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Session Laws, 1866 Session
Volume 419, Page 268   View pdf image (33K)
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268

LAWS OF MARYLAND.

Time fixed
for Assessors
to enter upon
and complete
their duties

Sec. 17. And be it enacted, That the Assessors
appointed as aforesaid shall enter upon the duties
of valuing the property in their respective assess-
ment districts on or before the first Monday of
May after the passage of this act, and shall pro-
ceed therein with all reasonable diligence and dis-
patch so that the same may be completed before
the first Monday of October thereafter.

Assessors
to deliver to
County Com-
missioners or
Board of Re-
view full par-
ticulars, &c.

Sec. 18. And be it enacted, That the said As-
sessors as soon as the said valuation shall be com-
pleted are required to return and deliver to the
County Commissioners of their respective counties
or the Board of Control and Review of Baltimore
city as the case may be, a certificate in writing of
the particulars of the property and the valuation
made by them in the manner and form as herein-
before directed, with an alphabetical list of all per-
sons therein concerned, and a complete detail of
their proceedings in execution of this act, and all
lists, statements and accounts received by them
from individuals, of the particulars of the proper-
ty held, owned or claimed by him, her or them,
or under his, her or their charge, and if any of
said Assessors cannot discover the owner of any
property within their assessment district they
shall value and describe the same as the property
of some person unknown.

Separate re-
turns to be
made for each
district.

Sec. 19. And be it enacted, That for the greater
facility of reference thereto, a separate return shall
be made out for each election district according to
the numbers and boundaries of the election dis-
tricts at the time the assessment may be made
with the names of the taxables therein arranged
and properly valued in the manner and form as
hereinbefore mentioned, and whenever an assess-
ment district shall contain within it an incorpora-
ted town or city, the Assessors shall distinguish in
their returns the assessable property of such town
or city from the like property in the residue of said
district.

Comptroller
to prepare and
transmit pro-
per forms of
return.

Sec. 20. And be it enacted, That it shall be the
duty of the Comptroller, without delay to prepare
and transmit to the Clerks of the Circuit Courts
for their respective Counties, and to the Register
of the City of Baltimore, as many forms of a re-
turn of the assessment directed by this Act, as may
furnish each Assessor and each Board of County



 
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Session Laws, 1866 Session
Volume 419, Page 268   View pdf image (33K)
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