1594 LAWS OF MARYLAND. [CH. 936

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 201 of the Code of Public Local Laws of
Montgomery County (1939 Edition), being Article 16 of the
Code of Public Local Laws of Maryland, title "Montgomery
County", sub-title "County Commissioners and Treasurer", be
and the same is hereby repealed, and a new Section 201 be
and the same is hereby enacted in lieu thereof and in its place
and stead, to read as follows:

201. All tangible personal property in Montgomery County
subject to taxation shall be listed and assessed at not less than
the full cash value thereof in lawful money. Such assessments
shall be made by the Board of County Commissioners for
Montgomery County upon the recommendations of the Board
of Assessment in the manner following:

(a) Said Board of Assessment shall annually cause to be
prepared printed forms or schedules of all tangible personal
property and all general merchandise and stock in trade,
owned or held in trust or otherwise, subject to taxation, to
which shall be appended an affidavit in blank, setting forth
that the foregoing presents a full and true statement of all
such personal property. When said schedule or form is ready
for delivery, notice thereof shall be given by the said Board
of Assessment by advertisement for the public by inserting
such notice once each week for three successive weeks in all
newspapers having a general circulation within Montgomery
County, and a copy of said schedule or form shall be delivered
to any resident applying therefor at the office of the said
Board of Assessment, at Rockville, Maryland, or at the respec-
tive offices of the County Treasurer, Rockville, Maryland, and
the Deputy County Treasurers in Silver Spring and Bethesda,
Maryland, or at any other places which may in the aforesaid
notice be designated by the said Board of Assessment.

(b) Every person, association, corporation, firm, or company
within Montgomery County liable to taxation hereunder, and
every association, company, executor, administrator, guardian,
or trustee holding personal property in trust liable to taxa-
tion hereunder, shall, within the calendar month immediately
following the last publication of the notice provided for in
paragraph (a) hereinabove, fill out the proper blanks in said
form or schedule with a full and true statement, as in this
section hereinabove required, and make and sign an affidavit
to the truth thereof, as aforesaid, before the chairman or any
of the members of the said Board of Assessment or before any
of the duly appointed Assessors for Montgomery County, or
before the County Treasurer of Montgomery County or any of
his Assistants or Deputies (and the said Chairman and mem-