574

LAWS OF MARYLAND.

CHAP. 402.

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 respective
Boards of County Commissioners shall have full power to

Agents,
assessors and
clerks
appointed.

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
provided for in sections 173 and 174 of this Article, and
required by the sections of this Article to be made in the
year eighteen hundred and ninety-eight, shall not take place
or be made until the year nineteen hundred and two, when
the same shall be taken and made under the orders and direc-
tion 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 years thereafter. All the penalties and require-
ments prescribed in this Article, both as to 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, 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
nineteen hundred and six, and every six years thereafter, so
far as the same may be applicable and practicable. There

Appeal may
be taken.

shall always be an appeal to the Board of County Commis-
sioners from the acts of all assessors or agents appointed by
them hereunder, or others authorized to act as assessor under
the laws of this State.

Assessors
appointed

Administer
oath.

192s. The County Commissioners of the respective counties
shall appoint such number of assessors to make the assessments,
or re-listing 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 pre-
scribed by the preceding section in as full and ample manner
as is prescribed by section 176 of this Article; also to admin-
ister any affidavit, oath or affirmation to any person in pur-
suance of the execution of their duties as assessors, as may be
convenient and necessary to enable them to make the assess-
ments or re-listing of property under this Article; said
affidavits not to be charged for. And section 175 of this