152 REVENUE AND TAXES. [ART. 81.

said mortgagee or his assigns by the mortgagor, to be collected
by the proper authorities as other taxes for county purposes in
said several above specially enumerated counties are collected.
All of such taxes collected in said several counties shall be
applied exclusively therein to county purposes, free, clear and
discharged from any claim of the State or its fiscal officers;

and the tax hereby levied shall in each year be due and paya-
ble in that one of the above named counties in which the mort-
gage is recorded, and if any mortgage is recorded in two or
more of said above named counties the tax hereby levied shall
each year be paid to the county where the greater portion of
the property covered by the mortgage is located. This section
and the 6ve succeeding sections shall not apply to the remain-
ing counties nor to Baltimore city, as to which remaining coun-
ties and city the mortgage tax levied by the Act of 1896,
chapter 120, sections 146 A, 146 B, 146 e, 146 D, 146 E and
146 F, and by the Act of 1898, chapter 313, supplemental
thereto, is repealed.

Approved April 5, 1906.

Mode and Measure of Taxation.

1902, chs. 402 and 633. 1906, ch. 320.

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 prop-
ertj 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 respective boards
of county commissioners shall have full power to appoint such
agents, assessors and clerks 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 shall not take