The Republican. [volume] (Oakland, Md.) 1877-current, 1894-02-08
THE COMPROMISE BILL.
A Brief Outline of the Assessment
Law Now Pending

Law Now Pending.
AS remodeled the new assessment
bill omits some of the features which
were considered peculiarly objec
tionabIe in the measure previously
presented by Senator Hayes. With
regard to the listing feature of per-
sonaI property, which has excited
so much discussion, the bill pro-
vides that the assessors shall deliver
or send by mail to each person in
their districts who own personal
property subject to taxation copies
of schedules of taxable property and
interrogatories relating thereto.
I When the assessor calls the tax
payer is to give under oath list of
his personal property, which is to
be written by the assessor in the
schedule. Persons upon whom the
assessor fails to call must appear
before the assessor and cause the
schedule to be filled up and swear
to the same. The assessors are to
"yiew all goods and chattels in
their districts" between the first
Tuesday in June and the second
Tuesday in September, 1894, and
"dilgently investigate and inquire
by personal inspection and by all
lawful means inform themselves of
all property therein or belonging
to residents thereof and they shall
value each item of the same at its
full cash value without looking to "a
forced sale" Persons refusing to
answer questions or to be sworn
shall be deemed guilty of inside
meanor and punishable by a fine
not exceeding three hundred nor
less than fifty dollars for each re-
fusal to answer such questions, or
by fine not exceeding two thou
sand dollars nor less than two hun
dred dollars for refusal to be sworn
or affirm. The jury in the trial of
the case is to fine and assess against
the defendant as a part of the pen
atty for SAID misdemeanor double
| the amount of taxes that the de-
PENDANT would have been required
to pay under existing law. The act
is not to affect valuations Of property
made or existing for the purpose of
taxation in 1894, or the collection
of taxes levied thereon IN 1894 or
any proceeding year.
The machinery by which the law
is to be carried into effect is left IN
the hands of the Governor.
Garrett county will be divided
into two assessment districts. The
first shall be composed of the first,
fourth, seventh. eighth, tenth and
eleventh election districts; the sec
ond shall be composed Of the second,
third, fifth, sixth, ninth and twelfth
election districts of the county.
For each district the Governor
shall appoint three assessors, who
shall enter upon the discharge of
their duties on the first Tuesday in
June, ana shall complete their
work by the first Tuesday in Sep
TENDER. They must be property
owners and taxpayers, and will
receive $3.50 per day for their ser
vices.
For eac county, and the city Of
Baltimore, the Governor will also
appoint board of control and re
view consisting of three persons.
whose duty it will be to hear APP
peals and decide applications for
ATTACHMENTS, and generally review
the work of the assessors. They
will enter upon their duties when
the assessors have finished their
work, and viii receive the same pay
Every four years, commencing
with 1898. he Governor shall APP
point II board Of control and re-
view for each county, whose duty
it shall be to make an assessment
Of the property liable to taxation,
increase or lower the valuation, and
generally reyise the tax lists of the
county. This virtually provides for
d new assessment every four years.