Catoctin clarion. [volume] (Mechanicstown, Md.) 1871-1940, 1896-07-02
FURNITURE.

PAYERS are not expected to give detailed
and itemised statement of each different piece
but to give one estimate of each different
kind of furniture, such as library, silverware,
pictures, &c.
A mooted point in the new assessment is
the taxation of property held by lease, as in
the case of furniture purchased upon the
installment plan, IN which the buyer signs
an agreement which gives him no title to the
furniture until the last installment Is paid
and which provides that should he fail In his
payments the furniture and the money paid
shall both revert to the dealer. The general
opinion is that the purchaser should not be
taxed for this furniture, as he really has no
title IN it and is virtually only paying rent
for Its use.
STOCK IN TRADE.
The tax upon the stock of merchant is
upon fair average value of his stock in
business during the year previous. In max
ing his return, machinery or plant must be
returned as separate from the stock, as city
ordinance makes an exemption of city taxes
for plant. This does not exempt for State
taxes nor does it include in its exemption
store and Office furniture.
REAL ESTATE.
The schedule of real property left for tax.
PAYERS is to be filled out with a complete
enumeration of all the real property owned
by the person in the city and in the State of
Maryland. 1t does not include ground rents.
for the payment oftaxes upon the ground,
as under former laws, is done by the person
to whom belong the improvements upon the
ground. The assessors are directed to value
the real property at its full cash value, with
out looking to a forced sale.
SCHEDULES TO BE SWORN TO.
Persons to whom assessors have sent blank
schedules are required to have their state
mcnts ready In twenty days for the assessor.
On the back OF each schedule is an oath to
which the assessor is required to swear them,
which states that their list is a full, true and
complete one, and that the subscriber has
not sought to mislcad the assessor rs to the
quantity and quality of his holding nor tried
to evadc the law by converting his property
temporarily into non.taxable property or
securities. This oath cannot be taken before
any one except an assessor, unless the tax
payer resides out of the State. The assessor
cannot charge for making this oath
PENALTIES AND rUNIsHMENTs.
For making false or fraudulent return Of
property, there is provided a penalty of a
fine not exceeding $500 and two years inn
prisonmcnt. For entering into any conspir-
acy between assessor and taxpayer the fine
shall be one not exceeding $1,000 and I'M
prisonment not exceeding three years.
For refusing to answer questions propoun-
ded by assessors or for refusing 10 be sworn
person shall be deemed guilty Of misde.
meanor. punishable by fine Of from $50 to
$500. For wilfully refusing to return SEIZED
ules or to make oath to those schedules the
penalty is fine of from 5000 to $4,000. in
addition to which the jury can impose double
the amount uf taxes that the defendant
would otherwise have had to pay. Persons
who fail to send to the assessors their schct.
ulcs have no right to appeal from the valua'
ton which is placed upon their property.
FAILURE TO APPEAR BEFORE ASSESSORS.
Persons who have received no schedules
arc bound to appear before the assessors and
notify them that they have property subject
to taxation If this is not done and the ass.
essor discovers that they haye personal
property subject to taxation; he can value 1t
at the utmost sum he believes it to be worth
| in cash, aud then the person may be required
to pay double the amount of taxes on this
sum for the first year
HOW APPEALS CAN BE MADE.
| Appeals from the determinations Of the
assessors are to be made to the boards of
control and review, which are to begin their
labors on the second Tuesday in September,
when the assessors are expected to be through
with their labors. In the counties the county
commissioners act as boards of control and
review.
| GOES INTO EFFECT NEXT YEAR
The new assessment law will 60 into effect
with the tax levy or 1907. Appeals from the
tax levy of the present year must be under
the old law -
Several young men fred large sky rocket
from the north commons, near the Harmony
road about 0 o'clock last Saturday night 1t
passed over the town in south western
direction and the stick crashed through a
window in the kitchen Of Burgess John g..
Crone, nearly opposite the M. E. Church,
wrecking several panes of glass aud damag-
ing the SASH No one was home at the time
Misses Bette Remsburg and Susie Stone saw
the rocket strike the house and heard the
crash of glass, and upon going across the
street to investigate, saw the broken window
and the rocket stick and shell lying on the
kitchen floor with some fire attached. The
young ladies sent word up street to Burgess
Crone and he was soon on the scene. Later
Mr.. Crone was exhibiting the rocket and
looking for the parties who fired it, Valley
Register.
The track has been laid us far as the trestlc
work, short distance from town, but work
was stopped here owing to the supply OF
rails running short. 1t is thought work will
be resumed in few days. Nothing as yet
has been done in Frederick owing to the
trouble between the railroad company and
the Frederick city officials. The people Of