604

LAWS OF MARYLAND.

eighteen hundred and ninety-six, Chapter one hundred and
twenty, and having been repealed and re-enacted as to the
several counties outside of Baltimore City by the Acts of
eighteen hundred and ninety-eight, Chapter two hundred and
seventy-five.

Appeal Tax
Court shall
have power
at any time to
value and
assess per-
sonal and real
property.

Sec. 164 A. The Appeal Tax Court of Baltimore City shall
have the power at any time to value and assess all personal
property and to revise such valuations and assessments of real
property in said city, and to lower or increase said assessment
of real or personal property, and to take steps for the discovery
and assessment of all unassessed property of every kind. And
it shall be the duty of said court at least once in every five
years to carefully make such general revision of all the assess-
able property in said city. Whenever said court shall pur-
pose to alter or change any assessment or make any new

Shall give
notice to the
owner.

assessment they shall, before such assessment is made, give at
least five days' notice thereof in writing to the owner of the
property to be assessed or reassessed, and if any owner be not
found within the limits of said city, then to the person in pos-
session of the property to be assessed or in whose custody the
same may be, or if it be land and no one be in the apparent
occupancy thereof, then by a notice posted on said land. The
said court in order to make any valuation, assessment, revalua-

Power to
summon
witnesses.

tion or reassessment shall have power to summon before it any
person and to interrogate him in reference to the existence,
situation or value of any property liable to assessment by said '
court, and any person so summoned and refusing to appear,
and any person refusing to be sworn or to answer touching

Penalty for
refusal to
answer, etc.

said value, revaluation or assessment, or touching his or her
property, shall be liable to prosecution therefor, and upon
conviction shall be fined not exceeding one hundred dollars,
to be collected as other fines are collected.

Neglect by
clerk, assessor
or employe
to perform,
duties
required.

Sec. 1646. If any clerk, assessor or employee apointed by
the Appeal Tax Court shall neglect to perform the duties
required by him by law or by said Court he shall be liable to
be discharged by said court, in its discretion; and if any such
clerk, assessor or employee shall .receive any consideration or
payment designed or intended to influence his conduct or act
in the performance or omission of his duties, as prescribed by
law or by said court as such clerk, assessor or employee, or
shall corruptly do or permit to be done or omit to do any act
in discharge of his said duties, he shall be liable to immediate
dismissal by said Appeal Tax Court, and shall be also liable

penalty
for violation

to indictment therefor, and upon conviction shall be fined not
exceeding five hundred dollars for each offense, and also to