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Property
subject to
taxation.
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corporate limits of Pocomoke City, belonging to the inhabi-
tants, firms, incoporated bodies or incoporated associations,
either residing in or doing business in said town, and also all
property, real, personal and mixed of all kinds and descrip-
tions whatever that may be within the corporate limits of
said town, belonging to any person or persons, firm, incor-
porated body or unincorporated association not located or
residing within said town; and also all judgments, personal
securities, stocks and . other personal property owned by
residents of said town and not exempt from taxation under
the general laws of this State, shall be subject to taxation
for municipal purposes; the present assessment or property
shall remain in force as the basis for levying town taxes of
all kinds until such time as a new assessment shall be made
under the provisions of this section. The Mayor and Council
may, after the passage of this Act, as soon as in their judg-
ment the same is necessary, cause by ordinance a new assess-
ment to be made of the taxable property of Pocomoke City, all
such assessments to be made by three persons, citizens and
voters of the said town, who shall be appointed by the Mayor,
by and with the consent and approval of the Council.
And the assessors in making such assessment shall value
all property on the basis of its cash value or estimated cash
value. Before proceeding to act, each assessor shall make
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Oath to be
taken.
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and subscribe before the Mayor the same oath required by
Article 1, Section 6, of the Constitution. In the discharge
of their duty, the assessors shall be entitled to administer
oaths to the persons to be assessed, and to require them to
answer all questions propounded to them under oath; and the
assessors shall be entitled to enter the premises of all persons
to be assessed, for the better performance of their duties.
When assessing the property of any incorporated body or
unincorporated association the assessors shall be entitled to
call before them and examine, under oath, such of the officers
thereof as they may see fit. If any person shall refuse to
make oath, or to answer under oath, or if any person shall
resist the assessors, or any of them, in the discharge of their
duty, the person or persons so offending in either of said
cases shall be guilty of a misdemeanor, and upon conviction
shall be subject to pay a fine of twenty-five dollars and cost,
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