154                         LAWS OF MARYLAND.                   [CH. 91

assess the property mentioned in the return unless cause to the
contrary be shown on or before ten days from the date of said
notice; and in the event no good cause to the contrary be shown
within the time limit mentioned in said notice, the County
Commissioners shall proceed to assess such property to the
person appearing on the return as the owner. It shall be the
further duty of said board to examine for the purpose of re-
valuation or reassessment all of the property in the Seventh
Election District of Montgomery County during the year 1932
and during each fifth year thereafter; all of the property in the
Thirteenth Election District during the year 1933 and during
each fifth year thereafter; all of the property in the Tenth,
Fourth and Fifth Election Districts during the year 1934
and each fifth year thereafter; all of the property in the Eighth,
Sixth, First and Ninth Election Districts during the year 1935
and during each fifth year thereafter; and all of the property in
the Third, Eleventh, Twelfth and Second Election Districts
during the year 1936 and during each fifth year thereafter.
Following the examinations above authorized as speedily as
possible following the completion of the examination of all the
property in any election district the said Board of Assessment
shall make a return to the Board of County Commissioners
under oath setting forth the following information: a brief
description sufficient for identification of each item, piece or
parcel of real or personal property in such district, the name
or names and address of the owner or owners thereof, the valua-
tion of said property then appearing on the assessment books
of the said county and any new valuation or assessment estab-
lished by said Board of Assessment at the full cash value
thereof; the land shall be itemized by either the acre or square
foot unit of valuation and each gradation of the rate of value
tion in any one parcel or ownership shall appear as a separate
item and all dwelling houses and business structures and all
other structures having a cubical content of more than 6, 000
cubic feet shall be assessed on a cubic foot valuation and the
rate of assessment and the total assessment shall be set out for
each structure; every building or structure with an assessed
value in excess of $100. 00 shall be enumerated as a separate
item. It shall then be the duty of the clerk of the Board of
County Commissioners of Montgomery County to mail to the
postoffice address of each person as shown by said return a writ-
ten notice warning such person of the intention of the Board of
County Commissioners upon a day named in said notice, which