1596 LAWS OF MARYLAND. [CH. 936

said notice of rejection or its deposit in the United States mail
as aforesaid.

(e) If any person, firm, association, corporation, company,
administrator, executor, guardian, or trustee shall make a
false affidavit touching the matters hereinbefore provided for,
he or they shall be deemed guilty of perjury, and upon convic-
tion thereof shall be subject to the penalties provided for that
offense now provided by law.

(f) Returns of all personal property other than automobiles
shall be made in the month of January next preceding the
date of finality of the fiscal year in which the assessment is
levied and the value of such property shall be made as of the
first date of that month.

(g) On all tangible personal property, assessed at a fair cash
value (over and above the exemptions provided by law), in-
cluding vessels, ships, boats, tools, implements, machinery,
horses, and other animals, carriages, wagons, and other ve-
hicles, there shall be paid to the County Treasurer, of Mont-
gomery County as the collector of taxes for said County the
rate of tax provided by law.

(h) Tangible personal property taxes of all kinds, excepting
the tax on motor vehicles for which a special method of collec-
tion is otherwise provided, shall hereafter be paid annually
as real estate taxes are paid in Montgomery County, that is,
the same shall become due and payable after the first day of
July in each year, and may be paid up to the 30th day of Sep-
tember in each year without incurring interest or penalty
charges. If said personal property taxes shall not be paid on
or before the 30th day of September in each year, the same
shall thereafter be in arrears and delinquent, and there shall
be added and collected with said tax a penalty of one per
centum per month upon the amount thereof for the period of
such delinquency, and such tax, with the penalties thereon,
shall constitute a delinquent tax to be collected in the manner
now provided by law.

(i) If any person neglects or refuses to file a return of per-
sonal property as required by law, and the Board of Assessment
aforesaid certifies to the Board of County Commissioners that
in its opinion, the best information obtainable does not afford
a satisfactory basis for assessment, the Board of County Com-
missioners may, by petition to the Circuit Court for Mont-
gomery County for mandamus against such person, compel
the filing of a sworn return, and in such case the Court shall
require the person at fault to pay all expenses of the proceed-
ing.