PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 911

51. The City Collector shall at least two weeks before the
taxes become in arrear give notice, by advertisement in two
daily papers published in Baltimore City and in the Municipal
Journal, of the day on which all taxes for the current fiscal
year become in arrear; and shall, on the application, in person
or by agent or by mail, of any person to whom property is as-
sessed, deliver or send by mail a bill showing the amount of
taxes due by such person. Two weeks before the day on which
such taxes shall by law be in arrear, he shall give notice by
advertisement in the same way that all taxes not paid on or
before that date will be in arrears, and that the property on
which said taxes are levied will then be subject to be sold for
taxes. And said notice shall further state that unless the taxes
are paid before they become so in arrear, an amount equal to one
per centum per annum of the gross amount thereof, accounting
from the date when said taxes become in arrear shall be added
to each bill for taxes in arrear; and if the same be not paid be-
fore they so become in arrear an amount equal to one per centum
per annum of the gross amount of each bill, accounting from
the time said taxes became in arrear to the time of the payment
thereof, shall be added thereto as a penalty, and collected in the
same manner as the bill itself, said penalty to be paid to the City
Collector and by him to the City Register to the credit of the
Mayor anad City Council. In the case of escaped or omitted
property the penalty herein provided, and also interest shall be
added to the tax bills for the current and back years in the same
manner as if such property had not escaped or been omitted:

164-A. The Appeal Tax Court of Baltimore City shall have
the power at any time to value and assess all personal property
and to revise such valuations and assessments, and to value and
assess and to revise all valuations and assessments of real prop-
erty in said city, and to lower or increase said assessment of real
or personal property, and to take steps for the discovery and
assessment of all unassessed property of every kind. And it
shall be the duty of said Court, at least once in every five years,
to carefully make such general revision of all of the assessable
property in said City. Whenever said Court shall propose to
alter or change any assessment, or make any new assessment,
they shall, before such assessment is made, give at least ten days'
notice thereof, in writing, served upon the owner of the property
to be assessed or re-assessed, or upon the person in possession
of the property to be assessed, or in whose custody the same may
be, or, if it be land and one be in apparent occupancy thereof,