ART. 81] REVISION OF ASSESSMENTS. 1887

A bridge over the Potomac river and other property of the bridge com-
pany within the limits of Maryland, held to be taxable under the act of 1852,
ch. 337, In the county in which it was situated, the principal office of the
corporation not being in Maryland. (See section 216.) O'Neal v. Virginia,
etc., Bridge Co., 18 Md. 23.

As to when property Is "permanently located In any city or county of this
state" within the meaning of the act of 1852, ch. 337, see Hooper v. Balti-
more, 12 Md. 471.

For cases dealing with section 173 of the act of 1896, ch. 120, and a por-
tion of section 178 of said act, which were omitted from the code of 1904
because completely executed or unnecessary to be reproduced—such omis-
sions being approved in Anne Arundel County v. Baltimore Sugar Refining
Co., 99 Md. 490—see Skinner Dry Dock Co. v. Baltimore, 96 Md. 40; Balti-
more v. Johnson, 96 Md. 741.

As to the mode of valuation and assessment, see sec. S, et seq.

See notes to sections 2. 162 and 212.

1904. art. 81, sec. 199. 1896, ch. 120, sec. 192. 1898, ch. 275. 1900, ch. 347.
P. L. L., art. 4, sees. 164 A and 164 B.

203. 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
assessable property in said city. Whenever said court shall purpose
to alter or change any assessment or make any new 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 possession 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, revaluation
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 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 col-
lected as other fines are collected. If any clerk, assessor or employe
appointed 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 dis-
charged by said court, in its discretion, and if any such clerk, assessor
or employe shall receive any consideration or payment designed or
intended to influence his conduct or act in the performance or omission