The Republican. [volume] (Oakland, Md.) 1877-current, 1896-04-02

mortgagor to pay the tax to be null |
and void. Where the mortgagor
has to pay the tax on existing mort
cages he is to get credit when he
pays taxes on the mortgaged prop
erty. The mortgage must make
oath that he has not or will not
require the mortgagor to pay the
| tax.
Clerks of the Circuit Courts are
to render lists of all unrealized
mortgages.
THE ASSESSORS.
There is to be one assessor in each
election district of the State to be
appointed by the county commits
sloners. The election districts are
grouped into assessment districts,
for each of which there are two
assessors at large to be appointed
by the Governor, by and with the
consent of the Senate. One is to
represent each party and to be Sc
lected by the Governor from three
names furnished to HIM by party
committees. These two assessors
at large act in conjunction with the
district assessors in the several dis
tricts.
The county commissioners act as
boards of control and review. For
Baltimore city all the assessors are
appointed by the Governor, each
ward is an assessment district and
there is an assessor for each precinct
in addition to the assessors at large.
There are six boards of control and
review for the city, and they are all
appointed by the Governor,
The assessors are to receive 81 a
day. The expenses of assessment
are to be paid for by the city and
counties respectively.
Instructions for assessors are to
be prepared by the State tax COM
missioner, and he will have proper
forms of schedules of real estate
and personal property printed at
the expense of the State with proper
interrogatories for compelling the
disclosures of property.
= The work Of reassessment vii.
begin on the first Tuesday of June
y next and be completed by the first
Tuesday of September. The Gov
f 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 a form of schedule together
with notice requiring to be filled out
! and filed with the assessor within
i twenty days, complete list of his
property subject to taxation. Spe
cifc directions are provided fol-
property valuations by the owner
+ Schedules must be ready to be
o sworn to when the assessor calls fol
! them, within twenty days after they
: have. been. received. All trustees
guardians and corporations must
D likewise prepare these schedules OF
4 property, including equitable inter
\ ests. The requirements of this
section are stlict and specific, and
= all schedules must be sworn to. II
) 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 50, the assessor
shall, on the best information he
, can obtain, put the utmost valua-
ton in cash on such property, and
as penalty double taxation shall
be imposed.
The assessor shall haye the right
to examine persons under oath to
ascertain whether they possess tax
ables or not.
Any person or officer who shall
willfully 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 for
ever disqualified from becoming a
witness in any matter of contro-
versy.
An assessor who shall accept a
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 q less amount
OF property than should be returned
shall be deemed guilty of a conspir-
acy, and either person connected
thereof shall be subject to $1,000
fine and Imprisonment for three
years.
New Goods.
Just received, full and complete
line of Dress and Waist Ginghams,
Waist Plaids, Percales, Drapery,
Lawns, India Linons, Outings,