The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1894-02-10


owning any personal property a. copy of the
schedule, framed as 10 secure full disclosure
ofsuch property. When the assessors arrive each
person shall give them true list OF the personal
property owned by him. Then, in the presence
of the person questioned the assessor will write
in the schedule the description of the property
Then the person questioned must take oath
to the truth of the statements contained in the
schedule. 1t is the duty OF the assessors to ask
every person when filling up the schedule any
question necessary to enable them to ascertain
the location and character OF the property owned,
and the questions must be answered under oath.
The assessors are, moreover. empowered to ask
the person sworn by them any question concern
ing the amount, character, location value, tenure
or ownership OF any property or money owned by
himself or owned by any other person and in his
custody, control and possession. These words are
broad enough to enable the assessor to question
cashiers OF firms as to the money in their custody
and bank officers and trust company officials, as
well as lawyers holding property for their clients
warehousemen or any person having control of
ancther's interests. Any person who shall refuse
to be sworn or affirm shall DC deemed guilty OF a
mlsdemeanor, and shall be punished by fine OF
not less than two hundred nor more than two
thousand dollars, and there is another penalty Of
not less than fifty nor more than three hundred
dollars fine for each refusal to answer any such
questions. Moreover. the jury before whom the
recalcitrant taxpayer is tried shall ascertain the
amount of the defendants property not taxed,
and shall assess him, as an additional penalty,
double the amount OF taxes he would have been
| required to pay if he had complied with the law.
The assessors will also view all goods in their
districts and write down lists OF the same as we'll
| as all real estate and the improvements thereon.
In the description these various classes Of prop
erty TO be kept separate.
In making all their valuations the assessors are
directed to value each item OF property its full
cash value without looking to forced sale.
| majority OF the assessors for each district must
be present at each valuation, except in certain
cases in counties with assessors at large. In the
event OF a disagreement the valuation of
majority governs, but if there is no agreement of
a majority the assessors report their difference to
the board of control and review Tor their district,
which will make the valuation.
When the SCISSORS have completed the valua-
ton in their respective districts they make
a sworn return OF the names of property owners
and list OF the property valued to each. These
returns 20 to the County Commissioners and in
| Baltimore to the Appeal Tax Court. These
authorities then summon the boards of control
| and review and lay before them the work of the
| assessors. This must be done before the second
| Tuesday in September, 1884, unless the Governor
shall extend the time OF making return, which
| he may extend until the second Tuesday in
| November.
| Two weeks prior to the meeting of the boards
notice must be published in the newspapers of
| the date of the meeting. The boards must sit
daily, except in certain counties, where they sit
| on court days. They consider the assessors
| returns and hear and determine complaints from
| any person aggrieved by any valuation made by
| the assessors. Like them they have the power to
| swear persons complaining touching the value OF
| property. Upon due examination or their own
| knowledge they may abate or increase valuations
| The boards also will examine claims for eXemp-
tion which the assessors directed to take note
| OF and record, and alter examination they will
| fix disputed values and allow or disaliow exemp-
| tons. AS to values there is no appeal from the
| decision of the boards OF control and review hut
| exemptions claimed and denied may be carried
| into the courts.
The boards, with the aid OF their clerks, must
| record in books accurate account OF all pro J.
| erty discovered. This record must contain the
| name OF each owner with list OF his property
| and the value of each item. The books, properly
| indexed, are to be returned to the County Com
| missions or the Appeal Tax Court by December
| 81 next.
| The books and other stationery needed for the
| assessment will be purchased and distributed by
| the State Tax Comm ssioner, who is provided
with fund of 800 Tor this purpose. The salaries
OF the assessors and other officials paid by the
counties and the city of Baltimore, respectively
| The local authorities must also provide them with
| office room.
| Assessors and members OF boards of control and
| review must be property owners and tax payers
and must have resided in the city OF Baltimore or
| the county for which they appointed for six
months prior to their appointment. No Federal,
| State, municipal or county office holder is
eligible.
| The assessors will serve only during this assess
| ment, but the Governor is directed to appoint
| boards of control and review in 1898 and every
| fourth year thereafter. These boards will have
power both to assess personal property and to
| revise assessments of real property. They will
also make of the listing system to be enforced
this year by the assessors, and in this work they
will have the aid of all the penalties above
enumerated. They are to have the OF the
police force for distributing the schedules in
Baltimore.
| must be written in ink, and any fraudulent alter
alton of them is mIsdemeanor, punishable with
| fine or imprisonment or both.
In egard to the basis OF taxation the bill makes
some very important provisions. 1t enumerates
a long list of subjects for taxation and long list
OF exemptions, most of which are left as in the
existing law, but or two important provisions
and notifications may be noted in addition to
the attempt to tax equitable interests above
referred to. Vessels owned by residents to be
taxed even though registered in port out of the
State. Money, the proceeds of property sold to
escape taxation is to be taxed. Bridges forming
a part of any railroad or turnpike to be
valued at the same rate as any other equal
portion of the road, but tunnels and subways
| to be valued at their actual worth. Shares of
banks and resident corporations are to be valued
at the same rate at which they have been or shall
be valued by the State Tax Commissioner for the
year 1891 and each succeeding year. The attempt
| to tax mortgage bonds. which the State Tax
Commissioner recommended should be aban-
| doned, is specifically renewed. Mortgages are,
| however, exempt. Book accounts are exempted
| Merchants are taxed upon the fair average OF
| their stock during the preceding year. Ladies
will be interested to learn that though their
| wearing apparel is exempt, diamonds and costly
| jewery not habtually worn are to be taxed.
Taxes upon the gross receipts OF various classes
or corporations are imposed, including railroads,
telegraph, cable, telephone, electric light
electric construction, sleeping car, oi-pipe line,
| express, transportation, title insurance, safe
deposit, trust, guarantee, fidelity and gas COM
panies and the same taxes are laid upon any
individual firm that may engage in any OF
| these classes of business. Gas companies are not
in the Hayes bill of 1892. These provisions apply
as well to nonresident companies doing business
here as to residents.
The act as no effect upon valuations made Tor
levying taxes for this any prior year, nor does
1t affect the exemptions granted to the Belt
when it was annexed to Baltimore.
A careful examination of the whole bill, which
covers forty eight large pages, shows that it is
the Hayes bill vetoed by the Governor two years
ago, modified in some particulars. The listing
feature is altered.
Where the bill of 1892 required every person
questioned to answer under "oath any question
concerning property or money owned
by himself or any other person." the bill OF 1894
requires him to answer under oath 'any question
concerning property or money owned
t,,y saIt mr. nj who he in