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taxed to the said railroads owning, hiring, using and leasing the same as other personal property is valued, assessed and taxed under the povisions of this Article; and for the purpose of such valuation, assessment and taxation, the situs of said rolling stock shall be taken and considered to be in the assessment district in which is located the principal place of business of such railroad companies located in this State, unless it shall appear that the situs of such rolling stock is in some other city or county of this State than that in which the principal place of business of said railroad is located in this State; provided that whenever the said railroads owning, hiring or leasing said rolling stock shall extend beyond the limits of this State into any other State or States, the assessors or other tax officials whose duty it shall be to assess said rolling stock under the provisions of this section shall observe the following rule in ascertaining the assessable value of said rolling stock; that is to say, the value of said rolling stock for the purposes of taxation shall bear the same proportion to the total value of said rolling stock which the mileage of said railroad in Maryland bears to its total mileage; this proviso is not to apply to such rolling stock as is permanently located within the limits of this State. In valuing the stock or shares in any bank, company, association or corporation, the number of shares of such stock in such bank, company, association or corporation owned by the persons to whom the same are valued shall be stated together with the respective taxable value of each, as ascertained by the State Tax Commissioner. In valuing bonds, securities and other investments the nature of such bonds, securities and other investments shall be briefly stated, with the respective values of each. In valuing and assessing any property in this State not exempted from taxation under the laws thereof which is not specifically mentioned in this Article, the method pur sued shall be that prescribed by the laws of this State which are applicable to such property and are in force where such valuation is made.*

1904, art. 81, sec. 199. 1896, ch. 120, sec. 102. 1898, ch. 275, 1900, ch 347. P. L. L., art. 4, secs. 164A and 164B.

203. The Appeal Tax Court of Baltimore City shall have the

See general note to Article on "Revenue and Taxes," and also Article 23, Sections 88A to 88F.

power at any time to value and assess all personal property and to revise such valuations and assessments of real property in said city, and to lower or increase said assessment of real or personal property and to take steps for the discovery and assessment of all unassessed property of every kind. And it shall be the duty of said court at least once in every five years to carefully make such general revision of all the assessable property in said city. Whenever said Court shall purpose to alter or change any assessment or make any new assessment, they shall, before such assessment is made, give at least five days' notice thereof in writing to the owner of the property to be assessed or reassessed, and if any owner be not found within the limits of said city, then to the person in possession of the property to be assessed or in whose custody the same may be, or if it. be land and no one be in the apparent occupancy thereof, then by notice posted in said land. The said Court in order to make any valuation, assessment, revaluation or reassessment, shall have power to summon before it any person and to interrogate him in reference to the existence, situation or value of any property liable to assessment by said court, and any person so summoned and refusing to appear, and any person refusing to be sworn or to answer touching said value, revaluation or assessment, or touching his or her property, shall be liable to prosecution therefor, and upon conviction shall be fined not exceeding one hundred dollars, to be collected as other fines are collected. If any clerk, assessor or employee appointed by the Appeal Tax Court shall neglect to perform the duties required of him by law or by said court, he shall be liable to be discharged by said court, in its discretion, and if any such clerk, assessor or employee shall receive any consideration or payment designed or intended to influence his conduct or act in the performance or omission of his duties, as prescribed by law or by said court as such clerk, assessor or employee, or shall corruptly do or permit to be done or omit to do any act in discharge of his said duties, he shall be liable to immediate dismissal by said Appeal Tax Court, and shall be also liable to indictment therefor, and upon conviction shall be fined not exceeding five hundred dollars for each offense, and also to im

prisonment in the jail or penitentiary for not more than one year, in the discretion of the court.

1904, art. 81, sec. 200. 1898, ch. 275, sec. 192A. 1892, chs. 402, 633. 1906, ch. 320.

204. The several boards of County Commissioners shall, in addition to the powers now vested in them by law, have the power to value and assess all personal property and to revise all valuations and assessments of real property in their respective counties, and to lower or increase said assessments of real and personal property, and take steps for the discovery of all unassessed property of every kind. Whenever they shall purpose to alter or change any assessment, or make any new assessments, they shall, before said assessment is made, give five days' notice thereof in writing to the owner of the property to be assessed, and if such owner be not found within the limits of their county, then to the person in possession of the property to be assessed, or in whose custody the same may be, or if it be land and no one be in the apparent occupancy thereof, then by a notice posted on said land. Said respective boards of County Commissioners shall have full power to appoint such agent, assessors and clerks as may in their discretion be necessary to enable them to carry into effect their powers under this Article, but the listing of personal property shall not take place or be made until the year 1908, when the same shall be taken and made under the order and direction of the said respective boards of County Commissioners, as well as the additional powers conferred by this Article which are hereby intended to be made, and are made full and ample for that purpose, and said listing shall also be made every six years thereafter. All the penalties and requirements prescribed in Sections 173 to 203, both inclusive, as the same were enacted, and so numbered by the acts of 1896, Chapter 120, 1896, Chapter 140, 1896, Chapter 142, and 1896, Chapter 143, so far as the same are applic able, both as to the owners of property and assessors or clerks appointed by the respective boards of County Commissioners and the said boards themselves, whether sitting to hear appeals or otherwise, shall be in force as fully as if said sections as contained in said acts were herein re-enacted, and apply to all

assessments and valuations made by said assessors or County Commissioners at any time under this Article, and particularly to the listing of personal property in the year 1908, and every six years thereafter, so far as the same may be applicable and practicable. There shall always be an appeal to the board of County Commissioners from the acts of all assessors or agents appointed by them hereunder, or others authorized to act as assessors under the laws of this State.

1904, art. 81, sec. 201. 1898, ch. 275, sec. 192в. 1902, ch. 633. 205. The County Commissioners of the respective counties shall appoint such number of assessors to make the assessments, or relisting of personal property herein provided for, for each county as they may deem necessary for the purpose, who shall be residents of the county for which they are appointed, of the full age of twenty-one years, and of sound judgment and discretion. Such assessors are authorized to administer oath or affirmation to any person or officer making the returns prescribed by the preceding section in as full and ample manner as is prescribed by Section 176 of the Act of 1896, Chapter 120; also to administer any affidavit, oath or affirmation to any person in pursuance of the execution of their duties as assessors as may be convenient and necessary to enable them to make the assessments or relisting of property under this article. Said affidavits are not to be charged for. And Section 175 of the said Act of 1896, Chapter 120, in relation to returns to assessors, shall be applicable to the relisting and assessment of personal property now or hereafter to be made.

1904, art. 81. sec. 202. 1898, ch. 275, sec. 192c. 1902, ch. 688. 206. All acts done in any of the counties of this State in reference to carrying out the provisions of Section 204 in reference to revaluation or relisting of personal property and the appointments of agents, assessors or clerks in connection therewith, shall not be in any way affected or invalidated by Sections 204 and 205, but the same are hereby ratified and all acts done in pursuance thereof declared valid, and the appointees so made shall, in the discretion of the County Commissioners of such counties, continue without reappointment to execute their

official duties under Sections 204 and 205; provided, however, that nothing in said sections shall apply to Baltimore county.

Ibid, sec. 203. 1896, ch. 120, sec. 194.

207. All certificates of indebtedness issued by any individual or firm shall be subject to valuation and assessment to the owner thereof in the county or city in which such owners may respectively reside; and they shall be assessed and valued according to the rate of interest therein stipulated to be paid; that is to say, such of said certificates of indebtedness as bear an interest of six per centum shall be assessed at fifty per centum of their face value; such as bear an interest of five per centum shall be assessed at forty-one and two-thirds per centum of their face value; such as bear an interest of four and a half per centum at thirty-seven and one-half per centum of their face value; such as bear an interest of four per centum, at thirty-three and one-third per centum of their face value; such as bear an interest of three and one-half per centum, at twenty-nine and one-sixth per centum of their face value; such as bear an interest of three per centum, at twenty-five per centum of their face value, and such as bear an interest at a rate not named in this section shall be assessed and valued at a correspondingly reduced valuation, if the rate of interest be less than six per centum, and at a correspondingly increased valuation if the rate of interest be above six per centum, and such upon which no interest shall be actually paid shall not be valued and assessed at all.

Ibid, sec. 204. 1896, ch. 120, sec. 195.

208. If any person shall, with a view to evade the payment of taxes, fail or refuse to give in to the assessor any bonds, notes, claims or other evidences of debt which are subject to assessment and taxation under this Article, the same shall not be recoverable by action at law or suit in equity before any of the Courts of this State until they have been listed and the tax paid thereon, with an addition of fifty per centum per annum from the time the tax accrued, and the failure to give in said bonds, notes, claims or other evidence of debt shall be taken as prima facie evidence of the intention to so evade payment of taxes.

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