HERBERT R. O'CONOR, GOVERNOR. 1475

familiar with the values of both types of property throughout
said County, who, with the Supervisor of Assessments of said
County, shall be and constitute the Board of Assessment of
Harford County.

The member of the Board of Assessment appointed by the
County Commissioners shall serve for a period of one year and
shall be reappointed from year to year thereafter if his services
are deemed satisfactory. Said member so appointed shall de-
vote his entire time to the performance of the duties of his
office.

The Supervisor of Assessments appointed by the State Tax
Commission shall, ex officio, be chairman and receive such com-
pensation as provided by law, together with his necessary
traveling expenses, and the additional member shall be desig-
nated as Deputy Assessor and shall receive compensation to
be fixed by the County Commissioners 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 per-
form 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 Commission, to the end
that real and personal property in Harford 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 whatso-
ever nature which is not included in the assessment 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 whenever
possible, and in order to secure the assessment of all 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 refer-
ence to sales of personal property all those selling such prop-
erty shall furnish the said Board of Assessment with a record
in writing, showing all gales made of such property, the price
received therefor, together with the name and address of the
buyer; and no person, copartnership or corporation shall be
entitled to an abatement or insolvency for any personal
property with which they may be assessed until they have