HERBERT R. O'CONOR, GOVERNOR. 305

sales of such property and attend the public sales thereof
whenever possible, and in order to secure the assessment
of all personal property may each year inspect the Federal
and State income tax returns of all citizens and residents
of Harford County.

In order to facilitate the obtaining of information in ref-
erence to sales of personal property all those selling such
property shall upon request furnish the said Board of As-
sessment with a record in writing, showing all sales made
of such property, the price received therefor, together with
the name and address of the buyer; and no person, copart-
nership or corporation shall be entitled to an abatement or
insolvency for ai^y personal property with which they may
be assessed until they have furnished said Board with the
name and address of the person or persons to whom they
have transferred it. Anyone violating the provisions of
this paragraph will be guilty of a misdemeanor and subject
to a fine of not less than Twenty-five Dollars ($25. 00) or
more than One Hundred Dollars ($100. 00).

It shall be the duty of the clerk of the Board of County
Commissioners to mail to each person shown on said re-
turn as the owner of unassessed property, a notice warning
such person of the intention of said Board to assess the
property mentioned in the return made to them by the
Board of Assessment, 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 the said notice, the
County Commissioners shall! proceed to assess such prop-
erty to the person appearing on the return as the owner,
at an amount agreed upon by the County Commissioners
and the Board of Assessment.

87-B. It shall be the further duty of said Board of
Assessment to examine for the purpose of revaluation or
reassessment, all of the property in the several election
districts of Harford County; and it shall be the duty of
said Board, at least once in every five years, and oftener
when possible, to carefully make such general review of all
of the assessable property in each of said districts.

When a general review is to be made by the said Board
as provided for in the preceding paragraph, the County
Commissioners of Harford County shall appoint a person
having the same qualifications and subject to the same ap-
proval as the Deputy Assessor, who shall, assist the Board
of Assessment in its review of the assessments. During the
time he is so employed he shall be a member of said Board,
and shall be entitled to such pay for his said services as
the County Commissioners may determine is proper.