This post is written as part of the weekly “A Friend of Friends
Friday” genealogy blogging meme. Visit the GeneaBloggers shared
Google Reader list for additional entries from this and other
blogs. On 29 May 1852 the General Assembly of Maryland passed
“An Act to provide for the General Valuation and Assessment of
Property in this State.” This Act included the following clause:
Sec. 9. And be it enacted, That it shall be the duty of the said
assessors, or a majority of them, in their several assessment
districts, to make diligent inquiry and inform themselves by all
lawful means, of all the property in their respective districts,
liable to assessment, and to value the same at the full cash
value thereof, and all property owned by residents of this
State, and not permanently located elsewhere within the State,
shall be assessed to the owner in the county or city where he or
she may reside; and they shall specify in their returns, to be
made as hereinafter provided, as far as may be practicable …
Second, the neg