2666 ARTICLE 81.

have full power to appoint such agents, assessors and clerks as may in
their discretion be necessary to enable them to carry into effect their powers
under this article, but the listing of personal property shall not take place
or be made until the year 1908, when the same shall be taken and made
under the order and direction of the said respective boards of county com-
missioners, as well as the additional powers conferred by this article, which
are hereby intended to be made and are made full and ample for that pur-
pose, and said listing shall also be made every six years thereafter. All
the penalties and requirements prescribed in sections 173 to 203, both
inclusive, as the same were enacted, and so numbered by the acts of 1896,
chapter 120, 1896, chapter 140, 1896, chapter 142, and 1896, chapter
143, so far as the same are applicable, both as to the owners of property
and assessors or clerks appointed by the respective boards of county com-
missioners, and the said boards themselves, whether sitting to hear appeals
or otherwise, shall be in force as fully as if said sections as contained in
said acts were herein re-enacted, and apply to all assessments and valua-
tions made by said assessors or county commissioners at any time under
this article, and particularly to the listing of personal property in the
year 1908, and every six years thereafter, so far as the same may be applica-
ble and practicable. There shall always be an appeal to the board of county
commissioners from the acts of all assessors or agents appointed by them
hereunder, or others authorized to act as assessors under the laws of this
State.1

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

Between adoption of act of 1898, ch. 275, and act of 1900, ch. 320 (sec. 232 of
art. 81), this section provided an appeal in the counties from the valuation of dis-
tilled spirits under sec. 229, et seq. Hence, a tax in Baltimore county upon distilled
spirits under sec. 229, et seq., was held valid. The proviso clause at end of sec. 2 did
not preclude act of 1898 from embracing above appeals, but such appeal is now
superseded by sec. 232. Fowble v. Kemp, 92 Md. 633 (cf. dissenting opinion, p. 641).
And see Carstairs v. 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 time fixed for annual levy. B., C. & A. Ry. Co. v. Wicomico County,
93 Md. 123. (And see Wicomico County v. Bancroft, 203 U. S. 117.)

This section referred to in construing art. 15 of Declaration of Rights and
art. 81, secs. 249 and 262—see note thereto. Leser v. Lowenstein, 129 Md. 256.

See secs. 21 to 25 and 162 and notes.

An. Code, sec. 205. 1904, sec. 201. 1898, ch. 275, sec. 192B. 1902, ch. 633.

216. The county commissioners of the respective counties shall ap-
point 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

1 The acts of 1898, ch. 275, and 1902, chs. 402 and 633, codified in secs. 215, 216 and 217,
relating to relisting of personal property in the several counties (except Baltimore
county), and giving to' county, commissioners power also to revise assessments of real
property, refer specially to secs. 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 art. 81 as contained in that act and its supplements of 1896, chs. 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 secs. 215-217.