Saint Mary's beacon. [volume] (Leonard Town, Md.) 1867-1983, 1896-04-02

missioners. The election districts
are grouped into assessment dis
tricts. for each Of which there are
two assessors at large to be appoint
ed BY the Governor, BY and with
the consent Of the Senate. One in
to represent each party and to Be
selected by the Governor from three
names furnished to him By party
committees. These two assessors
at large act in conjunction with the
district assessor in the several dis
tricts. st. Mary's is divided into.
two assessment districts.
The county commissioners act a.
boards OF control and review. For
Baltimore city all the assessors are
appointed by the Governor. Each
ward is IN assessment district and
there 10 an assessor for each pre-.
cinct in addition to the assessors at
large. There are six boards of con-
troll and review for the CITY, and
they are all appointed by the Gov
ernor.
The assessors are 10 receive o. a
day. The expenses of assessment
are to be paid FOR by the city and
counties, respectively.
Instructions for assessors are 10
be prepared BY the State tar COM
missioner, and he win have proper
forms Of schednlsSef-resl and per-
scnal printed at the expense OF the
State, with proper interrogatories
for compelling the disclosure of
property.
The work Of reassessment will be-
gin on the first Tuesday Of June
next and be completed by the first
Tuesday-of September. The Gov
ernor may extend this time to the
first Tuesday of October.
Immediately on entering upon
their duties the assessors shall de-
liver or send by mail to property
owners form of schedule, togeth-
er with notice requiring the sched-
ule to be filed out and fled with
the assessors within twenty days a
complete list Of all his property
subject to taxation. Specific direc-
tions are provided for property val
nations by the owner.
Schedules of Property.
Schedules must be ready to be
sworn to when the assessor calls for
them, within twenty days sitter they
have been received. All trustees,
guardians and corporations must
likewise prepare these schedules Of
property, including equitable in
terests. The requirements of this
sectiorare 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, FIJI up his schedule.
and, failing to do so, the assessor
shall, on the best information he
can obtain, put the utmost valua-
ton in cash on such property, and
as a penalty double taxation shall
be imposed.
The assessor shall have the right
to examine persons under oath TO
ascertain whether they possess tax
ables or not.
Any person or officer who shall
willfnlly and corruptly make false
and fraudulent returns shall be
deemed guilty of perjury, and upon
conviction sentenced to pay a fine
not exceeding $500 or imprison-
ment not exceeding two years and
be forever disqualified from becom-
ing witness in any matter of con-
troversy.
An assessor who shall accept o
return without requiring the oath
or who shall make any charge for
administering the oath shall on con-
viction be fined not exceeding $500.
ANY agreement by an assessor
with any person or officer Of any
corporation to return a less amount
OF property than should be returned
shall be deemed guilty of a con-
spiracy. and either person connect
ed Herewith shall be subject to
u, 900 fine and imprisonment for
three years.
Property 10 TO be valued at its
full cash value, not looking to q
forced sale, and assessors must in
spect all real estate. II assessors
shall increase the valuation i'm n