1254 REVENUE AND TAXES. [ART. 81.

1878, ch. 178.

137. The county commissioners and appeal tax court are
directed annually to correct the assessment of the property in their
respective counties and the city of Baltimore, and to alter and
correct the valuation of any property which may have been im-
properly valued, and to assess the same at its true value, and to
alter and correct the account of any person whose property or any
part thereof may have been omitted in the former assessment, or
may have been since acquired; and if real estate or other property
shall, from any cause, have increased or diminished largely and
materially in value since the last levy, they shall correct, alter and
amend the assessment of the same as aforesaid, so as to conform,
to its present value; they shall also, at any time, when so directed
by the State tax commissioner, with the concurrence of the
attorney general, (signified by his opinion in writing,) correct the
assessment of the property in the respective counties and in the
city of Baltimore, by striking therefrom any property which they
shall be instructed by the said tax commissioner and attorney
general, is not subject to taxation under the laws of this State, or
of the United States.

M ,& C. C, v. Grand Lodge, &c , 60 Md. 280. Co. Comm'rs v. Union Mining:
Co., 61 Md. 545.

P. G. L., (1860,) art 81, sec. 97. 1847, ch. 266, sec. 10. 1864, ch. 391.
1872, ch. 127. 1874, ch 483, sec 87.

138. The president or other proper officer of the banks, State
and national, and other incorporated institutions in the several
counties and the city of Baltimore, shall annually, on or before
the first day of March, furnish to the county commissioners of
each county or the appeal tax court of Baltimore city, in which any
of its stockholders may reside, a list of the said stockholders, so
far as their place of residence may be known to such officer,
together with the number of shares of stock held by each. In case
the president or other proper officer of said bank or other corpor-
ation, fail or refuse to furnish the statement herein required, to
the appeal tax court or the county commissioners aforesaid, on or
before the day hereinbefore specified for that purpose, then for
each day that shall thereafter elapse until the said statement shall
be furnished, the said bank or other corporation shall pay to the
mayor and city council of Baltimore, or the county commissioner,