558 REVENUE AND TAXES. [ART. 81.

the Appeal Tax Court, who shall meet from time to time for the
purpose of hearing appeals and making transfers, and correcting
the accounts of assessable property charged to tax payers.

16. The Mayor and City Council shall fill all vacancies in said
Board as soon as practicable after any may happen therein, in
the manner provided for in cases of vacancies of other city
officers; and the members of said Board shall receive such com-
pensation as the Mayor and City Council shall provide, to be
paid by the city.

17. The persons appointed to compose said Appeal Tax Court
shall, before they enter upon the performance of their duties,
take an oath before a justice of the peace, that they will well
and faithfully perform the duties required by law, without favor,
affection or partiality.

18. Whenever any person shall make application for an al-
lowance or deduction on account of the sale, transfer, alienation,
16ss or removal of any property, or the collection or payment
of any public or private security for money, the County Com-
missioners or Appeal Tax Court shall interrogate him on oath
in reference thereto, and the disposal of the same, and especially
inquire of him to whom the same has been sold or transferred,
and the amount of the purchase money, or the money collected,
and how the same has been invested.

19. They shall also interrogate said person on oath in re-
ference to any acquisitions or investments made by him, and not
already assessed, and the amount of all such acquisitions and
investments shall be added to his assessable property, and if he
refuses to answer, no allowance or deduction shall be made on
his assessment.

20. Every person who shall remove to any county or city from
the county or city in which his property has been assessed, or
from any other place without the State, and whose personal
property has not been assessed for the county or city to which
he has removed, shall, when required by the collector of the
county or Appeal Tax Court of the city of Baltimore, in which
his personal property or the personal property under his care
or management doth lie, give to such collector or Appeal Tax
Court a full and particular account of his personal property in
said county or city, and of all the personal property in his