354 LAWS OF MARYLAND. [CH. 206

by said return has been increased and the owners of all
real and personal property not heretofore assessed to them,
a written notice warning such persons of the intention of
the Board of County Commissioners, upon a day named
in said notice, which date shall be not less than ten days
after the mailing of said notice, to assess to such persons
the property appearing on said return to belong to such
persons at the valuation set by said Board of Assessment
on the return, unless cause to the contrary be shown on
or before the expiration of ten days from the mailing of
said notice; and in the event that no good and sufficient
cause to the contrary be shown within such period, the
Board of County Commissioners shall proceed to assess
such property to the persons appearing on said return to
be the owners thereof at the valuation placed thereon
by the Board of Assessment. The Board of County Com-
missioners following the procedure above set forth shall
cause all of the property mentioned on said return, to be
included among the assessment or tax rolls of the County,
at the new valuation fixed by it, or if no change be made,
at the same valuation as then appearing on said rolls,
for the purpose of the next annual tax levy following such
reassessment.

If any member of said Board of Assessors, clerk or
employee, shall receive any consideration or payment des-
ignated or intended to influence his conduct or act in the
performance or omission of his duties as prescribed by
law as such member, clerk or employee, or shall corruptly
do or permit to be done or omit to do any act in discharge
of his said duties, he shall be liable to instant dismissal
and shall also be liable to indictment therefor, and upon
conviction shall be fined not exceeding Five Hundred Dol-
lars ($500. 00) for each offense and also to imprisonment
in jail or penitentiary for no more than one year, in the
discretion of the Court.

The Board of County Commissioners is hereby directed,
authorized and empowered to include in each annual levy
of taxes following the effective date of this Act, such sums
as may be necessary to pay the salary and authorized
traveling expenses of the members of said Board of
Assessment appointed as aforesaid and all expenses for
forms and clerical assistance necessary and proper to
carry out the purposes of this Act.

SEC. 2. And be it further enacted, That this Act shall
take effect January 1, 1940.

Approved May 27, 1939.