1860 REVENUE AND TAXES. [ART. 81

such president is hereby required to file the same in said office; and
any such president neglecting or refusing to comply with the provisions
of this section shall be fined fifty dollars for such neglect or refusal,
to be recovered as other fines are recovered under this code.*

Object of this section. This section referred to in construing section 100—
see notes thereto. State v. Consolidated Gas Co., 104 Md. 368.

See sec. 177.

1904, art. 81, sec. 155. 1888, art. 81, sec. 137. 1878, ch. 178.
158. The county commissioners and appeal tax court are directed
annually to correct the assessment of the property in their respective
counties and the city of Baltimore, and to alter and correct the valua-
tion of any property which may have been improperly valued, and.to
assess the same at its true value, and to alter and correct the account
of any person whose property or any part thereof may have been omitted
in the former assessment, or may have been since acquired; and if real
estate or other property shall, from any cause, have increased or dimin-
ished largely and materially in value since the last levy, they shall
correct, alter and amend the assessment of the same as aforesaid, so as
to conform to its present value; they shall also, at any time, when so
directed by the state tax commissioner, with the concurrence of the
attorney general (signified by his opinion in writing), correct the
assessment of the property in the respective counties and in the city
of Baltimore, by striking therefrom any property which they shall be
instructed by the said tax commissioner and attorney general is not
subject to taxation under the laws of this State or of the United States.
The powers given by this section should not be exercised in an arbitrary
or capricious manner. The property owner has a right to be heard before
his rights are passed on. Hence, county commissioners have no authority to
increase the valuation of property already assessed, or to add thereto other
property not valued and returned to them by the proper assessors or col-
lectors, until the owner has been notified and has an opportunity to be heard.
A notice held not to be sufficient under this section and section 166. Assess-
ment, Illegal—remedy. Baltimore County v. Winand, 77 Md. 524; Allegany
County v. New York Mining Co., 76 Md. 554; Allegany County v. Union
Mining Co., 61 Md. 553.

As to the remedy in case of an unlawful assessment, see also, note to sec-
tion 163.

This section is not invalid because it does not expressly provide for notice
to the property owner, and the court will not presume in the absence of
allegation and proof, that no notice was given. Baltimore v. Grand Lodge,
60 Md. 284. Cf. Monticello Co. v. Baltimore, 90 Md. 416.

While the section gives county commissioners power to alter an assess-
ment as made by the assessors if in their Judgment It has largely increased
or diminished, it does not authorize them to change the mode or manner of
an assessment. Allegany County v. Union Mining Company, 61 Md. 552.
See section 15, 16 and 17 and sections 166 and 204 and notes.

Ibid. sec. 156. 1888, art. 81. see. 138. 1860, art. 81, sec. 97. 1847, ch. 266,

sec. 10. 1864. ch. 391. 1872, ch. 127. 1874, ch. 483, sec. 87.

1902, ch. 468. 1906, ch. 84.

159. The president or other proper officer of the banks, State and
national, and other incorporated institutions in the several counties, the

*This section was probably repealed by implication by the act of 1908, ch. 240
(the new corporation law)—see art. 23. sec. 4.