HERBERT R. O'CONOR, GOVERNOR. 1477

address of each person whose assessment as shown by said
return has been increased and the owners of all real and per-
sonal 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 pro-
ceed to assess such property to the persons appearing on said
return to be the owners thereof at a valuation placed thereon
by the Board of County Commissioners and the Board of
Assessment. The Board of County Commissioners following
the procedure above set forth shall cause all of the property
mentioned on said return to be included among the assess-
ment 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.

At all times when the Board of County Commissioners are
reviewing assessments, as provided for in this Act, at least one
member of the regular Board of Assessment shall sit with
them.

It shall be unlawful for the County Commissioners to de-
crease the amount of an assessment (except to correct an
error) for the following or present fiscal year after the taxable
basis has been made up and delivered to the Treasurer.

If any member of said Board of Assessors, clerk or employee,
shall receive any consideration or payment designated or in-
tended 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 the 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 Dollars ($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 ap-
pointed as aforesaid and all expenses for forms and clerical