GARRETT COUNTY. 2733

for himself, or any other person, discount or buy, or receive for less than
its face or real value, any claim against said county, or certificate of in-
debtedness issued thereby, the person so offending shall be deemed guilty
of a misdemeanor, and upon indictment and conviction, shall pay a fine
of not less than one hundred, nor more than five hundred dollars, for
each and every such offense, one-half to go to the informer and the other
half to the school fund of said county.

1890, ch. 566, sec. 56.

113. It shall be the duty of the treasurer in his annual visits to the
different districts of the said county, for the purpose of receiving and
collecting the State and county taxes, as provided in section 101, and
at all other times to inform himself by all lawful means of all prop-
erty, stock or investments in said county liable to taxation, and not in-
cluded in the last revised list of assessments, and of all buildings and im-
provements, and of all property created or acquired since said revised
assessment, and shall value the same at the full cash value thereof, and
shall make return thereof to the county commissioners, and for the pur-
poses of this section the said treasurer shall be clothed with the powers
of general assessor, and shall receive the fees heretofore allowed by law
or usage to collectors of taxes for assessing new property in said county,
and his valuation thereof shall be subject to revision and correction by
said commissioners; but nothing in this section contained shall be con-
strued to interfere with or affect the rights, powers and duties of the
county commissioners, under and by virtue of the general law of the State
in relation to such new or other assessments of property.

1890, ch. 566, sec. 56A.

114. In all cases in which any land or real estate may be discovered in
said county, the name or names of the owner or owners of which cannot
be ascertained by the reasonable diligence of the person or persons, officer
or officers whose duty it is made by law to assess the same, and the said
real estate is, or shall be otherwise susceptible of identification and legal
description, the same shall be assessed by such description by such person
or persons, officer or officers authorized by law to make assessments, and
the same may be sold by such description, as the property of persons un-
known to the officer or officers, and the sale thereof ratified and confirmed
in the same manner hereinbefore provided for the sale and ratification of
the same in other cases of the sale of real estate for taxes; it shall not
be necessary for the county commissioners or other officer or officers mak-
ing such assessment to give any notice thereof, other than by publication
in two newspapers published in said Garrett county once a week for three
successive weeks prior thereto, giving notice to the owner or owners there-
of, or persons claiming title thereto, that the said lands, a description of
which shall be contained in said notice, will be assessed on some certain
day to be in said notice named in the manner prescribed by this section,
and warning them to come forward and claim said lands and be present
at the time of assessment if they desire so to do, the assessments made
86