196 JOURNAL OF PROCEEDINGS [Feb. 8,

lar session thereof, and shall perform such other duties as
may be prescribed by law.

SEC. 150. The County Commissioners and Appeal Tax
Court, are directed annually to correct the assessment of the
property in their respective counties and the City of Balti-
more, and to alter and correct the valuation of any property
which may have been improperly valued, and to assess the
same at its true value, and to alter and correct the account
of any person whose property or any part thereof may have
been omitted in the former assessment, or may have been
since acquired ; and if real estate or other property shall,
from any cause, have increased or diminished largely and
materially in value since the last levy, they shall correct,
alter and amend the assessment of the same as aforesaid, so
as to conform to its present value. They shall also, at any
time, when so directed by the State Tax Commissioner, with
the concurrence of the Attorney-General, (signified by his
opinion in writing,) correct the assessment of the property in
the respective counties and in the City of Baltimore, by
striking therefrom any property which they shall be in-
structed by the said Tax Commissioner and Attorney-Gen-
eral, is not subject to taxation under the laws of this State,
or of the United States.

SEC. 151. At the time of making the returns of stockhold-
ers to the County Commissioners and Appeal Tax Court, as
required by law, the President or other proper officer of every
bank or other incorporated institution, shall furnish to the
County Commissioners of each county in which such banker
other incorporated institution shall own and possess any real
property, and to the Appeal Tax Court of Baltimore City, if
such bank or other incorporated institution shall own and
possess any real property in said city, a true statement of
such real property, situate or located in such county or city,
and such real property shall be valued and assessed by said
County Commissioners and Appeal Tax Court, respectively,
to the said bank or incorporated institution so owning the
same, and said County Commissioners and Appeal Tax Court
shall give duplicate certificates of such valuation and assess-
ment to such President or other officer, who shall transmit
one of such duplicate certificates with his return to the
State Tax Commissioner, and State, county or city tax shall
be levied upon and paid by such bank or other incorporated
institution on such assessment, in the same manner as the
same are levied upon, and paid by individual owners of real
property, in such county or city. The State Tax Commis-
sioner shall deduct the assessed value of such real property,
according to the certificates so furnished to him from said