neglect. Assessors to be ap pointed.

the county commissioners shall appoint three suitable persons of the county to be assessors therein, who shall be sworn and make and return the inventory and valuation required, within the time fixed by said commissioners; and such valuation shall be examined corrected and a copy thereof returned to the state treasurer, and become the basis of the assessment of state and county taxes in the same manner as if the valuation had been taken by assessors chosen by said town or plantation.

Collectors.

Duties.

Lists of alienations

MARYLAND.

Collectors, ex officio, Assessors.

Appeal Tax Court.

County Commissioners.

Register, City of Baltimore.

Collectors of taxes for every county (and one for the city of Baltimore), are appointed annually by the county com

missioners.

Every collector and deputy shall annually inform himself of all taxable property in his county, district or city, omitted in the assessment and all since, and value the same and return to the county commissioners or appeal tax court of Baltimore city, a written certificate of the particulars and value thereof, and names of all whose property he shall value. Collectors for these purposes are vested with powers of assessors, and their valuation is subject to revision by county commissioners or appeal tax court.

Clerks of circuit courts of counties shall each transmit of property. annually to county commissioners of his county, a list of all alienations of property, mortgages, judgments and decrees recorded in his office, so that the commissioners shall assess the parties to whom the property is conveyed or money is due.

Representative pro

perty.

Certificates.

Appeal tax court.

Registers of wills shall annually return the property in the hands of each executor, administrator or guardian, also for assessment to said commissioners or appeal tax court.

The commissioner of the land office shall annually transmit to said commissioners, a list of all certificates which have been ready for patents, to be laid before the appeal

tax court.

The appeal tax court is composed of at least three persons, appointed annually by the mayor and city council of Baltimore.

The court shall be sworn and hear appeals, make trans

fers and correct accounts of assessable property charged to tax-payers.

The county commissioners in the several counties, and State tax. mayor and city council of Baltimore, shall annually impose a state tax of ten cents on every one hundred dollars' worth of assessable property within their jurisdictions according to the valuation.

books.

The said commissioners and appeal tax court shall direct Property their clerk to record in fit books an account of all property of every sort in their county or city, with valuation and list of owners, which any person can inspect.

The said clerk shall transmit to the comptroller annual- Returns ly, a return of the assessments of property in each county and the city of Baltimore, and the amount placed in the hands of each collector of such county or city.

If the commissioners and mayor and council of Baltimore Tax board, shall fail to impose the tax, the clerk of the commissioners when appointed. or register of the city shall give notice to the govenor, who shall appoint a tax board of three persons from any part of the state, who shall forthwith levy said tax and place it in the hands of the collector of tax for such city or county.

The clerk of the county commissioners or of the appeal Corrected tax court, or the register of Baltimore shall lay before said returns. boards the returns of the assessors with the corrections.

If no collectors shall be appointed as before specified Collectors. (viz., by the county commissioners, or mayor and city council of Baltimore), the governor shall appoint them from any part of the state.

books.

The clerk of the county commissioners in each county, Assessment and of the appeal tax court in Baltimore, shall keep an account of the assessment or rate of taxes on the taxable property of his county or city, and how such assessment is disposed of, in a book for the purpose, and said clerk shall, within ten days after such assessment, deliver a copy to the collector of his county or city.

Every collector receiving such copy shall then proceed Collections. to collect such taxes.

sion of 10

The county commissioners, and mayor and city council Commis of Baltimore, shall levy upon their counties and said city per cent. after the collectors have been appointed, such commission not exceeding ten per cent on the amount, to be placed in the hands of the collectors for collection, as will insure a speedy collection of the taxes.

The officers of banks and other incorporated companies Corpora chartered by this state shall, semi-annually, pay to the tion tax. treasurer, the state tax on the capital stock of said banks.

1

Savings banks, &c.

Holders of

stock loans of Balti

more.

Register to pay tax to treasurer.

When

register fails to list.

Tax on public debt.

Tax officers.

Assessment warrants.

Assessors.

Where they have no capital stock so called the property and assets of whatever nature, shall be assessed.

Savings banks also shall pay said tax on their certificates of deposit; also incorporated companies issuing bonds, certificates or other evidences of debt with interest, for any loan contracted, shall pay tax on the aggregate amount of the same.

The holders of the stock loans of the city of Baltimore shall be listed annually by the register to the appeal tax court, showing the several amounts held by each stockholder. Said court shall each year correct the list by striking out all holders exempt from taxation on said stock, and shall deliver one copy to the register and one to the comptroller.

The register shall pay the tax contained in his list to the treasurer out of the funds in his hands for payment of the interest annually due on the 1st of July.

If the register fails to list said holders, the appeal tax court shall ascertain the amount of said stock loans, and deliver one copy of a certified statement of said loans and assessed value thereof, to the register, and one to the state treasurer, and said register shall pay said tax from the interest aforesaid.

There shall be levied a tax of one-tenth of one per cent on the public debt of this state owned or held by any resident or non-resident assessed at the following valuations: So much as bears an interest of six per cent shall be assessed at par; of five per cent at eighty-five dollars on the one hundred dollars; of four and a half per cent at eighty dollars on the one hundred dollars; of three per cent, at sixty-four dollars on the one hundred dollars; which assessment shall be made by the treasurer, and the tax collected, retaining it out of the interest falling due on the 1st of July in each year on the said portion of the public debt.

MASSACHUSETTS.

Three or more Assessors in each Town, and Assistants, if necessary.
County Commissioners.

Collectors.

The state treasurer shall send his warrants for assessing the state tax to sheriffs of the counties, who shall transmit them to the assessors to whom they are directed.

They shall proceed to assess the taxes for state, county, city, town and school districts.

If the assessors fail in their duties, the commissioners in the respective counties shall appoint other persons to perform said duties.

is not

and certi

If within five months from the receipt of the treasurer's When tax warrant or certificate from the said commissioners requiring assessed the assessment of a tax, the same is not assessed and certi- fied. fied, the amount of the tax may be recovered of the city or town where the neglect occurs, by treasurer of state or county.

tion of tax

sons.

Keepers of taverns, boarding houses, and masters and Informamistresses, shall on penalty of twenty dollars for each able per offense, on application of the assessor in the place where their house is situated, give information of the names of all persons residing therein and liable for taxes.

list.

Before assessment, the assessor shall publicly notify the Notice to inhabitants of their respective places, at any of their meetings, or by posting, to bring in within a time specified, sworn lists of all their polls and estates, both real and personal, not exempt from taxation.

The assessors of each place shall, at the time appointed, Valuation. make a fair cash valuation of all the taxable estate therein.

answer.

They shall receive as true the list brought in by each Refusal to person, unless on being required by the assessors he refuses to answer, on oath, all necessary inquiries as to the nature and amount of his property.

when to

The assessors shall ascertain the particulars of the estate, Assessors, real and personal, owned or held by any person who has ascertain not brought in such list, and make an estimate of its value property. on the best information; which shall be entered in the valuation, and be conclusive on the persons who have not brought in their lists, unless excuse is rendered.

The assessors shall assess upon the polls, as nearly as Assessing may be, one-sixth part of the whole sum to be raised; but poll tax. the whole poll tax assessed in one year upon an individual for town, county and state purposes (except highway taxes separately assessed), shall not exceed one dollar and fifty cents; and the residue of such whole sum shall be apportioned on property.

per cent.

They may add to the amount of a tax to be assessed, Adding 5 such sum not exceeding five per cent thereof, as any fractional divisions of the amount may render convenient in the apportionment.

inspection.

They shall make a list of the valuation and assessment List for thereon, and before the taxes assessed are committed for collection, shall deposit the same (or an attested copy) in their office, or with their chairman for public inspection.

Contents of

list.

To secure uniform

and appraisal for taxation.

The list shall set forth in detail the names of the residents assessed, the number of polls, the poll tax, the descriptions of and taxes assessed on the real and personal property, and sum total of each person's tax; and separately, the names of non-resident owners; their abodes, if found, descriptions and values of their estates, and the tax thereon.

In order to secure a uniform description and appraisal description of estates for purposes of taxation, the secretary of the commonwealth shall furnish to each of the cities and towns, on or before the 1st of May in each year, blank books for the use of the assessors of said cities and towns in the assessment of taxes, which shall contain blank columns for a valuation list and blank tables for aggregates.

Assessment books.

Certificates and explanatory notes.

The said assessors shall enter in said books the valuation and assessment of the polls and estate of the inhabitants assessed; they shall fill up the table of aggregates, by an enumeration of the necessary items included in the lists of valuation and assessments, and shall, on or before the 1st of October in each of the first four years of each decade, deposit in the office of the secretary of the commonwealth an attested copy of the same, containing,

1st. The total number of polls; 2d. The total tax on polls; 3d. Total tax on personal estate; 4th. Total tax on real estate; 5th. Total tax for state, county and town purposes, including highway tax; 6th. Rate per cent of total tax; 7th. Total valuation of the city or town; 8th. Total number of dwelling houses assessed; 9th. Total number of horses assessed; 10th. Total number of cows assessed; 11th. Total number of sheep assessed; 12th. The total number acres of land assessed in the city or town,

The assessors shall make similar returns in the first four years of the last half of each decade, and in every fifth and tenth year of each decade, they shall deposit in the office of the secretary of the commonwealth, on or before the 1st of October, a certified copy, under oath, of the assessors' books of those years, and said books thus deposited shall contain an aggregate sheet properly filled in accordance with the provisions of this act, and certified by the assessors; and in every fifth and tenth year of each decade, the secretary shall furnish duplicate copies of blank books to the cities and towns for the foregoing purposes.

The secretary of the commonwealth shall furnish, bound in the books, a copy of this act, and the required certificates to be signed by the assessors, together with such explanatory notes as may be expedient, for the purpose of securing uniformity of returns under the several headings; and he shall compile and cause to be printed annually for the use