274

REVENUE AND TAXES. [ART. 81.

Where pro-
perty to bo
assessed

tive districts liable to assessment, and to value the
same at the full cash value thereof, without looking
to a forced sale, and all property owned by residents
of this state and not permanently located elsewhere
within the state, (except that where a purchaser of

Mortgage for
purchase
money
exempted.

real estate shall execute a mortgage for the purchase
money, or a part thereof, to the grantor the! said
mortgage shall not be assessed,) shall be assessed to
the owner .in the county or city where he or she

What to be
specified in
returns.

may reside : and they shall specify in their returns,
to be made as hereinafter provided, as far as may be
practicable , first the name of the tracts or parcels of
land, or the description thereof, owned by each indi-
vidual, with the quantity of acres therein and the
value thereof ; second, stock in trade, its general de-
scription and value ; third, public securities, liable
to valuation, particularly specified, with their respec-
tive values; fourth, bank stocks and other stocks,
particularly specified with their respective values ;
fifth, private securities and bonds of this and other
states held by parties in this state at their market
value, as quoted at the Baltimore stock board on

Sec 1867, c 341
s. 3, infra.

the fifteenth day of July, next ; sixth, live stock ;
seventh, household furniture ; eighth, gold and sil-
ver plate ninth, gold and silver watches; tenth,
property of other descriptions, aggregate value of
each.

Ibid s 10
All persons to
give under oath
a statement of
all property in
their care, &c

162. For the discovery of all property liable to
assessment, every person shall be required by the
assessors of the assessment district in which his or
her property, real, personal, or mixed, or the prop-
erty under his or her care lies, to give a full and
particular account or statement thereof to such as-
sessors, distinguishing in such account or statement
the particular property which may be under his care
or management from his own, which said account
or statement shall be under the oath or affirmation
of such persons to be administered by one of said
assessors, and such property, or such parts thereof,
as said assessor shall require, shall, if practicable,