1870 REVENUE AND TAXES. [ART. 81

Prior to the act of 1900, ch. 320—see section 221—this section had no applica-
tion to the valuation fixed by the tax commissioner on distilled spirits under
section 218. et seq. Monticello Co. v. Baltimore, 90 Md. 431.

This section referred to in construing sections 2 and 162—see notes thereto.
Crown Cork and Seal Co. v. State, 87 Md. 696; American Coal Co. v. Allegany
County, 59 Md. 196.

This section referred to in construing section 151—see notes thereto. State
v. Safe Deposit Co., 86 Md. 583; American Coal Co. v. Allegany County, 59
Md. 196.

This section referred to in construing section 163—see notes thereto. Schley
v. Lee, 106 Md. 395.

This section referred to in construing section 212—see notes thereto.
Graham v. Harford County, 87 Md. 328; Fowble v. Kemp, 92 Md. 636.

Cited but not construed in State v. Central Trust Co., 106 Md. 270.

See sections 18 and 162 and notes; see also, sections 171 and 183.

Increase of Assessment.

1904, art. 81, sec. 163. 1888, art. 81, sec. 145. 1884, ch. 260.
166. Before increasing the assessment of any property which has
heretofore been assessed, or adding any new property not valued and
returned to them by the proper assessor or collector, it shall be the duty
of the county commissioners or appeal tax court, as the case may be, to
notify the owner of such property by a written or printed summons, con-
taining such interrogatories in regard to such property as they may
require to be answered on oath, and appointing a certain day for such
owner to answer such interrogatories, either orally or in writing, and
make such statement, or present such proof as he may desire in the
premises; and such notice shall be served on such owner, or left at his
place of abode at least five days before the day of hearing appointed in
such summons; and such owner may answer such interrogatories con-
tained in such summons, and may appear on such return day and answer
the same under oath, orally, before such county commissioners or appeal
tax court, and may present such testimony as he may desire, and such
county commissioners or appeal tax court may think necessary and
proper to be heard; and in case such owner after being summoned shall
fail to answer in writing on oath, or to appear and answer orally such
interrogatories, such county commissioners or appeal tax court after such
return day has passed, may proceed to revalue and reassess such prop-
erty, or add such new property, according to their best judgment and
information in the premises; but no such revaluation and reassessment
shall be made by such notice; provided, that nothing in this section shall
be construed to apply to the valuation and assessment of new improve-
ments or new property discovered and assessed and returned to the
county commissioners or appeal tax court by the -proper collector or
assessor whose duty it is to assess and return the same.

This section has relation only to property which the county commissioners
have the right to assess; it does not apply to property assessed and returned
by the proper collector or assessor. Anne Arundel County v. Baltimore
Sugar Refining Co.. 99 Md. 489; Monticello Co. v. Baltimore. 90 Md. 431.

An assessment held invalid by reason of the failure to give the notice
required by this section. Myers T. Baltimore County, 83 Md. 393: Balti-
more County v. Winand. 77 Md. 524.