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1916 Report of the State Tax Commissioner
Volume 432, Page 48   View pdf image (33K)
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No. Accts.

No. Accts.

48

Assessment

Assessment

Abatement o.


household

household

household

household

furniture


effects :

effects :

effects ;

effects :

Act of

County

1914

1915

1914

1915

1914

Allegany .......

5,136

108

$930,880

$50,050

$880,830

Anne Arundel ..

3,436

36

441,620

14,550

427,070

Baltimore City...

19,804


8,834,096

2,708,305

6,125,791

Baltimore County

10,908

922

2,855,786

692,552

2,163,234

Calvert ........

1,440

6

119,388

3,150

116,238

Caroline .......

3,232

4

431,300

1,300

430,000

Carroll ........

5,909

52

761,933

17,505

744,428

Cecil ..........

3,048

64

641,919

32,467

608,452

Charles .......

2,079

22

280,460

17,110

263,367

Dorchester ....

5,014

29

504,628

11,340

493,288

Frederick ......

7,979

44

838,668

21,735

816,933

Garrett ........

3,361

22

272,750

6,750

266,000

Harford .......

4,042

66

618,138

26,700

591,438-

Howard .......

1,777

53

324,574

46,275

278,299

Kent ...........

2,429

13

300,303

4,870

295,433

Montgomery .....

3,572

102

653,140

56,575

598,565

Prince George's.

3,578

21

437,240

9,930

427,310

Queen Anne's ...

2,240

40

306,890

17,455

289,435

St. Mary's .....

1,853

18

187,582

11,050

176,532

Somerset ......

3,373

39

333,650

14,345

319,305

Talbot ........

2,751

35

507,195

53,250

453,945

Washington ....

10,760

577

1,059,274

45,972

1,013,302

Wicomico ......

4,379

62

525,495

36,140

489,355

Worcester .....

3,410

13

481,767

8,450

473,317


115,510

2,348

$22,650,676

$3,907,826

$18,741,867

ASSESSMENT OF AUTOMOBILES

Upon investigation, we ascertained that automobiles were not
generally assessed throughout the State, and that where they were
assessed no uniformity prevailed as to the assessment of automobiles
of like value. We procured and forwarded to the several Boards of
County Commissioners copies of the list of registration of automo-
bile licensees, as compiled by the Automobile Commissioner, and
also a price list of all makes of automobiles, with instructions that
they serve notice on the resident owners to the end that all auto-
mobiles be properly assessed in accordance with a general rule as
to valuation, as follows:

1st year in use, 66 2/3% of catalogue price.
2nd " " " 50% " " "
3rd " " " 40% " " "
4th " " " 30% " " "

and after the fourth year according to the judgment of the assessing
body.


 

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1916 Report of the State Tax Commissioner
Volume 432, Page 48   View pdf image (33K)
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