ART. 81.] REVENUE AND TAXES. 559

possession, or under his care and management liable to be as-
sessed, and which before that time shall not have been assessed
in the said county or city, and the name of the person to whom
it belongs.

21. If any person shall, when required by a collector or by
the Appeal Tax Court, or after ten days' notice, neglect to
render the account required in the last preceding section, he
shall forfeit a sum not exceeding one thousand dollars, and the
collector or Appeal Tax Court shall, on his or their own know-
ledge and on the best information he or they can obtain, value
the property of such person to the utmost sum he or they be-
lieve the same to be worth in cash; and in his or their return
of said valuation he or they shall certify the said refusal or
neglect, and the County Commissioners or Appeal Tax Court
shall assess such person according to the sum so returned, and
the same shall be collected as the assessment.

22. Whenever any person shall apply to the County Commis-
sioners or the Appeal Tax Court for allowance or deduction on
account of the removal of property from one county to another,
the County Commissioners or said court to whom the applica-
tion shall be made, shall ascertain of the party applying to what
place within the State the property has been removed, and shall
inform the proper authorities of the place to which the property
is removed of the fact of such removal.

23. The County Commissioners in the several counties, and
the Mayor and City Council of Baltimore, shall annually impose
a tax for the use of the State of ten cents on every hundred
dollars' worth of assessable property within their respective
jurisdictions, according to the valuation thereof.

24. The County Commissioners and Appeal Tax Court shall
direct their clerk to enter and record in a book or books to be
provided for the purpose, an accurate and fair account of all
property of every sort within their county or city, and the
valuation thereof, and an alphabetical list of the owners
thereof, properly arranged according to the election districts
in the several counties, and according to the several wards in
the city of Baltimore, which any person may inspect without
fee or reward.