96

LEVY AND COLLECTION OF TAXES. [ART. 11.

panies paying no dividends, or to burying grounds set apart for the
use of any family, or belonging to any church or congregation; or
to the crop or produce of any land in this State in the hands of the
producer or his agent; or to provisions kept fol the use and con-
sumption of the family of the person to whom the same shall belong;
or to the working tools of mechanics and manufacturers, moved or
worked exclusively by hand; or to wearing apparel of any descrip-
tion; or to fish while in the possession of the fishermen employed
in catching, salting, and packing the same, or while in the posses-
sion of their agents unsold; of to the buildings, equipment, and
furniture of hospitals, asylums, charitable or benevolent institutions,
or to the ground appurtenant thereto, which may be necessary for
the respective uses thereof; or to the buildings, furniture, equipment,
or libraries of incorporated educational or literary institutions, or to
the ground appurtenant thereto, which may be necessary for the re-
spective uses thereof; nor to the property, real or personal, of any
"corporation, incorporated by this State, and having a capital stock
"divided into shares, when said shares are subject to taxation by this
State as the property of the owners thereof; nor to any shares of
stock in any corporation when said shares of stock are exempted
from taxation; nor to any property of any corporation whose shares
of capital stock are exempted from taxation, when said property. is
protected from taxation by the exemption of said shares from taxa-
tion; but each and all of said exemptions from taxation shall be
strictly construed.

1876, c 340
Who not re-
quired to pay
tax

4. No person who is not assessed to the sum of at least one hun-
dred dollars shall be required to pay any tax.

MODE OF COLLECTING TAXES.

1874, c 483, s 5
Duty of asses-
sors and collec-
tors

5. Every assessor appointed by the mayor and city council of
Baltimore city, and every collector of State and county taxes in this
State, shall annually inform himself, by all lawful means, of all prop-
erty, stocks, or investments in his county, district, or city liable to
taxation, and which may have been omitted in the assessment, and
all buildings and improvements, and all property created or acquired
since said assessment, and shall value the same at the full cash value
thereof, and shall make return thereof to the county commissioners,
or Appeal Tax Court if in the city of Baltimore; and for the pur-
poses of this section, the said collectors and assessors are hereby

Powers of gen-
eral assessors
conferred.

clothed with the powers of general assessors, and their valuation
shall be subject to revision and correction by the county commis-
sioners and Appeal Tax Court.

Id s 6
Compensation.

6. The collectors and assessors shall be allowed such compensa-
tion for the performance of their duties as assessors as the county
commissioners or judges of the Appeal Tax Court of Baltimore may
allow.

Id s. 7.
Clerks of court
annually to

7. The clerks of the Circuit Courts for the counties shall each
annually, between the first of January and the first of March, trans-