262 LAWS OF MARYLAND.

returned to them in said schedules at a greater valuation than
the value of the same as estimated by the owner or holder
thereof, or shall value any property, real or personal, without
the owner thereof being present, then it shall be the duty of said
assessors to notify the person or persons whose property has
been valued or whose assessment has been so increased of the
property upon which the increased valuation has been made,
and the amount of such increase. This notice shall be served
personally upon the person in whose name said property has
been listed, or by leaving the same at the place of residence
of said person or upon the premises which has been assessed
or the assessment of which has been so increased. Unless
said taxable persons shall within twenty days after the service
of or receipt of said notice of assessment or of increased valua-
tion and assessment of said property file a notice of appeal in
writing with the Board of County Commissioners, acting as
a board of control and review of the county in which the as-
sessment has been made, said valuation and assessment shall
be final and binding upon said person or property, except in so
far as the same may be changed by the Board of County Com-
missioners of the respective counties of this State, as here-
inafter provided for. In valuing the stock or shares in any
company, bank, association or corporation, the number of
shares of such stock in such bank, company, association or
corporation owned by the persons to whom the same are val-
ued shall be stated, together with the respective taxable value
of each as ascertained by the State Tax Commisisoner. In
valuing bonds, securities and other investment, the nature of
such bonds, securities and other investments shall be briefly
stated, with the respective values of each. Tn valuing and
assessing any property in this State not exempted from taxa-
tion under the laws thereof which is not specifically mentioned
in this Article, the method pursued shall be that prescribed by
the laws of this State, which are applicable to such property
and are in force where such valuation is made.

SEC. 17. Whenever the said assessors prior to the filing of
their returns as hereinafter provided, shall discover or receive
credible information or have reason to believe that any real or
personal property has been omitted in the assessment of prop-
erty in the respective assessment districts, and has not been
scheduled and assessed; or that any person, company or cor-
poration has from any cause omitted to list the whole or any
part of his, her or their property; or that any real estate, by
reason of defective description thereof, has not been properly
assessed, they shall proceed forthwith to correct his list and
add such property to the assessment, so that said property