The citizen. (Frederick City, Md.) 1895-1923, 1910-05-06
Rules to Govern Assessors and
Those To Be Assessed.

The man who tries to escape taxation
will find his efforts fruitless under the
operations OF the new reaSSeSSment, which
contains strict provisions inserted to catch
the man who, in various ways, tries 10
escape taxation. Copies of the new law
have been received here. The first six
pages are devoted 10 Article 81, Code of
Public General Laws of 1904, and the re-
mainder of the pamphlet-I7 pages-gives
the act providing for reassessment in
number Of the counties of Maryland, in
Guiding Frederick county.
The law sets out what kind of property
shall be subject to taxation. Practically
everything is assessable-real estate of
every description. stocks, bonds, promis-
sorry notes, certificates of Indebtedness or
evidences of debt in whatever form.
There are few exceptions. Even jewelrv
except that habitually worn on the per-
son, is taxable. Churches, graveyards
where profit is not intended), hospitals,
asyums and other charitable or benevo-
lent institutions are exempt, as are the
crops Of any land in the hands of the pro-
ducer OF his agent, and also provisions
and fuel kept for use and consumption of
the family. Working tools of mechanics
and the first $500 worth of farming uten-
sils are also on the list OF exemptions.
The provisions of the law do not apply
to the shares OF homestead or building
associations incorporated in Maryland
and doing business solely within the State
to the extent that the shares represent in
vestments in mortgages on real estate
within the State.
Money that is the proceeds of the sale
of stocks, bonds or other property dis
posed of TO evade taxation IS aSSesSable.
Assessors are empowered TO administer
the oath TO all parties owning property.
The affidavit required of each property
owner contains this: 81 have not dir city
or Indirectly converted temporarily for
the purpose of evading the assessment
thereof for taxation into non-taXable prop
erty or securities of any kind.
Assessors have the right to PROFOUND
any question which they may deem neces-
sary TO enable them to ascertain the loca-
ton, kind and character of the personal
property owned by the person TO whom
the oath is administered"
ANY person or officer who makes a will
fully false and fraudulent return shall be
guilty of perjury and liable to a fine of not
over $500 or Imprisonment not exceeding
two wears and to be forever disqualified
from being witness in any matter OF
controversy.
Penalties are also prescribed for asses
sors who shall make fraudulent returns.
The law says assessors shall assess
property at its full cash value, not look
ing to a forced sale.
The assessment books shall not be
open to inspection of any person other
than tax or assessment official, nor shall
any copies be permitted to be made, I'M
less in case of appeal or revision. A fine
of from S. to $500 is imposed upon any
official found guilty of violating this pro-
vision. The county clerks, however, are
permitted TO give the assessment and
valuation of real estate TO parties having
the right to demand the same.
Any person, with a view to evade pay
ment of taxes, who refuses to give in to
the assessors any bonds, notes, claims or
other evidence of debt shall not be per
mitted to recover on the same by action
at law or suit in equity before the courts
until they have been listed and the taxes
paid thereon.
The tax commissioner furnishes the
blanks for the assessors and all printed
Instructions and forms for the guidance OF
the assessors.