The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1886-03-06
The New Assessment.

This is the year for a new assessment, and
Attorney General Roberts, Comptroller Iur-
ner and Tax Commissioner Woolford are en-
gagged in the preparation of an assessment
law. No doubt the law will be carefully
drawn. and will be intended TO equalize the
burdens of the people. The preparation OF
such a law is difficult matter. As 1t Will
have to be interpreted by those not versed IN
the law, it should be so clear and explicit as
to be easily comprehended.
After the law is made as near perfection as
possible, the appointment of competent as
SCISSORS is the next important matter. Great
care should be exercised in their selection.
They should be men of excellent judgment,
with frmness and decision. The law, we
would suggest, should be so framed that the
Judgment of assessors be final, and thus avoid
the expense ola Board of Control and Review,
as in 1876. The assessors in each county
should be required after their appointment,
and before they proceed to make assessment,
TO meet in convention for the purpose Of ar
irving at a proper understanding of the law
and agreeing upon uniform rule of action.
When the assessment is completed, the as
SCISSORS should again be required to meet, and
n general review of their work made. After
they have completed this, their judgment
should be final.
The expense of such asystem would not be
MS great as the last one, and would be more
fair and equitable. Those who make assess
ments-who Isee and value the property
would be better Judges than Board of Con-
troll and Review composed of three. The
latter could not know even half of the prop
erty in the county, and would have to rely
upon the statements of owners, to large ex-
tent, when Attachments are asked. II the
owners are to assess their own property, they
might as well do it in the first place, and the
county thereby saved the expense of having
assessors.
The assessment in Carroll in 1876 cost the
county a good round sum. The assessors
were paid 81 day and were engaged-thret
1874 days each, three 155 days each, three 16'
DAYS each, two 100 days each and one Isl
DAYS. In addition there was Board of Con
troll and Review composed of three member
and clerk These sat about 100 days, ant
their salaries, together with that of the clerk
amounted to nearly $1700. The per diem
of the assessors amounted to $7,304.
The per diem of assessors should be re
duced to three dollars day-the same pc
diem as now paid County Commissioners
and the assessment should be required to b.
made in shorter time-say four months. l
The trainers of the law should coincide in Thu
view, and the Legislature confirm it, instea'
of the assessment costing the county S7,SO4
the expense would be but S4,oS2-
We suppose that twelve days would D.
ample for general review of their work
At S3G per day the whole would amount tt
but 1892, as against nearly $17OO for Boar'
of Control and Review.
If both of these ideas are adopted the saw
ing in Carroll would amount to about S45OO
or one half the cost in 1876.
We have written the above in order to ge
an expression from the press of the state ant
the views of the citizens of Carroll.