The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1896-06-27
From the Baltimore News.
FILLING OUT SCHEDULES.

WHEN THEY MUST BE READY.
When do the blanks sent To prospective taxpayers
have to be filled ont?
They should be ready for the assessors 20 days
after they have been mailed To or received by the
taxpayers.
Suppose a person who has property subject TO
taxation does not receive schedules from the asses
sors, or in no way receives no ice that valuation
of his property is desired he bound TO notify the
assessors that he has property subject to taxationY
lie Is He must appear before the assessors and
make return of his property in just the same manner
as If he had received the schedules.
FAILURE TO MAKE RETURNS.
What is the penalty for not appearing before the
assessors and making this return?
If the assessor discovers that the person has per-
sonal property subject to taxation and has made
no return upon it, even though he did not receive
a set of schedules he can, upon his own knowledge
and upon the best information he can obtain value
the property to the utmost sum be believes it to be
worth in cash. and then the person may be required
TO pay double the amount of taxes on this sum for
the first year of such taxes.
OATH OR AFFIRMATION.
Has the assessor the right to administer an oath
i'm inauiring into the amount of property owned by
such person?
He has: either oath or affirmation
Can he also require from friends and neighbors
statement under oath about their knowledge Of the
personal property of man?
He can.
Is this oath in addition to the oath that every
taxpayer is required to make and which is to be
found printed the back Of the real and personal
property schedules
II is
FALSE RETURNS.
What is the penalty for making false or iraudu-
lent return of property
The person so making the return shall be deemed
guilty of wiful and corrupt perjury and upon con-
viction shall be sentenced to pay fine not exceed
ing $500 or imprisonment not exceeding two years,
and thereupon be forever disqualified from being
witness in any matter or controversy.
40 CHARGE.
Is there any charge for administering the oath in
taking the returns of an assessable person?
None; and any person making charge for the
same is subject TO fine not exceeding 500
CONSPIRACY.
What is conspiracy under the terms of the new
assessment law?
A conspiracy is where any assessor. or any taxa
BILE person. or member of any copartnership, unin-
corporated association company officer of stock
holder, or member of any limited partnership
Joint stock association or corporation, should agree
or enter into any agreement or undertaking to re-
turn a less amount of property made taxable under
this act than should have been returned
How is such conspiracy punishable?
By fine not exceeding $1,000 and an inprson-
ment not exceeding three years at the discretion
of the court.
If a person who has received the schedules fails
10 make return of the real and personal property
belonging to him within 90 days after receiving the
schedules. what happens?
The assessor may proceed to make the assessment
according to the best information ob'ainable.
From this assessment, made there shall be no
right ofappeal.
EXEMPT PROPERTY
Suppose a person receives set of schedules ana
discovers that he has no property which under the
terms of the law is subject TO taxation, Is he COM
PEELED to fill out the schedules?
He u.s. He must set down the personal property
that he owns, and then in the space provided for
the purpose he must enumente the property for
which he claims exemption. This schedule he
must fill up and return in exactly the same manner
as If his property were taxable.
If any person with view to evade the payment
of taxes should fail refuse to give in to the asses
sors any bonds notes claims or other evidences OF
debt which are subject assessment what penalties
are attached?
They shall not be recoverable by action at law or
suit in equity until they have been listed and the
taxes paid on them with an addition of 30 per cent
mar annum from the time the tax commenced to