ART. 81] REVISION OF ASSESSMENTS. 1873

values of each. In valuing and assessing any property in this
State not exempted from taxation under the laws thereof which
is not specifically mentioned in this article, the method pursued
shall be that prescribed by the laws of this State which are
applicable to such property and are in force where such valua-
tion is made.

B. C. & A. Ry. Co. v. Wicomico Co., 93 Md. 118. Skinner Dry Dock Co.
v. Balto. City, 96 Md 40.

NOTE—The sections of the general assessment act of 1896, chapter 120,
which have been completely executed, are omitted. Sections 173 to 192 of
that act as therein numbered, prescribing the powers, duties and obligations
of assessors, clerks, boards of control and review for Baltimore city and
of the county commissioners acting in their several counties as boards of
control and review, and declaring the duties of owners of real and personal
property in regard to the returns thereof to the assessors and the like,
are also omitted as unnecessary to be reproduced.

1896, ch. 120, sec. 192. 1898, ch. 276. 1900, ch. 347. P. L. L., art. 4, secs.

164 A and 164 B.

199. The appeal tax court of Baltimore city shall have the
power at any time to value and assess all personal property
and to revise such valuations and assessments of real property
in said city, and to lower or increase said assessment of real
or personal property and to take steps for the discovery and
assessment of all unassessed property of every kind. And it
shall be the duty of said court at least once in every five years
to carefully make such general revision of all the assessable
property in said city. Whenever said court shall purpose to
alter or change any assessment or make any new assessment
they shall, before such assessment is made, give at least five
days' notice thereof in writing to the owner of the property to
be assessed or reassessed, and if any owner be not found
within the limits of said city, then to the person in possession
of the property to be assessed or in whose custody the same
may be, or if it be land and no one be in the apparent
occupancy thereof then by a notice posted on said land. The
said court in order to make any valuation, assessment, revalu-
ation or reassessment shall have power to summon before it
any person and to interrogate him in reference to the exist-
ence, situation or value of any property liable to assessment
by said court, and any person so summoned and refusing to
appear, and any person refusing to be sworn or to answer
touching said value, revaluation or assessment, or touching his
or her property shall be liable to prosecution therefor, and