352 LAWS OF MARYLAND. [CH. 206

The Supervisor of Assessments appointed by the State
Tax Commission shall, ex officio, be chairman and receive
such compensation as provided by law and the additional
member shall be designated as Deputy Assessor and shall
receive compensation to be fixed by the County Commis-
sioners payable in equal monthly installments, and the
salary herein authorized shall be in lieu of all fees and
compensations, except traveling expenses, to be fixed by
the County Commissioners.

It shall be the duty of the members of said Board to
perform any and all work in connection with the assessing
or valuation for tax purposes of all property in Harford
County subject to taxation, and to perform the duties of
County Assessor as required by the statutes of the State
of Maryland and the regulation of the State Tax Commis-
sion, to the end that real and personal property in Har-
ford County may at all times be assessed legally, uniformly
and fairly.

It shall be the further duty of the members of said
Board of Assessment to inform themselves of all property
of whatsoever nature which is not included in the assess-
ment list of said County and place a valuation thereon,
make return to said County Commissioners thereof, giving
a description of said property, the name or names and
addresses of the owner or owners, and the value as set by
said Board.

In order to secure the assessment of all tangible property
the said assessors shall check all public and private sales
of such property and attend the public sales thereof when-
ever possible, and in order to secure the assessment. of
intangible personal property shall each year inspect the
Federal and* State income tax returns of all citizens and
residents of Harford County.

In order to facilitate the obtaining of information in
reference to sales of personal property all those selling such
property shall furnish the said Board of Assessment with
a record in writing, showing all sales made of such prop-
erty, the price received therefor, together with the name
and address of the buyer; and no person, co-partnership
or corporation shall be entitled to an abatement on in-
solvency for any personal property with which they may
be assessed until they have furnished said Board with the
name and address of the person or persons to whom they
have transferred it. Anyone violating the provisions of
this paragraph will be guilty of a misdemeanor and subject
to a fine of not less than Twenty-five Dollars ($25. 00) or
more than One Hundred Dollars ($100. 00).