ART. 81] MODE AND MEASURE OF ASSESSMENT AND TAXATION. 567

section, fine and assess against the defendant, as a part of the
penalty for said misdemeanor, double the amount of taxes that
said defendant would have been required to pay on said property
if the same had been valued and assessed under existing law.

1896, ch. 120.

191. No person shall be eligible to appointment for the posi-
tion of assessor, or clerk, who at the time of entering upon the
performance of the duties prescribed in this article, shall hold or
perform the duties of any federal, State, county or municipal
office of profit or trust within this State, except a director of any
national bank, or in the case of the county commissioners of the
several counties, who as hereinbefore provided, are constituted
the boards of control and review for their respective counties.

Ibid. 1898, ch. 275.

192. The Appeal Tax Court of Baltimore city are hereby
authorized and empowered and directed to biennially revise the
assessments and valuations in the city of Baltimore. Said Appeal
Tax Court shall have the power to value and assess all personal
property in the city of Baltimore, and to revise all valuations and
assessments of real property, in the city of Baltimore, and to
lower and increase said assessments. Whenever said Appeal
Tax Court of Baltimore city shall have reason to believe that any
real or personal property in said city has been omitted, they shall
at once proceed to assess and value the same to its proper owner
or owners upon giving at least five days' notice to the reputed
owner or owners of said property, or the agent or attorney or
person in possession of the same. Said Appeal Tax Court of
Baltimore city shall also require a biennial listing to be made by
all persons within said city of all personal property to which
said persons may be in any manner entitled, as provided for in
section 173, and all the duties and requirements of sections 173
and 174, so far as the same may apply to the preparation of the
schedules by the owners of personal property in this State shall
be in force and applied in the year eighteen hundred and ninety-
eight, and biennially thereafter. The Mayor and City Council of
Baltimore shall provide the necessary assessors and clerical force
which may be required in the performance of said biennial list-
ing of personal property. The State tax commissioner shall pro-