49

Some counties have been rather diligent in the discovery and
assessment of this class of property, while others have been rather
indifferent.

As this property is not carried separately, as a class, on the
assessment books of the counties, it is not possible at this time to
give the amount of the assessment of automobiles or the increased
assessment procured by our efforts and instructions.

WATER CRAFT

The Commission issued instructions to the Supervisors of
Assessments in those counties bordering on the bay to make an
examination of the assessment books in order to find out the assess-
ments of boats and all water craft. This investigation disclosed the
fact that this class of property, such as motor boats, dredging boats,
etc., when owned in the localities and when plying in local waters,
was generally assessed. Through another source and with the
cooperation of the supervisors, the Commission ascertained that
vessels of a tonnage in excess of five tons were not generally assessed
to the owners thereof, especially in those cases where they were
engaged in trade outside of local waters. This information was then
sent to the County Commissioners of the following counties, and the
names of the owners, the name of vessel and tonnage of each vessel
were included, and these County Commissioners were instructed to
see that proper legal notices were served on the owners in order that
assessments should be made against this class of property.

The following shows the counties in which there were water
craft owned and the number over five tons:

		Number of Vessels
	Counties.	Not Assessed.
	Anne Arundel............................................	42
	Baltimore .... . ................	42
	Calvert	63
	Caroline ... .....	5
	Cecil .	11
	Charles .	15
	Dorchester . . .	59
	Harford	8
	Howard ... . .......	2
	Kent .	5