1874 REVENUE AND TAXES. [ART. 81

upon conviction shall be fined not exceeding one hundred
dollars, to be collected as other fines are collected. If any
clerk, assessor or employe appointed by the appeal tax court
shall neglect to perform the duties required by him by law or
by said court he shall be liable to be discharged by said court,
in its discretion, and if any such clerk, assessor or employe
shall receive any consideration or payment designed or intended
to influence his conduct or act in the performance or omission
of his duties, as prescribed by law or by said court as such
clerk, assessor or employe, or shall corruptly do or permit to
be done or omit to do any act in discharge of his said duties,
he shall be liable to immediate dismissal by said appeal tax
court, and shall be also liable to indictment therefor, and upon
conviction shall be fined not exceeding five hundred dollars for
each offense, and also to imprisonment in the jail or peniten-
tiary for not more than one year, in the discretion of the court.

1896, ch. 275, sec. 192 A. 1902, chs. 402, 633.

200. 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 assessment of real property in their respec-
tive counties, and to lower or increase said assessments of real
and personal property, and take steps for the discovery of all
unassessed property of every kind. Whenever they shall pur-
pose to alter or change any assessment, or make any new
assessments, 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 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. Said respec-
tive boards of county commissioners shall have full power to
appoint such agents, assessors and clerks as may, in their dis-
cretion, be necessary to enable them to carry into effect their
powers under this article, but the listing of personal property
shall not take place or be made until the year 1906, when the
same shall be taken and made under the orders and direction
of the said respective boards of county commissioners, as well
as the additional powers conferred by this article, which are
hereby intended to be made, and are made full and ample for
that purpose, and said listing shall also be made every six