2184 LAWS OF MARYLAND. [CH. 909

assessor may from the best information he or they can
procure, or by making such examination of the personal prop-
erty as may be practicable, assess the same in such amount
as may to him seem just; and notice of the rejection of the
sworn return shall be given to the party interested by leaving
the same at the address given in said return or by placing a
copy of the notice in the United States mail postage prepaid,
addressed to such person at his ordinary post office address
for the receipt of mail, in a sealed envelope with the return
address of the Board of County Commissioners for Montgom-
ery County, on the outside; and in all such cases there shall
be a right of appeal from the action taken by the said
Supervisor of Assessment to the Board of County Commis-
sioners for Montgomery County, or any Board of Tax Appeals
which may hereafter be created for such purpose by said
County Commissioners; provided, however, that such appeal
is made within twenty days after delivery of said notice
of rejection or its deposit in the United States mail as afore-
said.

(e) If any person, firm, association, corporation, company,
administrator, executor, guardian, or trustee shall make a
false affidavit touching the matters hereinbefore provided for,
he or they shall be deemed guilty of perjury, and upon con-
viction thereof shall be subject to the penalties provided for
that offense now provided by law.

(f) Returns of all personal property other than automobiles
shall be made in the month of January next preceding the
date of finality of the fiscal year in which the assessment is
levied and the value of such property shall be made as of the
first date of that month.

(g) On all tangible personal property, assessed at a fair
cash value (over and above the exemptions provided by law),
including vessels, ships, boats, tools, implements, machinery,
horses, and other animals, carriages, wagons, and other
vehicles there shall be paid to the County Treasurer, of
Montgomery County as the collector of taxes for said County
the rate of tax provided by law.

(h) Tangible personal property taxes of all kinds, except-
ing the tax on motor vehicles for which a special method of
collection is otherwise provided, shall hereafter be paid annu-
ally as real estate taxes are paid in Montgomery County, that
is, the same shall become due and payable after the first day
of July in each year, and may be paid up to the 30th day
of September in each year without incurring interest or pen-
alty charges. If said personal property taxes shall not be
paid on or before the 30th day of September in each year, the
same shall thereafter be in arrears and delinquent, and there