912 LAWS OF MARYLAND.

then by a notice posted on said land. Said notice shall contain
such interrogatories as may be reasonably necessary to enable
said Court to correctly assess the property. Said interrogatories
shall be answered, signed and sworn to by the owner of the
property, or by the authorized agent of such owner, having
knowledge of the facts inquired for in said interrogatories. Such
affidavit may be made before any Judge of the Appeal Tax
Court, or any assessor thereof, who is hereby authorized to take
the same, and who shall take the same without charge; or such
affidavit may be made before any officer authorized by law to
take affidavits. If any person upon whom such interrogatories
are served shall neglect or refuse to answer, sign and make oath
to the same, personally or by authorized agent as aforesaid,
within ten days after service of the same, the Appeal Tax Court
shall proceed to assess the property therein referred to, accord-
ing to law, upon their best information and judgment in the
premises, and shall add thereto an additional assessment of
20% of the amount of such assessment so ascertained, as a pen-
alty for such failure or refusal to answer said interrogatories.
Said additional assessment may be abated, in whole or in part,
by the Appeal Tax Court, at any time before October first in
any year, to take effect for the ensuing year, upon the filing of
said interrogatories answered, signed and sworn to as above
provided, and the Court shall thereupon fix the assessment at
such figure as will represent the proper valuation of such prop-
erty. Nothing herein, or done in pursuance hereof, shall be
construed to relieve any escaped or omitted property from being
assessed when discovered, as may be provided by law. The said
Court, in order to make any valuation, assessment, revaluation
or reassessment, shall have power to summon before it any
person, and to interrogate him or her in reference to the exist-
ence, situation, ownership or value of any property liable to
assessment by said Court, or in reference to the taxable resi-
dence of any person, and any person so summoned and refus-
ing to appear, and any person refusing to be sworn, or to answer
touching said value, revaluation or assesment, or touching his or
her property, or touching any other fact relevant to any inquiry
before said Court, shall be liable to prosecution therefor, and,
upon conviction, shall be fined not exceeding one hundred dol-
lars, to be collected as other fines are collected.

167. The said Court is directed to alter and correct the
account of any person who may have disposed of or acquired
any property since the last assessment, or whose property, or
any part thereof, may have been omitted, if the report of such