FREDERICK COUNTY. 2481

with interest thereon from the date of the judgment, in excess of what
the tax should have been, as determined by said judgment or order of
the Circuit Court for Frederick County. An appeal may be taken to the
Court of Appeals by either the petitioner or the Mayor and Aldermen of
Frederick, within ten days after the rendition of said judgment or order,
by the Circuit Court for Frederick County, and the record shall be imme-
diately transmitted to the Court of Appeals, which Court shall hear and
determine the question involved as soon thereafter as practicable. In
the absence of any appeal the action of the assessors, City Register or
Board of Equalization and Review shall be final. The Board of Alder-
men when sitting as a Board of Equalization and Review, shall have full
power and authority to examine any person, including the party com-
plaining, on oath, or affirmation, as the case may be, touching the par-
ticulars of value of his property, and may abate or increase the assess-
ment or valuation of said assessors or City Register as the exigencies of
the case and right and justice may require. In case of a disagreement
among the members of the Board of Equalization and Review, the con-
currence of a majority of them shall be necessary for the passage or adop-
tion of an assessment. The Mayor shall not act as a member of the Board
of Equalization and Review, but the President of the Board of Aldermen
shall preside at all meetings of said Board when sitting as a Board of
Equalization and Review.

1908, ch. 57, sec. 245F. 1918 Code, sec. 252.

230. In case of the refusal or inability of any or all of the assessors to
execute the duties of their office by reason of sickness or otherwise, the
Mayor shall, subject to confirmation by the Board of Aldermen, appoint
some other person or persons, in his or their place as the case may be.
And in case of a disagreement among the assessors, the concurrence of a
majority of them shall be necessary for the passage or adoption of an
assessment, or any other matter. And in the matter of assessment of
property and changing assessments or revaluation of the same, every as-
sessor provided for in this Act when employed by the city to make an
assessment or revaluation shall inform himself by all lawful means of all
property described in Section 232 of this Article. If any of the assessors
above mentioned shall neglect to perform the duties required of him or
them, he or they shall be liable to be discharged by the Mayor in his dis-
cretion; and if any assessor shall receive any consideration or payment
designed or intended to influence his conduct, or act in the performance,
or omission of his duty as prescribed by law as assessor, or shall corruptly
do or permit to be done, or omit to do any act in the discharge of said
duties, he shall be liable to immediate dismissal by the Mayor, and shall
also be liable to indictment therefor, and upon conviction shall be fined
not exceeding fifty dollars for each offense, and also shall be liable to im-
prisonment in the jail of Frederick County for not more than six months,
in the discretion of the court.