ART. 11.] FREDERICK COUNTY. 789

after authorized shall be levied on such new, revised or changes
valuation; and said assessments and valuations shall be appli-
cable to all taxes authorized under the authority of the corpora-
tion, but shall not be evidence of valuation for purposes of
State or county taxation.

SEC. 245B. The assessors when acting either in an inter-
mediate or general assessment shall value all property on the
basis of its cash value or estimated cash value. Before pro-
ceeding to act, each assessor shall make and subscribe before
the Mayor the following oath or affirmation, to be administered
by the Mayor, to wit: "I do swear (or affirm) that I will well
and truly discharge the duties of assessor and will faithfully,
justly and impartially value and make return of all property
that I have been appointed to assess according to the best of my
skill and ability, without favor, partiality or prejudice." In
the discharge of their duties, the assessors either in an inter-
mediate or general assessment, may if they see fit, administer
oaths to the persons to be assessed or. to any other persons, and
require them to answer all questions and furnish all such infor-
mation under oath, as may be necessary to enable them to ascer-
tain the value of the property in question; and the assessors
shall be entitled to enter the premises of all persons to be as-
sessed for the better performance of their duties; and when as-
sessing the property of any corporation or unincorporated asso-
ciation the assessors shall be entitled to call before them and
examine, under oath, if they so elect, such of the officers thereof
as to' them may seem fit, and require them to furnish such in-
formation as may be necessary to enable them to ascertain the
value thereof, and they may require a full and correct state-
ment, under oath, of all the property subject to assessment by
them, in the hands or under the control of any person or cor-
poration, either in his, her or its own right, or in a fiduciary
capacity; and in case any person shall refuse to give the neces-
sary information as aforesaid the assessors shall assess the
property of such person or corporation according to the best in-
formation they can obtain, at its cash value, or estimated cash
value. And if any person shall resist the assessors or any of
them, in discharge of their duties, the person or persons so of-
fending shall be guilty of a misdemeanor, and upon conviction
shall be subject to pay a fine of not less than one dollar, nor
more than twenty dollars and costs, and shall stand committed
until such fine and costs are paid. Whenever a general or in-
termediate assessment is about to be made, the Mayor, before
the assessors begin their work, shall give notice thereof, and of
the names of the assessors, once a week for two consecutive
weeks in some daily newspaper published in said city; and all