ART. 81] REVISION OF ASSESSMENT—RELISTING. 1875

years thereafter. All the penalties and requirements prescribed
in sections 173 to 203, both inclusive, as the same were enacted
and so numbered by the acts of 1896, chapter 120, 1896,
chapter 140, 1896, chapter 142 and 1896, chapter 143, so far
as the same are applicable both as to the owners of property
and assessors, or clerks appointed by the respective boards of
county commissioners, and the said boards themselves, whether
sitting to hear appeals or otherwise, shall be in force as fully
as if said sections as contained in said acts were herein re-
enacted, and apply to all assessments and valuations made by
said assessors or county commissioners at any time under this
article, and particularly to the listing of personal property in
the year 1906, and every six years thereafter, so far as the
same may be applicable and practicable. There shall always
be an appeal to the board of county commissioners from the
acts of all assessors or agents appointed by them hereunder,
or others authorized to act as assessors under the laws of this
State.
B. C. & A. Ry. Co. v. Wicomico Co., 93 Md. 123.

1898, ch. 275, sec. 192 B. 1902, ch. 633.

201. The county commissioners of the respective counties
shall appoint such number of assessors to make the assess-
ments, or relisting of personal property herein provided for, for
each county as they may deem necessary for the purpose, who
shall be residents of the county for which they are appointed,
of the full age of twenty-one years, and of sound judgment and
discretion. Such assessors are authorized to administer oath
or affirmation to any person or officer making the returns
prescribed by the preceding section in as full and ample manner
as is prescribed by section 176 of the act of 1896, chapter 120 ;
also to administer any affidavit, oath or affirmation to any
person in pursuance of the execution of their duties as asses-
sors as may be convenient and necessary to enable them to
make the assessments or relisting of property under this
article. Said affidavits are not to be charged for. And section
175 of the said act of 1896, chapter 120, in relation to returns
to assessors, shall be applicable to the relisting and assessment
of personal property now or hereafter to be made.

1698, ch. 275, sec. 192 C. 1902, ch. 633.

202. All acts done in any of the counties of this State in
reference to carrying out the provisions of section 200 in refer-
ence to revaluation or relisting of personal property and the