2664 ARTICLE 81.

As to when property is " permanently located in any city or county of this state "
within meaning of act of 1852, ch. 337, see Hooper v. Baltimore, 12 Md. 471.

For cases dealing with sec. 173 of act of 1896, ch. 120, and a portion of sec. 178
of said act, which were omitted from Code of 1904 because completely executed or
unnecessary to be reproduced—such omissions being approved in Anne Arundel
County v. Baltimore Sugar Refining Co., 99 Md. 490—see Skinner Dry Dock Co. v.
Baltimore, 96 Md. 40; Baltimore v. Johnson, 96 Md. 741.

As to the mode of valuation and assessment, see sec. 13, et seq.

See notes to secs. 2, 166, 166A, and 223.

For a case construing act of 1910, ch. 300 (p. 251), known as the General Re-
Assessment Law, see C. & P. Telephone Co. v. Allegany County, 116 Md. 222.

An. Code, sec. 203. 1904, sec. 199. 1896, ch. 120, sec. 192. 1898, ch. 275. 1900, ch. 347.
P. L. L. art. 4, secs. 164A and 164B. 1914, ch. 532. 1916, ch. 709.

214. 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, and to value and assess and to revise all valu-
ations and assessments of real property in said city, and to lower or in-
crease 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 of the assessable property in
said City. Whenever said Court shall propose to alter or change any as-
sessment, or make any new assessment, they shall, before such assessment
is made, give at least ten days' notice thereof, in writing, served upon the
owner of the property to be assessed or re-assessed, or upon the person in
possession of the property to be assessed, or in whose custody the same may
be, or, if it be land and 1 one be in apparent occupancy thereof, then by a
notice posted on said land. Said notice shall contain such interrogatories
as may be reasonably necessary to enable said Court to correctly assess the
property. Said interrogatories shall be answered, signed and sworn to by
the owner of the property, or by the authorized agent of such owner, hav-
ing knowledge of the facts inquired for in said interrogatories. Such affi-
davit may be made before any Judge of the Appeal Tax Court, or any
assessor thereof, who is hereby authorized to take the same, and who shall
take the same without charge; or such affidavit may be made before any
officer authorized by law to take affidavits. If any person upon whom such
interrogatories are served shall neglect or refuse to answer, sign and make
oath to the same, personally or by authorized agent as aforesaid, within
ten days after service of the same, the Appeal Tax Court shall proceed to
assess the property therein referred to, according to law, upon their best
information and judgment in the premises, and shall add thereto an addi-
tional assessment of 20 % of the amount of such assessment so ascertained,
as a penalty for such failure or refusal to answer said interrogatories.
Said additional assessment may be abated, in whole or in part, by the
Appeal Tax Court, at any time before October first in any year, to take
effect for the ensuing year, upon the filing of said interrogatories answered,
signed and sworn to 'as above provided, and the Court shall thereupon fix
the assessment at such figure as will represent the proper valuation of such
property. Nothing herein, or done in pursuance hereof, shall be construed
to relieve any escaped or omitted property from being assessed when dis-

1 The word " no " evidently omitted in the act.