HERBERT R. O'CONOR, GOVERNOR. 1595

bers of the said Board of Assessment and the duly appointed
Assessors for Montgomery County, and the County Treasurer
of Montgomery County and his Assistants and Deputies, are
hereby authorised to administer such and all oaths in connec-
tion with their duties as Assessors or Collectors of taxes with-
out charge), or before any person authorized by law to ad-
minister oaths; and the address in Montgomery County of
the person, corporation, or company making affidavit shall in
each case be given below his, its, or their signature, and there-
upon said Board of Assessment, or anyone of the members
thereof, shall assess said property at its full cash value, and
enter the same in the columns upon said blanks provided -for
that purpose, and the amount thus ascertained shall be en-
tered upon the books for taxation for each fiscal year.

(c) If any person, firm, association, corporation, com-
pany, administrator, executor, guardian, or trustee shall fail to
make and deliver to the said Board of Assessment, within the
calendar month immediately following the last advertisement
of the notice hereinbefore required, the form or schedule of
his or its said personal property owned, held in trust, or other-
wise, as provided for in this section, then the said Board of As-
sessment shall without delay, from the best information they
can procure, make an assessment against such person, firm, as-
sociation, corporation, company, administrator, executor,
guardian, or trustee, to which said Board of Assessment shall
add fifteen per centum thereof.

(d) If the said Board of Assessment be not satisfied as 'to
the correctness of the return of personal property made by any
person, firm, association, corporation, company, administrator,
executor, guardian, or trustee, said Board may reject said re-
turn, and said Board, or any one of the members thereof, may
from the best information he or they can procure, or by mak-
ing such examination of the personal property as may be prac-
ticable, assess the same in such amount as may to him or them
seem just; and notice of the rejection of the sworn return shall
be given to the party interested by leaving the same at the ad-
dress given in said return or by placing a copy of the notice
in the United States mail postage prepaid, addressed to such
person at his ordinary post office address for the receipt of
mail, in a sealed envelope with the return address of the Board
of County Commissioners for Montgomery County, on the out-
side; and in all such cases there shall be a right of appeal from
the action taken by the said Board of Assessment to the Board
of County Commissioners for Montgomery County, or any
Board of Tax Appeals which may hereafter be created for such
purpose by said County Commissioners; provided, however,
that such appeal is made within twenty days after delivery of