Report of the Maryland Tax Commission to the General Assembly, January, 1888. Commissioners: John P. Poe, President. Charles M. Armstrong, Secretary
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The valuations required by section twenty-six hereof, shall be made by the assessors appointed by the ■county treasurers of the several counties as provided in section eight of this artrcle. When the county treasurer calls his assessors together in the month of December, as required by section eight of this article, in the year •eighteen hundred and eighty-eight, and in each sixth year thereafter, he shall, in addition to the instructions required of him by said section, read them section twent...y-eight of this article, and explain to them their ■duties under the law as assessors of real estate. 28. Between the first day of February and the first -day of May in the year eighteen hundred and eighty- nine, and between said days in each sixth year thereafter, «ach of said assessors shall, under the direction of the XXVI county treasurer of his county, as far as practicable, view all real and leasehold estate in his district, and shall dili- gently investigate and inquire, and by personal inspection and all lawful means inform himself of all such property, the true value thereof, and the name of the owner ; and he- shall value the same at its full cash value without looking to a forced sale ; and while making such valuations he shall have all the powers and authority conferred by section sixteen of this article upon assessors of personalty;, and any person refusing to answer any proper question asked by such assessor of real estate, in the course of his duty, or refusing to be sworn or to affirm when so re- quired by him in the course of his duty, shall be deemed guilty of a misdemeanor and shall be punished as pro- vided in said section sixteen.
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