Newspaper of The Democratic Advocate, May 13, 1876, Page 1

Newspaper of The Democratic Advocate dated May 13, 1876 Page 1
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$2 PER ANNUM. ÜBLIO GENERAL LAWS HASHED BY ie General Assembly of Maryland, Ki flu* January Scnhloii, 1870. PUBLISHED BV AUTHORITY. CHAPTER 260. assessment or property. AN ACT provide lor the General Vuluation and Assessment of Property in this Stale, lection I. Be it enacted by the General As ibly of Maryland, That all interest*, shares, , r ,'portion* in all ships, or other vessels, it her in or out of port, owned by residents hi* State; all shares of stock, or shares in llunk, State or National, or in any com v or corporation, incorporated by, or lo hi in and doing business in this State, Ither owned in this State or elsewhere; all res of stock, or shares in any tiank, State National, or in any Company or Corpora i, incorporated by, or located in, and do business in auy other State, or in any ritory or Country, owned by residents of i State; all bonds made by any Cornora i, or by any other Stale, or by any Terri r, belonging to residents of this State; all ‘stuicntH in securities or stocks of any >r State, Territory or Country ; all invest its in private securities ol every kind, na > and description, belonging to residents his State, except mortgages upon proper n thfci Stale, and the mortgage debts re ctivelv secured thereon, and all property ivery kind, nature and description within State, shall be liable to valuation, asacss it and taxation, except as provided in the t ensuing Section of this Act. ee. 2. And be it enacted, That the follow property is expressly exempted from It-. County or Municipal taxation: Prop r belonging to the United States, or to this le, or to any county or incorporated city fiwn in this State; houses or buildings used naively for public worship, and the furni contained therein, and the ground which said houses or buildings, so exclusively ] fur public worship, shall actually cover; re yards, cemeteries paying no dividends, burying grounds set apart for the use of family, or belonging lo any church or ;regutionj the crop or produce of any land ■is State in the hands of the producer, or agent; provisions kept for the use and nnuption of the family of the person to in the same shall belong; the working s of mechanics and manufacturers, moved rurked exclusively by hand; wearing ap >l of every description; fish, while in the ession of the fishermen employed in hing, suiting and packing the same, while remain in their possession, or in that of r agents unsold; hospitals or asylums, ’liable or benevolent institutions, so far ised for the benefit of the indigent and tied, and the ground which the buildings I us such hospitals, asylums, charitable or •volent institutions, shall actually cover, the equipments owned by such corpora ior institutions. All other property in State, of every kind, nature and descrip whatsoever, shall be liable to valuation, isnient and taxation: and all Acts or parts ets, exempting any other property, ex that exempted by this Act from valua assessment or taxation for State, County unicipal purposes, which can bo repealed iis General Assembly, are to the extent ich exemption, whenever or however the i- has been heretofore grunted, hereby fessly declared to be repealed to the ex of said exemption, as aforesaid, and to ereafter of no force or effect in granting exemption. !<■• 6. And be it enacted, TbuPlo facili and expedite the assessment of property bis State, under this Act, the several ties of this Stale and the City of tialli *. are hereby divided into the following lament districts : Allegany county shall ivided into throe assesssinent districts; irst shall be composed of the first, second, I and fourth election districts of said coun lie second shall be composed of tho fifth, i, seventh, eighth and fourteenth election lets of said county; the third shall be iMised of the ninth, tenth, eleventh, twelfth thirteenth election districts of said conn- Anne Arundel county shall be divided two assessment districts; the first shall le territory within the corporate limits of .'ity of Annapolis; the second shall con ic all ofthe said county notincluded within units of the City of Annapolis, tialli i city shall be divided into twenty assess- I districts, upon the basis of the present ion of the said city into wards : the first of said city, as at present laid out, shall titute the first assessment district of said the second ward of said city, as now laid shall constitute tho second assessment let of said city; the third ward of said a at present laid out, shall constitute bird assessment district of said city; the Hi ward of said city, as at present laid shall constitute the fourth assessment id of said city: the fifth ward of said city, t present laid out, shall constitute the assessment district of said city; the sixth 1 of said city, ns at present laid out, shall titute the sixth assessment district of city; the seventh ward of said city, as at But laid out, shall constitute the seventh Isnient district of said city, the eighth 1 of said city, as at present laid out, shall titute the eighth assessment district of city; the ninth ward of said city, as at mt laid out, shall constitute the ninth as pent district of said city: the tenth ward id city, as at present lam out, shall con le the tenth assessment district of said the eleventh ward of said city, as at pres old out, shall constitute the eleventh as nenl district of said city; the twelfth of said city, as at present laid out, shall titute the twelfth assessment district of city; the thirteenth ward of said city, as laid out. shall constitute the thirteenth isnient district of said city; the fourteenth I of said city, as now laid out, shall con tv the fourteenth assessment district of city; the fifteenth ward of said city, as laid out, shall constitute tho fifteenth as nent district of said city; the sixteenth of said city, as now laid out, shall consti the sixteenth assessment district of said the seventeenth ward of said city, as now ut, shall constitute the seventeenth assess ■ district of said city; the eighteenth ward id city, as now laid out, shall constitute ighteenth assessment district of said city: lineteenth ward of said city, as now laid shall constitute the nineteenth assess t district of said city; and the twentieth I of said city, os now laid out, shall con ic the twentieth assessment district of city, tialtimore county shall be divided nine assessment districts; tho first and jcntli election districts of said county, as esent laid out, shall constitute the first ismcni district of said county; the second fourth election districts of* said county, t present laid out, shall constitute the id assessment district of said county; the 1 election district, us at present laid out, constitute tho third assessment district id county; the fifth and sixth election lets of said county, as at present laid shall constitute the fourth assessment ict of said countyj the seventh and tenth ion districts of said county, as at present ‘"it, shall constitute the filth assessment |ct of said county; the eighth election let of said cou’ ty, as at present laid out, constitute the sixth assessment district id county; the ninth election district of county, as at present laid out, shall con ic the seventh assessment district of said ’y; the eleventh election district of said l y> as at present laid out, shall constitute Dghih assessment district of said county; the twelfth eU ction district of said coun h ut present laid out, shall constitute the assessment district of said county.— ert county shall constitute one osso.is- L district. Caroline county shall consti ‘me assessment district. Carroll county be divided into four assessment dis the first shall be composed of the first, •‘d. tenth and twelfth districts of said •y; the second shall be composed of the ' seventh and eleventh districts of said ' { Jy the third shall be composed of the ■''* sixth and eighth districts of said ty; and the fourth shall bo composed of Jlth and ninth districts of said county. * county shall constitute two assessment teti; the first to be composed of the first, n d, third and fifth election districts of county* the second to be composed of fourth, sixth, seventh, eighth and ninth ■•on districts of said county. Charles ‘.ty shall be divided into two assessment Icl i the first shall be composed of the *nd third collection districts, and the “d shall he composed of the second and in collection districts. Dorchester coun •all be divided into three assessment dis -8 ; the first shall be composed of the first, I'd, third, eleventh and twelfth election 'lets of said county; the seebnd shall be posed of the seventh, eighth, ninth, and e Sewounitic 3iibouatc. thirteenth election districts of said county; the third shall be composed of the fourth, fifth, sixth and tenth election districts of said county. Frederick county shall be divided into six assessment districts; the first district shall be composed of election district number two of said county; the second shall be com posed of election districts numbers ten, six, sixteen and three; the third district shall be coiufiosed of election districts twelve, four teen and one; the fourth shall be composed of election districts numbers seven, nine, eighteen and eight; the fifth shall be compos ed of election districts numbers thirteen, eleven and seventeen; the sixth shall be com posed of election district* numbers four, fif teen and five. Garrett county shall be divid ed into two assessment districts: the first shall be composed of the first, fourth, seventh and eighth election districts of said county; the second shall be composed of the second, third, fifth, sixth and ninth election districts of said comity. Harford county shall bo di vided into two assessment districts ; the first shall be composed ofthe second,fifth, and sixth election districts of said county; the second shall be composed of tho first, third and fourth election districts of said county. How ard county shall constitute one assessment district. Kent county shall constitute one assessment district. Montgomery county shall be divided into two assessment districts; the first shall be composed of tho first, second and third election districts of said county; the second shall be composed of the fourth and fifth election districts of said county. Prince George's county, as constituted prior to 1876, shall be divided into three assessment dis tricts; the first assessment district shall be composed of the first, second, seventh and tenth election districts of said county; the second shall bocomposcd of tho third, fourth, sixth and twelfth election districts of said county; the third shall be composed of the fifth, eighth, eleventh and ninth election dis tricts of said county. Queen Anne’s county shall constitute one assessment district. Som erset county shall be divided into two assess mont districts ; the first shall be composed of the first, second, fourth, fifth and ninth elec tion districts of said county; the second shall be composed of the third, sixth, seventh and eighth election districts of said county. St. Mary's county, us .constituted prior to eigh teen hundred and seventy-six, shall be divid ed into two assessment districts; the first to composed of the first, second and third elec tion districts of said county: the second to be composed of the fourth, fifth, sixth and sev enth election districts of said county. Talbot county shall constitute one assessment dis trict. Washington county shall be divided into four assessment districts : the (irst shall be composed ofthe first, sixth, eighth, elev enth and nineteenth election districts of said county; the second shall be composed of the second, third, tenth, twelfth and seventeenth election districts of said county; the third shall bo composed of the fourth, fifth, thir teenth uud fifteenth election districts of said county; the fourth shall be composed of the seventh, ninth, fourteenth, sixteenth and eighteenth election districts of said county. Wicomico county shall constitute one assess ment district. Worcester county shall con stitute one assessment district. Sec. 4. And be it enacted, That if any elec tion district or districts, or any port or parts of the territory of any county is not or are not included in any assessment district, pro vided by this Act, the same shall be included in such assessment district or respective as sessment districts, as the Governor of this State shall direct. Sec. 5. And be it enated, That the Gov ernor of the State, by and with the advice and consent of the Senate, shall appoint three suitable persons from the aforesaid first as sessment district of the City of tialtimore, three from the aforesaid second assessment dis trict of said city, three from the aforesaid third assessment district of said city, three from the aforesaid fourth assessment district of said city, three from the aforesaid fifth assessment district of said city, three from the aforesaid sixth assessment district of said city, three from the aforesaid seventh assessment dis trict of said city, three from the aforesaid eighth assessment district of said city, three from the aforesaid ninth assessment district of said city, three from tho aforesaid tenth assessment district of said city, three from the aforesaid eleventh assessment district of said city, three from the aforesaid twelfth as sessment district of said city, three from the aforesaid thirteenth assessment district of said city, three from the aforesaid fourteenth assessment district of said city, three from the aforesaid fifteenth assessment district of said city, three fsHi the aforesaid sixteenth as sussment distnet of said city, three from the aforwaid seventeenth assessment district said of city, three from the aforesaid eighteenth as sessment district of said city, three from the aforesaid nineteenth assessment district of said city, three from the aforesaid twentieth as sessment district of said city, three from each of the aforesaid assessment districts in the several counties of this State, to make, in the said respective wards and assessment dis tricts, the valuations and assessments direct ed to be made by this Act. Each of the said assessors, to be appointed, shall be a proper ty holder and shall have resided in the ward or wards or in the assessment district for which he shall have been appointed, for at least one year before his said appointment. Sec. 0. And be it enacted, That the Gov ernor of the said State, by and with the ad vice and consent of the Senate, shall also ap point three suitable persons in each county, who shall be a Hoard of Control and Review for said county. He shall also appoint three suitable persons in the first four wards of Baltimore city who shall be a Board of Con trol and Review for the first four wards of said city. The said Board shall be known as the Board of Control and Review for Balti more city, No. 1. He shall also appoint three suitable persons in the fifth, sixth, seventh and eighth wards of Baltimore city, who shall be a Board of Control and Review for the said fifth, sixth, seventh and eighth wards. The said Board shall be known as the Board of Control and Review for Baltimore city, No. 2. He shall also appoint three suitable persons in the ninth, tenth, eleventh and twelfth wards of Baltimore city, who shall be a Board of Control and Review for the said ninth, tenth, eleventh and twelfth wards. The said Board shall be known as the Board of Control and Review of Baltimore city, No. 8. He shall also appoint three suitable per sons in the thirteenth, fourteenth, nineteenth and twentieth wards of Baltimore city, who shall be a Board of Control and Review for tho said thirteenth, fourteenth, nineteenth and twentieth wards. The said Board shall be known as the Board of Control and Re view for Baltimore city, No. 4. Ho shall also appoint three suitable persons in the fifteenth, sixteenth, seventeenth and eighteenth wards of Baltimore city ( who shall be a Board of Control and Review for the said fifteenth, sixteenth, seventeenth and eighteenth wards. The said Board shall be known as the Board of Control and Review of Baltimore city, No. 6. Each of the said persons so appointed to be members of the said respective Boards of Control and Review, shall be property-hold ers, and shall have resided in the county, or in one or more of the wards of the City of Baltimore, for which he is appointed, for at least one year before his said appointment. Sec. 7. And be it enacted, That the asses sors appointed under this Act. and each per son appointed under this Act, as one of the Board of Control and Review, shall receive the sum of four dollars per day for every day of actual service by him performed under this Act. Each Board of Control and Review, ap pointed for any county in this State, shall have the right to appoint a clerk, who shall re ceive for'each day of actual service, as such clerk, the sum of $4.00 per day, and who shall be subject to removal at the pleasure of said Board. Each Board of Control and Review appointed for the City of Baltimore, shall have the right to appoint two clerks to said Board, who shall each receive for each day of actual service, as such clerk, the sum of four dollars per day, and shall each be sub ject to removal at tho pleasure of said respec tive Boards. The com)>ensation of the said as - sensors, members of the Board of Control and Review, and clerks appointed for the several counties in this State, shall be paid by the counties in which their duties are respective ly performed; and the compensation of the said assessors appointed for the assessment district* in the City of Baltimore, and of the members of the Board of Control and Re view, appointed for the said city, and of their shall be paid by the Mayor and City Council of Baltimore. The accounts for ser vices rendered by the members of the Boards of Control and Review, and clerks to said Boards in the respective counties, shall be approved by the County Commissioners of the said respective counties, before the same are paid; and the accounts for services ren dered by the members of the Boards of Con trol and Review, and clerks to Said Boards in the City of Baltimore, shall be approved by the Appeal Tax Court of Baltimore city, be fore (he same are paid. WESTMINSTER, MD. SATURDAY, MAY 13, 1876. Sir. 8. And be it enacted, That the Gov ernor of the State shall have power to remove at any time for cause, any assessor or assess ors, or member or members of any Board of Control and'Review appointed under this Act and to appoint another person or other per sons, duly qualified to perform the duties of the said office, or offices in the place of tho respective person or persons removed from office; and the person or persons so appoint ed, shall qualify in the same manner as if he or they had been originally appointed under this Act, by the said Governor. Set. 9. And be it enacted, That every assessor, and every person appointed to any Board of Control and Review, and every clerk appointed under the provisions of this Act, snail before he enters upon the duties of the said office of assessor, member of the Board of Control and Review, or clerk, take the fol lowing oath or affirmation, before some per son, authorized by law to administer an oath, or affirmation, to wit: “I, ,do swear (or solemnly and sincerely and truly declare and aftirmL that as (naming the wards or as sessment districts for which ho isapointed as sessor, or as a member of the Board of Con trol and review) for (naming the county or district) or as clerk to the Board of Control and Review for (naming the county or dis trict.) 1 will, to the best of my skill and judgement, execute the duties of said office diligently and faithfully, according lo the di rections of the Act, under which I am ap pointed”—entitled “an Act to provide for the general valuation and assessment ofprop erty in this State.” without favor, affection or partiality;'’ which said oath or affirmation, properly attested by the Justice of tho Peace, or other competent person before the same shall have been taken, shall be tiled hy the person taking the same, within ten days af ter bis appointment, in the office of the county commissioners of that county in which, or in any part of which, his said duties are to be performed, and in the office ofthe Appeal Tax Court of the City of Baltimore, if his duties are to be performed in the said city, or in any part thereof. Sec. 10. And be it enacted, That it shall be the duty of the said County Commissioners of the respective counties, and of the Appeal Tax Court of Baltimore city, to notify the Governor of any failure on the part of any person appointed assessor for any |>art of their res|>ective counties, or of the City of Baltimore, or a member of any Board of Control and Review, for their respective counties, or for any part of the City of Balti more, to oualify as aforesaid ; and to notify any Board of Control and Review of the fail ure of any clerk or clerks, hy it appointed, to qualify as aforesaid; and upon receiving notice of tho failure of any person appointed assessor, or member of a Board of Control and Review, so to qualify, the Governor shall forthwith appoint another person to the said office, and on the the failure of any clerk to any Board of Control and Review so to qual ify, the said Board shall forthwith appoint another person to the said office ; and the said respective powers of appointment by the said Governor, and by the said respective Boards of Control and Review, shall be exer cised whenever vacancy occurs in tho offices of the assessors, members of the Board of Control and Review, or clerks created under this Act. Sec. 11, And be it enacted, That the Comptroller of the Treasury be, and he is hereby directed, to prepare forthwith, printed instructions and forms for tho guidance and di rection of the assessors, members of the Boards of Control and Review, and clerks to said Boards, appointed under the provisions of this Act, and forms for returns of property to be made by persons liable to assessment; but such instructions shall be in all particu lars in conformity with the provisions of this Act; and he shall transmit to each of said assessors, members of said Boards of Control and Review, and clerks, two printed copies ofthe forms and instructions so by him ore pared for their use respectively ; and he shall transmit to said rcsjiective assessors, such number of printed forms of returns to be made by persons and owners to whom prop erty shall be vallued in their respective as sessment districts as shall be necessary. Sec. 12. And be it enacted, That the said assessors, appointed under the provisions of this Act, for the said several assessment dis tricts of any county in this Stale, or for any county iu this State, shall assemble at tho places in their respective counties, at which the Circuit Courts for said respective counties are usually held on the first Tuesday in May, in the year eighteen hundred and seventy-six, and, thereupon, enter upon the performance of their respective duties ; and the assessors appointed under this Act for the several as sessment districts in the City of Baltimore, shall assemble at the City Hull, in said city, on the same day, and thereupon enter upon tho performance of their re*|>ective duties ; and the assessors, so assembled in the said respective localities as aforesaid, shall pri marily proceed to consider their respective duties under this Act, and the instructions of the Comptroller and the forms prepared lor their use, to the end that their said respective duties may be uniformly discharged and per formed. Sec. 13. And he it enacted, That tho members of the several Boards of Control and Review, appointed under the provisions of this Act, for the several counties of this State, shall assemble at the places in their respec live counties at which the Cricuit Courts for said respective counties are usually held on the first Tuesday in September, in the year eighteen hundred and seventy-six and, there upon enter upon the performance of their resjieetive duties ; and that the members of the five Boards of Control and Review, ap pointed under this Act for tho five districts of the City of Baltimore, shall assemble in the City Hall, in said city, and thereupon enter upon the performance of their respective duties on the same day ; and the said respec tive members of the said Boards of Control and Review, when so assembled in the said several localities, shattiprocced to consider their said respective dines under this Act, and the instructions of the Comptroller, and the forms prepared for their respective use. lo the end, that their respective duties may be properly discharged and performed. Sec. 14. And he it enacted, That it shall be the duty of the County Commissioners of the several counties, and of tho Mayor and City Council of Baltimore, respectively to provide and assign proper places in their said respective counties, and in the City of for the meeting and accommoda tion of their respective Assessors and Boards of Control and Review, during the time in which they are engaged in performing their respective duties under this Act. Sec. 16. And lie it enacted, That every Assessor, or member of any Board of Control and Review, appointed under this Act, shall have the right tb administer an oath or affir mation to auy person whom the said respec tive Assessors or Boards of Control and Re view are authorized to examine under the provisions of this Act. Sec. 16. And be it That tho President or other proper officer of every Bank, Stale or National, located in this Stale, and every corporation incorporated by or under the laws of this State, and of every as sociation or company, located and doing busi ness in this State, whose capital is represented by shares of stock, or shares, shall on or be fore the first day of July next, make return on his oath or affirmation, and transmit to the Cimnty Commissioners of each county of this State, and to the Appeal Court of Balti more city, a list ofthe stockholders or share holders in such banks, corporation, associa tion or company, who respectively reside in the county or City of' Baltimore, to which such return is made, so far as the place of resi dence of such shareholders or stockholders is known to him, or can bo discovered by him upon inqniry, together with the number of ■hares or stock or shares held b; each of such stockholders or shareholders, and ho shall also make return of, on hi* oath or affirmation, and transmit to the County Commissioners of the county in which his said bank, corpora tion, association or company has its princi pal place of business, or to the Appeal Tax Court of Baltimore City, if such bank, corpor ation, association or company has its principal Eloce of business therein, a list of the stock aiders or shareholders in inch bank, cor poration, association or company, who are nonresidents of this Stale, together with the number of shares held by each of said non residents. In case no stockholder or share holder of said bank, corporation, associate* or company, shall reside in the county, to the County Commissioners whereof the said return is made, or in the City of Baltimore, if the said return be thereto mode, the said President or other proper officer of saidbank, corporation, association or company, shall o make return on his oath or affirmation. Any bank, cor poration, association or company, whose President or other proper officer, shell neglect or refuse to muke such return upon his oeth or iffirmntiun, shell pev to the Sejor or City Council of Ueltiinoro, if it has neglected or refused to meke such return! to the Appeel Tei Court of Baltimore city, or to the County Commissioners of any county, u> whom it has neglected or refused to make such return, the sum of one hundred dollars for each day, after the said first day of July, until said re turn is made, as is required by this Act, to be recovered by the Mayor and City Council of Baltimore, or the said County Commissioners, as the case may be, by suit in any Court hav ing jurisdiction of the said ease. The said County Commissioners of the said returns when so received to the Board of Control and Review for their respective counties ; and the Appeal Tax Court of Baltimore city, shall forthwith deliver a copy of the returns, so to it made, to each of the Boards of Control and Review for Baltimore city. Sec. 17. And be it enacted, That it shall be the duty of the said assessors so appointed for each assessment district as aforesaid, or of a majority of them, to make diligent in quiry, and to inform themselves by personal inspection on the premises, and by all lawful means of all the property within their respec tive assessment districts, not exempted from valuation and assessment by this Act, and to value the same at its full cash value without looking to a forced sale. All properly per manently located in any county of this Stale, or in the City of Baltimore, shall be valued and assessed to the owner thereof in the as sessment district in which said property is so permanently located. All shares or shares of stock in any National Bank or in any bank, corporation, association or company, incor porated under the laws of this State nod be longing to any non resident owner, and all other personal property located in this Slate belonging to any non-resident owner, shall be valued and assessed to the owner thereof in the assessment district in which said bank, corporation, a-sociation or company may have its principal place of business in this State or in which said personal property may be so located. All personal property belong ing to a resident of this State shall be*valued and assessed to the owner thereof, in the as sessment district in which said owner may reside, except goods and chattels jiennanant ly located in any city or county of this State, which shall be valued and assessed in the city or county in which they arc so located. In valuing real estate in any county in this State, except in a city in such county, the assessors shall specify, os far us may be prac ticable, the name or names of the tracts or parcels of land so valued, and the number of acres or quantity of land in each, and the value per acre. They shall separately value the improvements upon the respective tracts or parcels of real estate in the said several counties so by them respectively valued. In valuing any lot or parcel of ground in the City of Baltimore, or in any city in any coun ty, the said assessors shall specify, as nearly as possible, the precise location of each lot or parcel of ground, giving, as nearly as practi cable, the number of front feet in each lot or parcel of ground, and the depth of each lot or parcel of ground, the street or streets on which it bounds, and the value of each lot or parcel of ground, and they shall value sepa rately the improvements, upon each lot or parcel of ground in said city. When any building so valued is located upon any street and designated by u number, such number and the name of such street shall always be given. In valuing stock or shares in any bank, company, association or corporation, the number of shares or of shares of stock in such bank, company, association or corpora tion owned by the owner to whom the same are valued shall be stated, together with the respective value of each. In valuing bonds, securities and other investments, the nature of such bonds, securities and other invest ments shall be briefly stated with the respec tive values of cacb. Fanning implements, live stock, household furniture, gold and sil ver plate. Sec. 18. And be it enacted, That if any corporation or person be assessed by the said assessors for any property which the said per son or corporation may believe to be exemp ted from taxation, although the same be not exempted therefrom by the provisions of this Act, such person or corporation shall have the right to require the said assessors to note in a separate book, which the said respective assessors are hereby directed to provide for their use in their respective assessment dis tricts, the particular property so claimed to be exempted from taxation, and the name of the owner thereof, and to make in said book a separate valuation of said property to the owner thereof, to the end, that the said ex emptions so claimed may thereafter be sepa rately determined by the proper Boards of Control and Review, or by the law of the land. Sec. 19. And be it enacted, That it shall be the duty of the assessors, appointed under this Act for any assessment district, or of a majority of them, to be present at the valua tion of each and ever)- variety of properly directed by this Act to be valued in their as sessment district; and in case the said assess ors shall disagree as to any valuation, such valuation shall be fixed and determined by n majority of said assessors, and if the majority of said assessors should disagree os to said valu ation it shall be the duty of the said assessors to report the matter in difference to the Board of Control and Review within the jurisdiction of which said difference of opinion arose; and said Board ot Control and Review shall proceed to value the said property to the owner there of, and the said valuation, ns by it made, shall have the same effect as if the same had been made by the said assessors. Sec. 20. And be it enacted. That it shall be the duty of the said respective assessors, as soon ns possible after entering upon the duties of their respective offices, in their said respective assessment districts, as hereinbe fore provided, to give notice that they have entered thereupon ; and to require by such notice, every person or owner of property, residing in their respective assessment dis tricts, to give a full and particular account thereof to such assessors, distinguishing in such account the particular property which may be under the care or management of sueh person from his own. The said notice shall be published daily for ten days in three or more newspapers published in the City of Baltimore, and once a week for two weeks in one or more newspapers pnblished in the several counties of this State ; and if there be a county in which no newspaper is published, said notice shall be set up at the door of the Coart House, in such county. Sec. 21. And be it enacted, That the said accounts, so directed to he returned, shall he respectively verified by the oath or affirmation of the said persons or owners respectfully, to be administered by one of the assessors, to whom the said accounts are respectively re turned. If said person or owner is absent from the State, said accounts may be verified by the oath or affirmation of suen owner or person, taken before any Notary Public, Judge of any Court of any other State, or C onsul of the United States, in any foreign country; said Notary Public, Judge, or Con sid, attesting his certificate of aaid oath or affirmation, by affixing thereto his seal of offi , y l>e affixed thereto the seal of his said Court; or, in the event of the absence of such person or owner from this State, os aforesaid, the said return, and the oath or affirmation thereto, may be made by any agent of the said person or owner, who has full knowledge of his said property. Sec- 22. And be it enacted, Inal if any person or owner of property, so required to return an account as aforesaid, shall willfully neglect so to do, within twenty days after such notice, or if anv person or owner, as aforesaid, being required by a notice from Tits*™' P er>ona,, y upon him, shall refuse or neglect to return the account aforesaid, required from him within twenty uays after such special notice, auch person or owners shall forfeit a sum not less than fifty nor more than five hundred dollars, to be re covered by suit, in the name of the State of Maryland against such person or owner, in the Circuit Court for that county, or In thutCourt in Urn City of Baltimore, which a j jurisdiction over the said case. And, upon refusal or neglect, as aforesaid, of any person or owner, as aforesaid, or of any agent as aforesaid to make such return, the a>d assessors shall, upon their own knowl edge, and upon the beat information they can obtain, value the property of suph owner or person, to the utmost sum they may believe the same to be worth in caah. Sec. 28. And be it enacted, That any own er of property or person, who ahall rive a false or partial account or statement of any properly owned by him, her or it, or under his, her or its management, or in his, her or its possession, with intent that the just vala ation, assessment or taxation of such proper Sraay be avoided, shall forfeit and pay twice e amount of taxes, which would have been due upon such properly, if the same hod been duly returned and valued; and aaid taxes shall be recovered by an action brought in the name of the State or Maryland against such person or owner, in the Circuit Court of that county, or , f n . Court \ n tee City of Baltimore, which shall have jurisdiction in the said ease; and, in the trial of such cause, the jury shall have the right to find from the evidence the ameunt of taxes, which would have been due upon said property, if the same had been duly returned and valued as aforesaid. Sec. 24. And be it enacted. That the aai d respective assessors, appointed under this Act for each asaesessuient district, shall, as soon os the valuations directed by this Act, to be by them respectively made, are completed, make in duplicate a return verified by Uie oath, or affirmation, of said respective asses sors, for such assessment district, or by the oath or affirmation of a majority of them, which shall set forth the names ot the owners in each election district or ward within their respective assessment districts, to whom prop erty has been valued under this Act. The said names of the said owners, in each of said election districts, or wards, shall be set down in alphabetical order. If the name of any owner is unknown, the property shall be re turned os belonging to a person unknown. After the name of each owner, os aforesaid, shall be set down the property valued to said owner, described as directed by the seven teenth Section of this Act, and the value thereof as valued, shall be duly extended op posite to each item of said property. They shall also make in duplicate, a copy of the book in which they have entered par ticular property within their respective assess ment districts, which was claimed by the respective owners thereof to be exempted from taxation. The said assessors shall de liver one copy of the said return and book, so by them made, to the Countv Commission ers of the county within which their said as sessment district is situated, and the other copy ofaftd return and book to the Board of Control and Review for the county within which their said assessment district ia situated. The assessors appointed for any assessment district in the City of Baltimore, shall deliver one copy of the said return and book to the Appeal Tax Court of Baltimore city, and one copy of said return and book to the Board of Control and Review of the district within the City of Baltimore, within which their said assessment district is situated. The said re spective assessors, shall, at the same time, re turn to the said respective Boards of Control and Review, within which their respective assessment districts arc situated, details of their respective proceedings in the execution of Uie Act, and all lists and statements re ceived by them, relating to the respective properties which have been by them valued, and the valuations whereof have been by them returned to said respective Boards of Control aud Review. Sec. 25. And be it enacted, That the said several returns directed to be made by the preceding Section ot this Act to the said res pective County Commissioners, and to the said respective Boards of Control and Review, shall be made by the assessors in person or by messenger, on the second Tuesday in Sep tember, in the year 1876 ; but the Governor of this State shall have the power, for good cause shown, to extend the time so provided, for making such returns to such time prior to the second Tuesday of November, 1876, as may to him seem right and proper. Sec. 26. And be it enacted, That it shall be Uie duty of the several Boards of Control and Review, appointed under the provisions of this Act, to give two weeks notice, by pub lication, prior to the first Tuesday in Septem ber, 1876, in one or more newspapers, pub lished in their respective counties, and in the City of Baltimore, of the respective meetings to be by them held on the said first Tuesday of September, 1876. If there be no newspa per published in the county, for which any Board of Control and Review is appointed, such notice shall be given by notice set up at the Court House door in said county, and at other public places in said county. Each of said Boards shall assemble on the said Ist Tues day in September, 1876, and shall continue in session daily thereafter, except upon Sun days, from nine o'clock, A. M., until four o'clock, P. M. Each of said Boards shall proceed to con sider the returns to them respectively made by the assessors from the respective assess ment districts within their respective jurisdic tions, and by the County Commissioners and Appeal Tax Court of Baltimore city, and to near and determine the complaints and appeals of any person or owner, who may deem himself or itself, aggrieved by any val uation of property made by said assessors. In every Board of Control and Review, ap pointed under this Act, two of the three members of the said Board shall constitute a quorum, and be competent to perform all the duties, and exercise all the powers of the said Board. Each of said Boards shall inform persons or owners, resident within their res pective jurisdictions, who may apply to them, as to the property valued within such juris dictions to such r spective persons and own ers, and as to the amounts at which said property has been so valued ; and each of said Board shall have power and authority to examine upon oath or affirmation, the said person or owner making any complaint of or appeal from any valuation returned to said Board, touching the particulars or value of the property so valued, or touching any other property belonging to said or owner, whether the same has been valued or not, and may, upon due examination or upon their own knowledge, abate or increase*the valua tion or valuations complained of or appealed from, and correct the valuation or valuations so made in said returns. Each of said Boards may value to the owners thereof, within the proper assessment district or districts, prop erty which has been omitted to be so valued by the assessors of the said proper assessment district, or may value to the owners thereof any property in relation to which the asses sors within the jurisdiction of said Board have disagreed as to the value thereof. Each of said Boards is hereby directed and required to examine carefully the several cer tificates, statements and returns of valuations or of property claimed to be exempted from valuation and assessment made by the asses sors within their respective jurisdictions, and to correct the said returns of assessable prop erty mode to them as aforesaid, carefully, by striking therefrom all property which ought not to be valued under the provisions of this Act, and by adding thereto and valuing at its proper value, all the property omitted in said returns, which ought to have been included therein, and which may be subject to valuation under the provisions of this Act. Each of said Boards of Control and Review shall have power to correct any valuation so returned to them respectively, whether any complaint or appeal has been made iu relation thereto or not. Each Board of Control and Review, as aforesaid, while engaged in the performance of its duty, shall have power to call the several assessors, or any of them, by whom any returns were to it made, before it at any time, in order that the said returns so to be made by the said several assessors may be to it fully explained. See. 27. And be it enacted, That each Board of Control aud Review appointed under this Act, shall, with the aid of their respective clerks, enter and record in a book or books, to be provided for that purpose, an accurate and fair account of all the property within their respective counties or within the respec tive divisions of the City of Baltimore hereto fore referred to in this Act, which has been valued as hereinbefore provided. The said reconi shall show the names of owners in each election district of each county, as now laid out, and in each ward in the City of Balti more, os now laid out, set down m alphabet ical order. If the name of any owner is unknown the property valued to such person shall be valued as belonging to a person un know. After the name of each owner so set down, as aforesaid, the property valued to such owner, described os directed by the sev enteenth Section of this Act, shall be set down and the value thereof as valued shall be duly extended opposite to each item of the said property. Each of said Boards shall, with the aid of the respective clerks, make a full and complete alphabetical index to the name of all persons or owners to whom prop erty is valued in their respective oounties, and iu the first lour wards ot the City of Bal timore, os now laid out, and in Uie fifth, sixth, seventh and eighth wards of Baltimore city, as now laid out. and in the ninth, tenth, elev enth and twelfth wards of Baltimore city, os now laid out, and in the thirteenth, four teenth, nineteenth and twentiets wards of BaltimoJe city, as now laid out, and in the fifteenth, sixteenth, seventeenth and eigh teenth wards of Baltimore city,as now hsid out, and shall return the said books and lists so prej>ared, to the County Commissioners of then* respective counties, and to the Appeal a^*more according as the saiorooks may relate to persons or property msaid respective counties or in Baltimore city. The said several books ard indices shall be re turned as aforesaid to the respective County Commitsioiters of the respective counties in the State, and to the Appeal Tax Court of Baltimore city on or before the thirty-first day of December, in the jronr 18J6, unhw. the Governor ofthu Stale, for good one shown to him, shall extend the time of making any one or more of % said returns, as be is hereby empowered to do. Bee. 28. And be it enacted, That any owner of property, or owner to whom property has been valued, and who shall claim that the property go to him, or it, valued, ia not owned by him, or is exempted from valuation or as sessment, or any person acting in behalf of such owner or person, or making such claim on behalf of said owner, may file in the Circuit Court for that countv, in which the said property has been valued, or in the City Court of Baltimore, if the said property has been valued in Baltimore city, setting forth the facta of the said case, and the grounds upon which said exemption is claimed, or denying said ownership. The said petition shall he filed within thirty days after the re turn made by the Board of Control and Re view of that county, or of the City of Balti more, in which said property shall have been valued to the County Commissioners of said county, or to the Appeal Tax Court of Balti more city, or within thirty days after the said property has been so valued to the said own er, and notice given to him of such valuation. To said petition, the County Commissioners of the county, or the Appeal Tax Court of Baltimore city, according to the locality in which such valuation was mode, shall be made defendants, and the State's Attorney of the said county, or the State's Attorney of Bal timore city, as the case may require, shall appear for the said defendants. The said defendants shall answer the said petition within ten days after they shall have actual notice thereof. It shall be the duty of the said Circuit Court, or City Court of Balti more, to bear the said case upon petition and answer, and upon such affidavits, if any, as Court may jo be taken by either party, on such nolirff Iflxßl Court may pre scribe, at its then session, or at the earliest praticable day thereafter; and the said Court shall determine whether the said property so valued to the said owner is or is not subject to such valuation and to assessment for State taxes, or ought not to be valued to said own er. If the said Court shall determine that the said property is not subject to such valua tion or assessment, ought or ought not to be valued to said owner, it shall, by its order, direct the said County Commissioners, or the said Appeal Tax Court, as the case my be, to strike the said property from the list of property valued to such owner; but if it shall determine that the said property is subject to valuation and assessment, or to valuation to said owner, it shall so determine by its order. Sec. 29. And be it enacted, That if it ap pears by the returns t made as aforesaid, to the County Commissioners of any c* July, or to the Appeal Tax Court of Baltimore city, that any property not exempted from valua tion and assessment under this Act, has not been valued to any owner in the county or city, in which the same ought to be so valued, it shall be the duty of the Comptroller to di rect the said property to be so valued by the County Commissioners of the proper county, or by the Appeal Tax Court of Baltimore city, and to direct that notice of said valua tion shall be given to said owner. If the County Commissioners of any county, or if the Appeal Tax Court of Baltimore city, shall refuse te value such property to the owner thereof, it shall be the duly of the said Comp troller to file a petition in the name of the State of Maryland against the County Com missioners or Appeal Tax Court, as the case may be, so refusing, in the Circuit Court of that county, in which such valuation ought to have been made, or in the City Court of Bal timore, if said valuation ought to have been made in said city, and the State's Attorney of the proper county or city shall appear for the said State, and the said County Commis sioners, or the Appeal Tax Court, shall an swer the said petition within ten days after they shall have actual notice thereof. It shall be the duty of the said Circuit Court or City Court of Baltimore, to hear the said case upon petition and answer, and upon such affidavits, if any. as the Court may authorize to be taken by either party, on such notice as the Court may prescribe, at its then session, or at the earliest practicable day thereafter, and the said Court shall determine whether the said property ought or ought not to be valued to the said owner. If the said Court shall de termine that the said property ought not to be valued, to its said owner, it shall art deter mine by its order, but if it snail be determin ed that the said property is subject to valua tion and assessment, it shall direct the same to be valued to the owner thereof in the as sessment district in which the same ought to be so valued. Sec. 80. And be it enacted, That either party to the proceeeings mentioned in the two preceding Sections, may appeal from the order of the Court therein to ihe Court of Appeals and on such appeal the Clerk of the Court shall forthwith transmit the original papers, including the order of the Court, to the Court of Appeals, and said Court shall immediately hear and determine the said case. Sec. 81. And be it enacted, That it shall be the duly of the Comptroller to supervise the conduct and proceedings of the Assess ors, Members of the-Boards of Control and Review, and clerks appointed under this Act, to report to the Governor all instances of neglect or dereliction in duty on the part of any of such officers which may be brought to bis attention, and to use bis best efforts to promote the prompt and effective execution of the provisions of this Act. Sec. 82. And be it enacted, That if any Assessor, Member of a Board of Control aud Review, qr clerk appointed under this Act shall willfully neglect to perform the duties of his said office or shall corruptly receive any fee, reward, emolument or advantage what soever to him given, or extended to influence his conduct or the performance of his doty under this Act as Assessor, Member of a Board of Control and Review, or clerk, he shall be deemed to be guilty of a misdemean or, and upon conviction thereof, shall be sub ject to a hue of not less than five hundred dollars, and not more than one thousand dol lars, and may also, in the discretion of the Court, be imprisoned for a period of time not exceeding six months. Sec. 88. And be it enacted, That the books, blanks and stationery, and necessary clerical labor required by the Comptroller to be provided for the doe execution of this Act, shall be provided by the Comptroller, and that the cost thereof shall be paid by the Treasurer of the State, on the warrant of the Comptroller ; and a sum sufficient therefor is hereby appropriated ; out of any moneys in the Ireasury not otherwise appropriated; provided that the said sum hereby appropria ted shall not exceed seven thousand five hun dred dollars. Sec. 34. And be it enacted, That it shall be the duty of the County Commissioners of the several counties in this State, and of the Appeal Tax Court of Baltimore city, as soon as possible after the several returns hereinbe fore provided for, are to them respectively made by the respective Boards of Control and Review, hereinbefore referred to, to pre pare condensed statements, exhibiting under appropriate heads, the amount of the valua tions of property in their respective counties, and in the City of Baltimore, and to deliver said statements to the Comptroller of the State; and it shall be the duty of the said Comptroller to collate the statements so re turned to him, under appropriate heads, and to make report thereof to the General Assem bly at its next session, to the end that the said General Assembly may be fully informed as to the amount of assessable property in each county in this Slate, and in the City of Balti more. Sec. 85. And be it enacted, That this Act shall take effect from the date of its passage. We hereby certify, that the aforegoing u a true and perfect copy of an act passed the General Assembly of Maryland, at the Janu ary session, 1876. AUGUSTUS OASSAWAY, Secretary of the Senate. .. MILTON Y. KIDD, Chief Clerk of the House of Delegates. Approved April 7, 1876. CHAPTER 248. Foreign Corporations and Companies. AN ACT To repeal sections thirty one, thirty-four and thirty-six of Article fifty-six of the Code of Public General Laws, title “Licenses” sub title “Foreign Corporations and Compa nies” and to amend and re-enact said sec tions so as to read as follows. Sec. I. Be it enacted by the General As sembly of Maryland, 'That sections thirty-one, thirtv-four and thirty-six of Article fifty-six of the Code of Public General Laws title “Li ranges,” sub-title “Foreign Corporations and Companies” be, and the same are hereby re pealed, amended and re-enacted so aa to read as follows: 81. No person shall act as agent or solici tor in this State for any Insurance Company, including individuals, whether residents or non-residents, partnerships or joint stock as sociations, except such companies as may be chartered under the laws of this State, in any manner whatever relating to insurance risks, until all the provisions of this article have been complied with, and there has been granted l*y the Insurance Coiuinisitioner a certificate of authority or license for which said company, individual, resident or non resident or association or their agent shall pay into the Treasury one hundred dollars, und if a tax of one and one half per cent, on the gross prcmuims, less the losses paid dur ing the last license year collected for said company, individual, resident or non-resident or association, during the said license year, which report of the premuimn and losses, the agent or company is required to make to the Insurance Commissioner under oath, shall exceed the price of said license, there shall be paid into the Treasury, before a license shall be renewed for the ensuing year, the whole excess of the one and one half per cent, over and above the cost of the license ; provided, that all premuims loaned in this State for not less than two years, shall be exempt from the payment of said per centage, and provid ed that all licenses shall expire on the first day of January ; provided, however, that the licenses now issued shall run nutil the first of May next, and the licenses hereafter shall be issued te expire January first next thereafter, for which the proper proportion of the year from the time issued to January next succeed ing shall be charged in each year and any company applying for admission into the State, shall pay for license in like proportion for the fractional part of a year, in addition to the above license and tax, there shall be paid by each company, individual, resident or non-resident or association doing business in this State, the following fee : to defray the expenses of executing the provisions of this kfflclo upon filing the declaration or certifi cate copy of charter, twenty five dollars; upon filing the annual statement or certificate in lieu thereof twenty-five dollars; for each certificate of authority which each agent or solicitor is hereby required to obtain two dollars ; for every copy of any paper filed in the department the sum of twenty cents per folio, and for affixing the official seal to such copy and certifying the same, one dollar; for valuing policies of life insurance companies thirty dollars per million of insurance, or any fraction thereof; for official examination of companies under this act the actual expen ses incurred; provided, that the filing of the papers with the Insurance Commissioner as provided by this act shall be in lieu of all papers now required by law to be filed with the Comptroller and clerks of the Superior Court for Baltimore city, and provided in case the necessary expenses of said insur ance department exceed the amount of fees collected under this act the excess of such expenses shall be annually assessed by the Insurance Commissioner in equal shares upon all insurance companies doing business in this State, and the Commissioner has power to collect such assessment to defray the ex penses of the insurance department, it being the purpose of this act, that the expenses of the insurance department shall not be paid from the State Treasury. 34. Before any insurance company shall commence business in this State, the follow ing conditions, in addition to those imposed by the preceding sections of this act, must be complied with; it must be fully organized, if it be not a company of this State, a copy of its charter, duly accepted, or its declaration of organization or deed of settlement, duly approved and certified by the Insurance Com missioner or other proper officer of its own State or nation, with bis certificate that the company is entitled to assume risks aud issue policies thereiq, must be filed with the Insur ance Commissioner of this State. The capi tal stock of every Insurance Company, mutual insurance companies excepted, incorporated by this State or incorporated by the laws of another State or country, aud doing business in this State, whether fire, life, accident, ma rine or inland insurance, shall not be less than one hundred thousand dollars', an amount equal to the re-insurance reserve of all insur ance companies shall be invested in the bonds or treasury notes of the United States or bonds or stocks of this or any other State of the United States, or of any incorporated city or corporation of this or any other State baviug legal authority to issue the same, bearing in terest, or it may be invested in real estate for their office or business purposes only, or in ground rents or loaned on mortgages of unincumbered real estate in this or any other State of the United States, worth at least double the amount, loaned thereon, exclusive of buildings, except where such buildings are insured and the policies duly assigned as additional security, or loaned on pledges of any security named in this section or on the policies of the company in force, each loan being less than the net value of the policy on which the loan is made ; provided, always, that the current market value of such pledged securities, other than the bonds and stocks of this State or of the United States, shall be at all times, during the continuance of such loans at least ten per cent, more than the sum loaned on them and all such loans are subject to the power of the company to terminate the same in case of depreciation of the securities below that limit, and provided in all invest ments made upon mortgaged securities the evidence of the debt shall accompany the mortgage or deed of trust. 86. Any person or persons or any company or association violating any of the provisions of this act shall be subject to a fine of not less than one hundred nor more than one thousand dollars which fines shall be sued for in the name of the State of Maryland, and col lected as all other fines imposed by the laws of this State are now collectable, and any Act, or part of an Act, inconsistent with the pro visions of this act be and the same are hereby repealed, provided that no right of action ac crued, or penalty incurred, under any existing law repealed by this Act, shall be thereby waived or annulled in any way, but the same may be enforced, under said Acts in the same way as if the repealing clause had not been passed : and provided further that where by the laws of any other State taxes, fines or penalties or deposits of money or securities are imposed upon insurance companies incorporated or organized under the Laws of this State and transacting business in such other State or upon the agent of such insurance companies not imposed by the laws of this State, so long as such laws continue in force, the same taxes, fines and penalties and deposits shall be imposed upon all agents or insurance companies of said State doing bu siness in this State. The deposits of money or securities required by this section shall be made with the insurance commissioner of this State, who shall keep the same in the vaults or safe of the safe deposits company of Baltimore and no transfer by the insurance commissioner of such securities in any way held by him in his official capacity shkt be valic. unless countersigned by the Comptrol ler of the State. It shall be the doty of the Comptroller of the State to countersign any such transfer presented to him by the com missioner upon the joint application of the commissioner and the company to which said securities belong, to keep a record of all such transfers, stating the name of the company from whose account the transfer is made, the name of the transferee unless transferee! in blank, and a description of the security. In his annual report to the Legislature to state the amount ot transfers countersigned by him, for which service the Comptroller is author ized to charge and collect from the company at the time of countersigning the transfer, the sum of five dollars. Sec. 2. And be it enacted, That this Act shall take effect from the date of its passage. We hereby certify, that the aforegoing is a true and perfect copy of an act passed the General Assembly of Maryland, at the January session, 1876. AUGUSTUS GASSAWAY, Secretary of the Senate. MILTON Y. KIDD, Chief Clerk House of Delegates. Approved April 8, 1876. CHAPTER 252. FISH AID FISHERIES. „ AN ACT To repeal an Act paired at the aanion of the Genera) Assembly of Maryland in eighteen hundred and seventy-four, chapter four hun dred and twenty-one, entitled an Act to re- KiUecUon two of Article forty -one of the blic General Lawa of Maryland title Fiah and Fisheries, and to re-enact the same with amendment, and to anbatitnte the foi lowing in lien thereof. Sec. 1. Be it enacted by the General An lembly f Maryland, That aection two, of Article forty-one of the Public General Laws of thin State, be and the mu ia hereby re pealed and amended, and re-enacted an fol- Sec. 2. No person shall, from the tenth day of Jane until the thirty-first day of July, in aach year, fiah by gill-net or hauling Mine, withm the waters of the Chesapeake Bay, ly ing, within bounds of Cecil, Kent and Kar f ord oounttea, or any of in tributaries within Mid counties, unless with seines usually called market remea, which are used for catching summer fish; nor shall any penon, except resident citijen. of.hi. BUM, VSTownZ or tenants of leads or shores bordering on sny VOL. XI.-NO. 27. of said waters so lying within said counties fish by gill net, hauling wine, or any device whatever within the aforesaid waters, at any period of the year, and any person violating and offending against either provision of this section shall forfeit the boats, nets and seine, or other fixtures used by such offender at the time of so violating the same, and said per son or persons so offending shall, on proper warrant be subject to arrest by any CiUzi-u, Constable or Sheriff of said counties, and by them carried before any Justice of Ihe Peace of any of said counties, and upon trial and coDvictian, the boats, nets, seines, and other fixtures used by said offender or offenders shall be forfeited and sold and the proceeds, after deducting the coats, shall be paid to the county commissioner! of the county, in which •aid offence shall be committed, for the use of the school fund of said county, and in ad dition lo such forfeiture, a fine of twenty-five dollars shall be imposed upon each offender or offenders so convicted, and if not paid, to be imprisoned in the county jail until paid; provided, however, that any one so offending, shall upon conviction before said Justice of the Peace have the right of appeal to the Cir cuit Court of the county in which said offence shall he committed under the same restric tions governing appeals from the decisions of Justices of the Peace. Sec. 8. And be it enacted, That this Act shall take effect from tho date of its passage. We hereby certify, that the aforegoing is u true and perfect copy of an act passed the General Assembly of Maryland, at the Jan uary session, 1870. AUGUSTUS GASSAWAY, Secretary of the Senate. MILTON V. KIDD. Chief Clerk of the House of Delegates, Approved April 7, 1876. CHAPTER 245. Trust Funds to Trustees. AN ACT To authorize Trustee to transfer Trust Funds to Trustees duly appointed in other States. Sec. 1. Be it enacted by the General As sembly of Maryland, That a Trustee or trus tees in the State of Maryland, either by deed or will, or by appointment by order of the Circuit Court of Baltimore city, or by any Court in this State having equity jurisdiction, having funds, money or property of kind or description, whether invested or uninves ted, belonging to their cestui que trusts may, upon order ol the Circuit Court of Baltimore city or by order of any court of this State haviog equity jurisdiction, or any judge there of, transfer, assign, or pay over the principal of said trust estate, of whatsoever it may con sist, and being the property of his or their cestui que. trusts, to any other trustee or trus tees of said cestui que trusts, appointed as such by a court in any Stale, of competent jurisdiction, or any Judge thereof, whether the trustee so appointed resides in the State of Maryland or elsewhere. Sec. 2. And be it enacted, That upon ap plication, the Circuit Court of Baltimore city, or auy court in this State having equity juris diction, is hereby authorized and empowered to pass an order directing the transfer, as signment or payment of the trusts funds, moneys and properties of said cestui que trusts to any other trustee or trustees as specified end mentioned in the first section of this Act; provided, said court before passing the order a. aforesaid, shall bo of opinion that it would be to the interest and advantage of the cestui que trusts that said transfer should be made and the court shall further be satisfied that mid new trustee has properly bonded and been qualified as said trustee. Sec. 8. And belt enacted, That the receipt . and release of the trustee or trustees properly authenticated to whom the said trust moneys, properties end effects of the cestui que trusts shell or may have been paid over, assigned or transferred, in virtue of the order or decree of the said Circuit Court of Baltimore city or by any other court of competent jurisdiction in this State or any Jndge thereof, shall be a good and sufficient release to the trustee so paying over, transferring or assigning said trust moneys, properties and effects of said trust estate, to the extent and to the amount ' so transferred, assigned or paid over. Sec. 4. And be it enacted, That this Act shall take effect from the date of its approval. We hereby certify, that the aforegoing is a true and perfect copy of an act passed the General Assembly ol Marylaad, at the Janu ary session, 1876. AUGUSTUS GASSAWAY, Secretary of the Senate. MILTON Y. KIDD, Chief Clerk of the House of Delegates. Approved April 7, 1876. CHATEK 47 Commission of Fisheries. AN ACT To repeal sections four and six of chapter one hundred and fifty of the Acte of eigh teen hundred and seventy-four entitled “an Act to establish a commission of Fisheries | of the Stale of Marylaad, define its duties and to appropriate a sum of money to de fray the expenses thereof,’’ and to re enact the same with amendments. See. 1. Be it enacted by the General As sembly of Marylaad, That sections four and six, of an Act passed at January Session, eighteen hundred and seventy-four, entitled “an Act to establish a commission of Fisher ies of the State of Maryland, define its duties, and appropriate a sum of money to defray the expenses thereof,’’ be and the same are hereby repealed and re-enacted so as to read as follows : 4. It shall be the doty of said commission ers to make an annual report to the Governor of the work accomplishedby the commission, and also embracing such suggestions for the protection, and propagation of food fishes in the waters of this State, as may be the result of their observation mud experience, which report the Governor shall cause to be print ed, and transmit the same to the General Assembly of the State. 6. The farther sum of ten thousand dol lars per annum, or so much thereof as may in the opinion of the Governor be necessary, be and the same is hereby appropriated for the purpose of carrying out the provisions of this Act, and the Comptroller shall issue his warrant on the Treasurer for the payment of the said sum on requisitions of the said com missioners in such amounts as they may re quire, approved by the Governor, out of any moneys m the Treasury not otherwise appro priated. See. 2. And be it enacted, That this Act shall take effect from the date of its passage. We hereby certify, that the aforegoing is a tree and perfect copy of an act passed the General Assembly ot Maryland, at the Janu ary session, 1876. AUGUSTUS GASSAWAY, Secretary of the Senate. MILTON Y. KIDD, Chief Clerk of the House of Delegates. Approved March 8, 1878. CHAPTER 158. Taxation of Property of Railroad Companies. AN ACT T° provide for the aaseesment And Uxation of the property of railroad companies in this State, for county and municipal pur* poses, and to repeal all laws, or parts of UlCon# * Btan * ***** t* l ® provisions of this Section 1. Be it enacted by the General Assembly of Maty land, That the property, real and personal, of each and every railroad company in this State, working then-roads by steam, shall be assessed and taxed for county and municipal purposes in the same manner as the property of individuals is now assessed and taxed, and the authorities of the several counties and the City of Baltimore are hereby authorized and directed to proceed to assona and collect taxes on said property, in the •ame manner aa upon like property of indi viduals now assessed and taxed, or liable to assessment and taxation by the lawa of this State, provided that no extra assessment shall be made, and no extra or special tax shall be levied or collected, on any bridge or bridges over streams, or on any tnnnefforming any part of the roadway of any railroad or rail roads in this State, it being the meaning and intent of this act, that any bridge over streams, or any tunnel forming a portion of the road way of any of said railroads shall be valued at the same rate that any other equal portion of said road is valued. Sec. 2. And be it enacted, That all Lew. or parts of Laws, inconsistent with the provis wns of this Act, be aad the some are hereby repealed. .b We hereby certify that the aforegoing!*a tree and n.rfeet copy of . Act pSmS the General Assembly of Marylaad, at the Juno Chief Clerk of the House of Delegates. Approved March 27, 1878.

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