568 REVENUE AND TAXES. [ART. 81

vide the Appeal Tax Court of Baltimore city with the necessary
books, blanks and schedules for said listing, and there is hereby
appropriated the sum of three thousand dollars, or so much
thereof as is necessary to pay for said books, blanks and schedules
for the year eighteen hundred and ninety-eight and the same
amount or so much thereof as may be necessary is hereby appro-
priated biennially every second year thereafter. All the penalties
and requirements prescribed in this article, both as to the owners
of property, assessors and clerks for the year eighteen hundred
and ninety six shall be in force and apply to the assessment and
valuation of personal property in Baltimore city provided for in
this section for the year eighteen hundred and ninety-eight and
biennially thereafter. The schedules provided for in this article
shall be distributed in the year eighteen hundred and ninety eight
and every second year thereafter in the city of Baltimore by the
police force of said city.

1898, ch. 275.

192 A. The several boards of county commissioners shall, in
addition to the powers now vested in them by law, have the
power to value and assess all personal property, and to revise all
valuations and assessments of real property in their respective
counties, and to lower or increase said assessments of real or per-
sonal property and take steps for the discovery of all unassessed
property of every kind. Whenever they shall purpose to alter
or change any assessment or make any new assessment, they shall,
before said assessment is made, give five days' notice thereof in
writing to the owner of the property to be assessed; and if such
owner be not found within the limits of their county, then to
the person in possession of the property to be assessed or in
\jhose custody the same may be, or if it he land, and no one be
in the apparent occupancy thereof, then by a notice posted on
said land. Said respective boards of county commissioners shall
have full power to appoint such agents as may in their discretion
. be necessary to enable them to carry into effect their powers
under this article, but the listing of personal property provided
for in sections 173 and 174 of this article shall not take place
until the year nineteen hundred and two, when the same shall

-be taken and made under the orders and direction of the said

-respective boards of assessors as well as the additional powers