LLOYD LOWNDES, ESQUIRE, GOVERNOR.

peals, and the said court shall, if then in session, immediately
hear and determine the said case or shall hear and determine
the same upon its re-assembling.

138

187. It shall be the duty of the State Tax Commissioner to
supervise strictly the conduct and proceedings of the assessors, s
members of the several Boards of County Commissioners act-
ing as Boards of Control and Review, and said Boards of
Control and Review of Baltimore city, and clerks, and to re-
port to the Governor all instances of neglect or dereliction of
duty on the part of any such officers, which may come to his
notice or be brought to his attention, and to use his best efforts
to promote the prompt and effective execution of the pro-
visions of this act. All returns made by any assessors here-
under, and the entries made in the respective books hereunder
required to be entered and recorded, shall be legibly written
with ink, and not with pencil.

Supervision
of State tax
commis-
sioner.

188. If any assessor, member of the Board of County Com-
missioners, acting as a Board of Control and Review or said
Boards of Control and Review ©f Baltimore city, or clerk
appointed under this act, shall willfully neglect to perform the
duties of his office, or shall corruptly receive any fee, reward,
emolument or advantage whatsoever, to him given or extended,
to influence his conduct or the performance of his duty, under
this act, as assessor, member of said Boards of County Com-
missioners, acting as Boards of Control and Review, and said
Boards of Control and Review of Baltimore city, or clerk, he

Neglect of
duty, etc.

shall be deemed guilty of a misdemeanor, and upon conviction
thereof, shall be subject to a fine of not less than tive hundred
dollars, and not more than one thousand dollars, and may also,
in the discretion of the court, be imprisoned for a period of
time not exceeding six months.

Penalty.

Any person who shall unlawfully and fraudulently alter any
entry required by this act to be made, with the intent to affect
the assessment of property hereunder, shall be deemed guilty
of a misdemeanor, and, upon conviction, shall be punished by
imprisonment in the county or city jail for not less than six
months, nor more than one year, or be fined not less than five
hundred dollars, nor more than one thousand, or be both fined
and imprisoned as aforesaid, in the discretion of the court
Any person or officer of a corporation who shall refuse to
answer any question or questions when asked by any assessor
or shall refuse to be sworn or affirmed when required by any
assessor, in the discharge of hie official duty, shall be deemeed

Other
offeces and
penalties