The citizen. (Frederick City, Md.) 1895-1923, 1896-04-03

1HE ASSESSMENT Dill authorizes Tie
Governor to appoint 1.-TWO assessors at
large" in each assessment district of
the State, the said assessors to be Sc
lected from the two leading political
parties. The assessors are to be select
ed from list of three persons each,
from each district, the names to be fur
nished the Governor by the State Cen
trail Committees of the two parties.
The County Commissioners are to ap-
point one assessor for each assessment
dIstriV, who is to act in conjunction
with the two appointed by the Gov
ernor. The assessors are to be proper
ty owners and Taxpayers, and must
have resided in the county for two
years before they are appointed and are
to have knowledge of the value of
property in the districts for which they
are appointed. The revision of assess
ments, as well as the appeals taken
from the assessments in the counties,
are to be made to the County Commits
sioners in the several counties. The
pay of the assessors is to be four dol
lars per day, for each day of actual
service. The County Commissioners
have also the appointment of clerk at
three dollars per day. The compensa-
ton of the assessors, the clerk and
commissioners, when acting as boards
of control and revision, is to be paid by
the counties. The assessors are to
enter upon the performance of their du-
ties on the first Tuesday of May next.
and must complete their work and
make returns to the County Commits
sioners on or before the first Tuesday
in July, 1896. The Governor has the
right, if he considers good cause has
been shown, to extend the time be-
yond the date named. When the as
SCISSORS enter upon their duties they are
to deliver or send by mail to each
owner of real or personal property in
their respective districts, the forms of
schedule and interrogatories for real
and personal property, together with a
notice requiring said person to return
within ten days the said information
of all the real and personal property
owned 10y said person, subject t. taxa
ton under the act. 1t is the duty of
every person owning personal property
liable to taxation, and who the assessor
may fail to notify, to appear before the
assessors and make report of same; in
the event of failure to make said re-
port, he is to be assessed upon the best
information obtainable by the assessors,
the utmost sum they may believe the
property to lie worth. and az penalty.
double the amount of taxes he would
be liable for under the law for the first
year of said taxes. When the lists are
returned to the assessors, the following
affidavit is to be made:
estate Of Maryland, County or Citu
So: =, being duly sworn, say to
the best of my knowledge, informa-
ton and belief, that the aforegoing
schedule contains true, full aud com.
plete list of all real and personal prop
erty, held or belonging to me (or to me
as partner, or in my possession as trus-
tee, administrator, guardian, commit
tee of a lunatic or agent of any person
not residing or being in this county or
city, or belonging to said corporation,
or belonging to me by any manner of
title, either legal or equitable, the legal
title to which the said property is in a
non-resident;) and that all such prop
erty has been fully and fairly described
and its true condition and value repre-
sented; that have in no case tried to
mislead said assessor as to either guam
tity or quality or value of said proper
ty; that have not directly or indi-
rectly, converted or exchanged any of
my property temporarily (nor has the
said corporation,) for the purpose. of
evading the assessment thereof, for
taxes into non-taxable property or Sc
curities Of any kind.p