560 REVENUE AND TAXES. [ART. 81

less amount of property made taxable by this article, than should
have been returned by such taxable person, copartnership, unin-
corporated association, company, limited partnership, joint stock
association or corporation, the persons entering into such agree-
ment, arrangement or undertaking shall be guilty of conspiracy,
and upon conviction thereof shall be sentenced to pay a fine not
exceeding one thousand dollars, and undergo an imprisonment
not exceeding three years, in the discretion of the court.

1896, ch. 120.

178. It shall be the duty of the said assessors upon the return
to them of the said schedules of property to carefully examine
the same and the various items thereof as listed by the owners of
said property, and said assessors shall determine and settle the
value of each item of property returned in said schedule after
examination of said schedule and also an examination under oath
of the party making the return of any other person; and said
assessors shall personally inspect all real estate in their respective
districts. In determining and settling such valuation the assessors
shall value each item of the same at its full cash value without
looking to a forced sale. If the said assessors shall value any
property returned to them in said schedules at a greater valua-
tion than the value of the same as estimated by the owner or
holder thereof, then it shall be the duty of said assessors to notify
the person or persons whose assessment has been so increased of
the property upon which the increased valuation has been made
and the amount of such increase. This notice shall be served
personally upon the person in whose name said property has been
listed or by leaving the same at the place of residence of said
person or upon the premises the assessment of which has been so
increased. Unless said taxable person shall, within twenty days
after the receipt of said notice of increased valuation and assess-
ment of said property, file a notice of appeal in writing with
the board of county commissioners acting as a board of control
and review of the county in which the assessment has been
made, or with the board of control and review of Balti-
more city, if the assessment has been made in said city,
said valuation and assessment shall be final and binding
upon said personal property except in so far as the same may