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INDEX.
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1841
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Chap.
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Sec.
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rance or other corporation, usually termed
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a monied institution, is situated at the
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place it which the principal office for trans-
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acting the business of such corporation is
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situate; and that the stock of a manufactu-
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ring corporation is situated at the place
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where the works of such corporation, &c.
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shall be conducted; and that the stock of a
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turnpike, rail road or canal, &c. is situated
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at that particular point, etc. on the line of
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its improvements, or where one of its ter-
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mini, etc. shall be established,
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23
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16
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VALUATION AND ASSESSMENT OF PROPERTY
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IN THIS STATE— That for the effectual collection of the
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taxes assessed on stock of private corpora-
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lions held by non-residents, the president
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or other proper officers liable to valuation,
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shall make out and deliver to the assessors
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of the proper county, etc. an account of
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the stock of said corporation held by non-
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residents, the same to be valued at its ac-
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tual cash value, to and in the name of such
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stockholders respectively; but the tax asses-
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sed on such stock shall be levied and col-
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lected from such corporation unless paid by
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such stockholders, and shall be charged to
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the account of such non-resident stock-
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holders, and shall be a lien on the stocks
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held by such stockholders respectively,
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17
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The assessors may require the account of
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stork furnished as aforesaid, to be verified
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by the oath of the proper officer of the cor-
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poration, or may require that the stock
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books shall be opened for inspection,
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18
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The assessors to enter upon their duties
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on or before the first Monday of May, 1841,
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and to proceed with all reasonable despatch,
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so that the same may be completed before
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the first Monday of October, 1841, and re-
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turn to the levy court, etc. on or before the
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third Monday of October, a certificate in
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writing of particulars of property and va-
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luation, etc. the assessors in the city of
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Baltimore, shall in their return, designate
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