354

LAWS OF MARYLAND.

CHAPTER 241 .

Passed March
6, 1858.

AN ACT to authorise the Mayor and City Coun-
cil of Baltimore to cause a new assessment to
be made of the property in that city.

Mayor and
City Council of
Baltimore au-
thorised.

SECTION 1. Be it enacted by the General Assem-
bly of Maryland, That the Mayor and City Coun-
cil of Baltimore lie and they are hereby em-
powered and authorised to cause a new assess-
ment, to be made of all and every description of
property within the limits of said city, which is
mentioned and described in the first section of an
act, passed March session, eighteen hundred and
forty-one, chapter twenty-three, or otherwise exist-
ing in any shape, and not especially exempted by
said act of March session, eighteen hundred and
forty-one, chapter twenty-three, entitled, an act for
the general valuation and assessment of property in
this State, and to provide a tax to pay the debts
of the State, and of all property made assessable
within said city by the provisions of this act
hereinafter contained.

Required to
furnish an an-
nual statement.

SEC. 2. And be it enacted, That it shall be the
duty of the president, or other proper officers of
the banks located in said city, and of all other
incorporated institutions of said city, and they are
hereby directed, to furnish annually on the first
day of March to the Appeal Tax Court of the city
of Baltimore, the amount of the stock of said
banks or other incorporated institutions of said
city held by each stockholder, together with the
name and residence of said stockholder, so far as
the same may bo known to the president or other
officers aforesaid.

All persons
carrying on bu-
siness shall be
assessable.

SEC. 3. And be it enacted, That all persons
carrying on business in Baltimore city shall be
assessable under this act; and within Baltimore
city on all property made assessable by said act
of eighteen hundred and forty-one, chapter twen-
ty-three, or which may hereafter be made asses-
sable by the laws of this State, and which is located
in Baltimore city, or employed or used in such bu-

Proviso.

siness in Baltimore city; Provided, that negro
slaves shall be assessed at the values fixed by the
ninth section of the act of eighteen hundred and
fifty-two, chapter three hundred and thirty-seven.