.1638
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BALTIMORE COUNTY.
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abate or increase the said valution, and shall cause their clerk
to alter and correct the same according to such abatement or
increase.
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No person
to be
charged
with pro-
perty which
fie may
have
aliened or
transferred.
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SEC. 20. And be it enacted. That no person shall be chargea-
ble with the rate or assessment on any property which he or
she may have aliened or transferred, but the same shall be
chargeable to the person who shall be entitled thereto, or have
the possession thereof by virtue of any alienation, tranfer, or
mutation of possession ; and the commissioners of the tax at
their annual meeting to note transfers and hear appeals, are
hereby empowered and required, from time to time, as often as
occasion may require, to alter and correct the account of any
person who may have parted from the possession of any property
as aforesaid, and the sum which shall be taken off shall be
charged to the person, if in the county, who may have pur-
chased or otherwise acquired the possession of the property ;
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Proviso.
Accounts of
property
lost to be
corrected.
Proviso.
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Provided, that no person shall have any allowance or deduction
on account of property aliened or transferred as aforesaid, unless
such alienation, transfer, or mutation of possession, shall take
place on or before the first Monday of June next, and on or
before the first Monday in April in any year thereafter.
SEC. 21. And be it enacted, That the commissioners of the
tax are hereby empowered and required, from time to time, as
often as occasion may require, to alter and correct the account
of any person who may have lost any negro by death or other-
wise, or any other property by destruction of any sort; Pro-
vided, that no person shall have any allowance or deduction on
account of any negro, or other property, lost by death or des-
truction, unless a report of the same is made to the commis-
sioners, supported by satisfactory evidence, on or before the
first Monday in June next, and on or before the first Monday
in April in any year thereafter.
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Allowance
for decrease
of property.
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SEC. 22. And be it enacted, That before any person shall be
entitled to an allowance for any decrease or loss of property, the
commissioners are authorized and empowered to call on the
person or persons so applying, to give in to the commissioners,
or a majority of then), a faithful account of all the increase of
his personal property if required, or the said commissioners
may, in their discretion, order and direct the collector, or such
person as they shall appoint for that purpose, to assess all the
property of such person, and make return thereof at such time
as they shall appoint, and in such case they shall be governed
in all respects agreeably to the provisions of this act.
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Correction
of valuation
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SEC. 23. And be it enacted, That the commissioners of the
tax shall have full power to call the several assessors before
them at the time limited for appeal, or at such other times as
they in their discretion shall think necessary, for the purpose of
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