REVENUE AND TAXES. 2665

covered, as may be provided by law. The said Court, in order to make
any valuation, assessment, revaluation or reassessment, shall have power
to summon before it any person, and to interrogate him or her in refer-
ence to the existence, situation, ownership or value of any property liable
to assessment by said Court, or in reference to the taxable residence 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 exceeding 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 consideration or pay-
ment designed or intended to influence his conduct or act in the perform-
ance 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 conviction 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 notified, 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.

An. Code, sec. 204. 1904, sec. 200. 1898, ch. 275, sec. 192A. 1902, chs. 402, 633. 1906, ch. 320.

215. 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 assess-
ments 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 assessment 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 respective boards of county commissioners shall