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ART. LXXXI] APPEAL TAX COURT. 651
to summon before it any person, and to interrogate him or her in
reference to the existence, situation, ownership or value of any property
liable to assessment by said Court, or in reference to the taxable resid-
ence of any person, 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, or touching
any other fact relevant to any inquiry before said Court, shall be liable
to prosecution therefor, and, upon conviction, shall be fined not exceed-
ing one hundred dollars, to be collected as other fines are collected.
If any clerk, assessor or employee 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 discharged by said court, in its discretion;
and if any such clerk, assessor or employee shall receive any considera-
tion or payment designed or intended to influence his conduct or act
in the performance or omission of his duties, as prescribed by law or
by said court as such clerk, assessor or employee, 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 con-
viction shall be fined not exceeding five hundred 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.
Any notice required, by this section or by any other law, to be given
by the Appeal Tax Court shall be deemed prima facie to be served if
the same is deposited in the mail (and is not returned as undelivered)
under cover with the return address of the Appeal Tax Court on the
outside, and directed to the place of residence of the person to be noti-
fied, or to the address of such person as it appears in the last published
Baltimore City Directory, or if not contained in such Directory then
to the address of the property (if real estate) regarding which such
notice is sent, for delivery to the occupant thereof; and the Appeal
Tax Court shall, for the purpose of preserving a record of the service
of notices by mail, note in a book the date of placing in the mail the
envelope or cover containing such notice.*
204.
This section referred to in construing article 15 of the Declaration of
Rights and article- 81, sections 235 and 248—see note thereto. Leser v.
Lowenstein, 129 Md. 256.
1904, art. 81, sec. 207. 1896, ch. 140. sec. 197. 1916, ch. 226.
211. The provisions of this Article shall not apply to the shares of
homestead or building associations incorporated under the laws of the
State to the extent that such shares represent investments in cash, fix-
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*The act of 1914. chapter 532, section 164A, should have been codified in this
section in volume 3 of the code; in order to correct this omission, the section is
here reproduced with the act of 1916, chapter 709, added.
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