Catoctin clarion. [volume] (Mechanicstown, Md.) 1871-1940, 1896-04-02
No. 5 |

VVD "
complete list Of all his property subject
to taxation. Specific directions are pro.
yided for property valuations by the
owner.
Schedules OF Property.
Schedules must be ready to be sworn
to when the assessor calls for them, with
in twenty days after they have been re-
ceived. All trustees, guardians and
corporations must likewise preparedness
schedules of property. including eaui-
table interests. The requirements Of
this section are strict and specific, and
all schedules must be sworn to. 1t shall
be the duty of every person in the
State owning personal property liable
to taxation to appear before the assessor,
fill up his schedule, and, failing to do
so, the assessor shall, on the best infor.
nation lie can obtain, put the utmost
valuation in cash on such property, and
as penalty double taxation shall be
imposed.
The assessor shall have the right to
examine persons under oath to ascertain
whether they possess taxables or not.
Any person or officer who shall will.
fully and corruptly make false and
fraudulent returns shall be deemed
guilty of perjury, and upon conviction
sentenced to pay fine not exceeding
$500 or imprisonment not exceeding
two years and be forever disqualified
from becoming a witness in any matter
of controversy.
An assessor who shall accept return
without requiring the oath or who shall
make any charge for administering the
oath shall on conviction be fined not
exceeding $500.
Any agreement by an assessor with
any person or officer of any corporation
to return less amount Of property than
should be returned shall be deemed
guilty of conspiracy, and either person
connected Herewith shall be subject to
ST. 900 fine and imprisonment tor three
: years.
Property is to be valued at it's full
cash value, not looking to a forced sale,
and assessors must inspect all real estate.
Il assessors shall increase the valuation
in schedule made by the owner, tho
owner must be notified aud be shall have
twenty days to file notice to appeal to
the board of control and review.
Rolling stock of steam railroads is
. valued IN the assessment district where
J the chief Office of the company is located.
e Valuation of the rolling stock of steam
q railr Dads partly in the State is valued
. proportionate to trackage.
0 For persons and corporations failing
. to return their schedules within twenty
days the assessor shall assess under the
terms of the act. The boards Of control
and review have power to correct valu-
atoms returned to them, whether COM
plant or appeal has been made or not.
They shall have power to increase VAL
ations after having given ten days no
4 tice.
, From decisions where claims of ex-
emption from taxation is made either
y party can appeal to circuit courts and
the Court of Appeals. The State tax
commissioner is to supervise the asses
sors and boards of control and review.
O Some Of the Penalties.
;. Any person or officer of corporation
who shall refuse to answer or to be
e sworn shall be deemed guilty of mig
r demeanor and, upon conviction, subject
/. ed to fine of not less than $50 nor
. more than $500.
h Any officer of a corporation who shall
o refuse to return a schedule or make
affidavit to it is subject to fine of not
less than 5000 nor more than $4,000.
/ The jury before whom the case is tried
{ shall ascertain the value Of the property,
! and it shall be subject to double taxa
ton.
The county commissioners and the
Appeal Tax Court in Baltimore city
l are directed bienniallyto assess personal
{ property by listing,
Pains and penalties are alec to apply
! to the biennial listing.
This new assessment shall not be used
. for taxation in the year 1896.
Bonds and stocks are valued upon the
@ basis of $500 for thousand dollars o
\ per cent. bonds.