1888 REVENUE AND TAXES. [ART. 81

of his duties, as prescribed by law or by said court as such clerk,
assessor or employe, 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
to indictment therefor, and upon conviction shall be fined not exceeding
five hrndred dollars for each offense, and also to imprisonment in the
jail or penitentiary for not more than one year, in the discretion of
the court.

1904, art. 81, sec. 200. 1898, ch. 275, sec. 192 A. 1902, chs. 402, 633.

1906, ch. 320.

204. The several boards of county commissioners shall, in addition
to the powers now vested in them by law, have the power to value and
assess all personal property and to revise all valuations and assessment
of real property in their respective counties, and to lower or increase
said assessments of real and personal property, and take steps for the
discovery of all unassessed property of every kind. Whenever they
shall purpose to alter or change any assessment, or make any new
assessments, they shall, before said assesment is made, give five days'
notice thereof in writing to the owner of the property to be assessed,
and if such owner be not found within the limits of their county, 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. Said respec-
tive boards of county commissioners shall have full power to appoint
such agents, assessors and clerks as may in their discretion be necessary
to enable them to carry into effect their powers under this article, but
the listing of personal property shall not take place or be made until
the year 1908, when the same shall be taken and made under the order
and direction of the said respective boards of county commissioners, as
well as the additional powers conferred by this article, which are
hereby intended to be made and are made full and ample for that pur-
pose, and said listing shall also be made every six years thereafter. All
the penalties and requirements prescribed in sections 173 to 203, both
inclusive, as the same were enacted, and so numbered by the acts of
1896, chapter 120, 1896, chapter 140, 1896, chapter 142, and 1896,
chapter 143, so far as the same are applicable, both as to the owners
of property and assessors or clerks appointed by the respective boards
of county commissioners, and the said boards themselves, whether
sitting to hear appeals or otherwise, shall be in force as fully as if said
sections as contained in said acts were herein re-enacted, and apply to
all assessments and valuations made by said assessors or county com-
missioners at any time under this article, and particularly to the listing
of personal property in the year 1908, and every six years thereafter,
so far as the same may be applicable and practicable. There shall
always be an appeal to the board of county commissioners from the