WM. PRESTON LANE, JR., GOVERNOR. 2183

aforesaid notice be designated by the said Supervisor of As-
sessment.

(b) Every person, association, corporation, firm, or com-
pany within Montgomery County liable to taxation hereunder,
and every association, company, executor, administrator,
guardian, or trustee holding personal property in trust liable
to taxation hereunder, shall, within the calendar month im-
mediately following the last publication of the notice pro-
vided for in paragraph (a) hereinabove, fill out the proper
blanks in said form or schedule with a full and true state-
ment, as in this section hereinabove required, and make and
sign an affidavit to the truth thereof, as aforesaid, before the
Supervisor of Assessment or before any of the duly appointed
Assessors for Montgomery County, or before the County
Treasurer of Montgomery County or any of his Assist-
ants or Deputies (and the said Supervisor of Assessment
and the duly appointed Assessors for Montgomery County,
and the County Treasurer of Montgomery County and his As-
sistants and Deputies, are hereby authorized to administer
such and all oaths in connection with their duties as Assess-
sors or Collectors of taxes without charge), or before any
person authorized by law to administer oaths; and the ad-
dress in Montgomery County of the person, corporation, or
company making affidavit shall in each case be given below
his, its, or their signature, and thereupon said Supervisor
of Assessment or any assessor shall assess said property at
its full cash value, and enter the same in the columns upon
said blanks provided for that purpose, and the amount thus
ascertained shall be entered upon the books for taxation for
each fiscal year.

(c) If any person, firm, association, corporation, company,
administrator, executor, guardian, or trustee shall fail to
make and deliver to the said Supervisor of Assessment within
the calendar month immediately following the last advertise-
ment of the notice hereinbefore required, the form or schedule
of his or its said personal property owned, held in trust, or
otherwise, as provided for in this section, then the said Super-
visor of assessment shall without delay, from the best informa-
tion he can procure, make an assessment against such person,
firm, association, corporation, company, administrator, exe-
cutor, guardian, or trustee, to which said Supervisor of As-
sessment shall add fifteen per centum thereof.

(d) If the said Supervisor of Assessment be not satisfied
as to the correctness of the return of personal property made
by any person, firm, association, corporation, company, admin-
istrator, executor, guardian, or trustee, said Supervisor may
reject said return, and said Supervisor of Assessment or any