2644 ARTICLE 81.

This section referred to in construing sec. 156—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 sec. 168—see notes thereto. Schley v. Lee,
106 Md. 395.

This section referred to in construing sec. 223—see notes thereto. Graham v.
Harford County, 87 Md. 328; Fowble v. Kemp, 92 Md. 636.

This section referred to in construing secs. 30 and 157—see notes thereto. Union
Trust Co. v. State, 116 Md. 370.

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

See secs. 24, 166 and 166A, and notes; see also secs. 176 and 188.

As to state tax commission, see sec. 247, et seq.

Increase of Assessment.

An. Code, sec. 166. 1904, sec. 163. 1888, sec. 145. 1884, ch. 260.

171. Before increasing the assessment of any property which has here-
tofore 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, containing
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 an-
swer 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 contained in such sum-
mons, 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 commis-
sioners 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 writ-
ing 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 property, or add such new prop-
erty, 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 improvements or new property discov-
ered 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 re-
turn the same.

This section has relation only to property which county commissioners have right
to assess; it does not apply to property assessed and returned by 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 failure to give notice required by this

section. Myers v. Baltimore County, 83 Md. 393; Baltimore County v. Winand,

77 Md. 524.
This section held to provide for giving of notice of assessment for taxation of

property held by a guardian. Baldwin v. State, 89 Md. 600.
Cited but not construed in Baltimore, etc., Ry. Co. v. Wicomico County, 93 Md.

118. (And see Wicomico County v. Bancroft, 203 U. S. 117.)
See secs. 21, 22 and 23 and notes to secs. 23, 162 and 215.