ART. 81] REVISION OF ASSESSMENT——RELISTING. 1889

acts of all assessors or agents appointed by them hereunder, or other?
authorized to act as assessors under the laws of this State.*

This section being confined to county commissioners, has no relation to the
appeal tax court, and does not apply to Baltimore city. Monticello Co. v.
Baltimore, 90 Md. 431; Fowble v. Kernp, 92 Md. 633.

Between the adoption of the act of 1898, ch. 275, and the act of 1900, ch.
320 (section 221 of article 81), this section provided an appeal in the coun-
ties from the valuation of distilled spirits under section 218, et seq. Hence,
a tax in Baltimore county upon distilled spirits under section 218, et seq.,
was held valid. The proviso clause at the end of section 2 did not preclude
the act of 1898 from embracing the above appeals, but such appeal is now
superseded by section 221. Fowble v. Kemp, 92 Md. 633 (cf, dissenting opin-
ion, page 641). And see Carstairs 17. Cochran, 95 Md. 510 (affirmed in 193
U. S. 10).

This section referred to in deciding that property liable to taxation might
be assessed after the time fixed for the annual levy. B., C. & A. Ry.
Co. v. Wicomico County, 93 Md. 123. (And see Wicomico County v. Ban-
croft, 203 U. S. 117.)

See sections 15 to 19 and 158 and notes.

1904. art 81, sec. 201. 1898, ch. 275. sec. 192 B. 1902, ch. 633.
205. The county commissioners of the respective counties shall
appoint such number of assessors to make the assessments, or relisting
of personal property herein provided for, for each county as they may
deem necessary for the purpose, who shall be residents of the county
for which they are appointed, of the full age of twenty-one years, and
of sound judgment and discretion. Such assessors are authorized to
administer oath or affirmation to any person or officer making the returns
prescribed by the preceding section in as full and ample manner as is
prescribed by section 176 of the act of 1896, chapter 120; also to
administer any affidavit, oath or affirmation to any person in pursuance
of the execution of their duties as assessors as may be convenient and
necessary to enable them to make the assessments or relisting of prop-
erty under this article. Said affidavits are not to be charged for. And
section 175 of the said act of 1896, chapter 120, in relation to returns
to assessors, shall be applicable to the relisting and assessment of per-
sonal property now or hereafter to be made.+

*Kent county is exempted from the provisions of the act of 1906, ch. 320—see
acts 1908, ch. 589.

The acts of 1898, ch. 275, and 1902, chapters 402 and 633, codified in sections
204, 205 and 206, relating to the relisting of personal property in the several
counties (except Baltimore county), and giving to the county commissioners
power also to revise assessments of real property, refer specially to sections 173,
174, 175 and 176 of the general assessment act of 1896, ch. 120, as such sections
are therein numbered, and in general terms to other provisions of article 81 as
contained In that act and its supplements of 1896, chapters 140, 142 and 143.
These several sections and provisions (the directions of which had been exe-
cuted), were not reproduced in the code of 1904, they being revived, however,
by words of general reference, and thus made effective parts of sections 204-206.

+ The acts of 1898, ch. 275, and 1902. chapters 402 and 633, codified in sections
204, 205 and 206, relating to the relisting of personal property in the several
counties (except Baltimore county), and giving to the county commissioners
power also to revise assessments of real property, refer specially to sections 173,
174, 175 and 176 of the general assessment act of 1896, ch. 120, as such sections
are therein numbered, and in general terms to other provisions of article 81 as
contained in that act and its supplements of 1896, chapters 140, 142 and 143,
These several sections and provisions (the directions of which had been exe-
cuted), were not reproduced in the code of 1904, they being revived, however,
by words of general reference, and thus made effective parts of sections 204-206.