Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1910-05-13
RHlss 10 Goyern Assessors and
Those to be Assessed.

The man who tries to escape taxation
will find his efforts fruitless under the op-
erations of the new reassessment, which
contains strict provisions inserted to catch
the man who in various ways. tries tO
escape taxation. Copies of the new law
have been received here. The first six
pages are devoted to Article 81. Code of
Public General Laws Of 1904, and the re-
mainder of the pamphlet-l7 pages gives
the act providing for a reassessment in a
number of the counties Of Maryland, in
Guiding Montgomery county.
The law sets out what kind of property
shall be subject to taxation. Practically
everything is assessable estate of
every description, stocks, bonds promissory
notes. certificates of Indebtedness or evil
dences of debt in whatever form. There
are few exceptions Even jewelry. except
that habitually worn on the person. is tax
able. Churches, graveyards (where profit
is not intended), hospitals. asylums and
other charitable or benevolent institutions
are exempt, as are the crops Of any land
in the hands of the producer or 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 utensils are also on the
list of exemptions.
The provisions of the law do not apply
to the shares of homestead or building as
sociations 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 disposed
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: Il have not directly
or indirectly converted temporarily for the
purpose of evading the assessment thereof
for taxation into non-taxable property 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 fine of not
over $500 or Imprisonment not exceeding
two years and to be forever disqualified
from being a 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 looking
to 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, unless in
case Of appeal or revision. A fine of from
SIS to $500 is imposed upon any official
found guilty Of violating this provision
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 one, with view to evade payment
of taxes, who refuses to give in to the as
SCISSORS any bonds notes. claims or other
evidence of debt shall not be permitted 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 there
on.
The tax commissioner furnishes the
blanks for the assessors and all printed
instructions and forms for the guidance Of
the assessors.