeals, &c notice to be
given their powers
176 County commissioners, Ac, to call
assessors before them to correct valuations,
&c.
177. Clerks to record accurate accounts of
property, &c.
178 By what time statements of property
to be made to be sent to comptroller.
179. Minutes of proceedings of commis-
sioners, &c.
180 Right of appeal to circuit courts, &c.
181. Comptroller to prepare statement and
report to general assembly.
182. Penalty against commisioners, &c.,
for failure to perform duty.
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183. Compensation of assessors, &c., how
paid.
184. Fines and forfeitures, how recovered.
185 Assessors empowered to complete as-
sessments.
180. Exemptions from taxation
187. Commissioners, &c., to revise and cor-
rect returns, Ac. banking institutions, &c
188 When assessors to make returns, &c.
summary of property to be sent to treas-
urer.
189. Comptroller to transmit summary
accounts, &c , to commissioners, &c comp-
troller to prepare statement
190 Board of control and review to em-
ploy assessors of other districts.
191. Additional clerk compensation.
192. Basis of assessments.
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DIRECT TAXES.
1865, c. 113 repeals section 6 and enacts the following in lieu thereof:
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SEC. 6. The county commissioners of the several
counties in this state, are hereby directed to strike
from their respective assessment books, all slave
property of every description and class heretofore
assessed according to law, and in future no taxes of
any kind shall be levied on the assessed value of said
slaves.
In force from March 20, 1865.
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1865, C. 113
Slave property
struck from
assessment
books.
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1864, c. 199 amends and re-enacts section 23 and 1802, c. 105 as follows:
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23. The county commissioners in the several
counties, and the mayor and city council of Balti-
more, shall, in the year eighteen hundred and sixty-
four, and annually thereafter, impose a tax, for the
use of the state, of five cents on every hundred
dollars worth of assessable property within their
respective jurisdictions, according to the valuation
thereof.
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1804,c 199.
Rate of tax to
bo imposed
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In force from March 1,1864. The act of 1862, c. 105, is construed in State v.
Stirling, 20 Md., 515.
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