JOHN WALTER SMITH, ESQ., GOVERNOR.

969

CHAPTER G33.
AN ACT to amend Section 192 A of the Act of 1898, Chapter
275, entitled an Act to repeal Sections 146 C and 146 D of
Article eighty-one of the Code of Public General Laws,
title "Revenue and Taxes, " and to re-enact the same with
amendments, and also to repeal Section 192 of said Article
so far as the same relates to the several counties in this State
outside of Baltimore City, and to add a new Section to said
Article applicable to the said several counties; said Sec-
tions having been added to said Article by the Act of
1896, Chapter 120, said new Section to be known as Section
192 A and to follow Section 192 by repealing and re-enact-
ing said Section 192 A with amendments, and also to add
two new Sections to said Article, applicable to the said
several counties, said new Sections to be known as Section
192 B and Section 192 C, respectively, and to follow Section
192 A.

CHAP. 633.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That section 192 A of Article eighty-one of the
Code of Public General Laws, title "Revenue and Taxes, " be
and the same is hereby repealed and re-enacted with amend-
ments, as follows:

Repeal
and re-enact.

192 A. The several Boards of County Commissioners shall
in addition to the powers now vested in them by law, have
the power to value and assess all personal property, and to
revise all valuations and assessment of real property in their
respective counties, and to lower or increase said assessments
of real and personal property, and take steps for the discovery
of all unassessed property of every kind. Whenever they
shall purpose to alter or change any assessment, or make any
new assessments, they shall, before said assessment is made,
give five days' notice thereof in writing to the owner of the
property to be assessed, and if such owner be not found within
the limits of their county, then to the person in possession of
the property to be assessed, or in whose custody the same may
be, or if it be land, and no one be in the apparent occupancy
thereof, then by a notice posted on said land. Said respective
Boards of County Commissioners shall have full power to
appoint such agents, assessors and clerks as may, in their dis-
cretion, be necessary to enable then? to carry into effect their
powers under this Article, but the listing of personal property
provided for in sections 173 and 174 of this Article, and

Authority to
value and
assess
personal
property, etc.