1238

LAWS OF MARYLAND.

Right to have

and members of the Council and the clerk thereof, may have

access to as-

access to the assessment books in the office of the County

sessment
books.

Commissioners of Wicomico County, but shall not be bound

thereby.

Application

152. Sub-Section 3. Whenever any person shall make ap-

for deduction,

plication for an allowance or deduction on account of the sale,

etc.

transfer, alienation, loss or removal of any property, or the

collection or prompt payment of any public or private security

for money, the said City Council shall interrogate him on oath

in reference thereto, and the disposal of the same, and especi-

ally inquire of him to whom the same has been sold or trans-

ferred, and the amount of the purchase money or the money

collected, and how the same has been invested.

Council to ex-

152. Sub-Section 4. The said City Council shall also inter-

amine parties
under oath.

rogate the said person on oath in reference 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 al-

lowance or deduction shall be made; they shall also have the

power to summon before them any person whom they may

know or be credibly informed has acquired new property, or

whose account of taxable property may, in their judgment, re-

quire revision and correction, and examine such person on oath

touching the same ; any person refusing to be sworn, or to an-

swer touching said amount or touching his or her property,

shall be fined not exceeding fifty dollars for each offense, to

be collected as other fines are collected.

152. Sub-Section 5. Any person who shall remove to the

Personal prop-
erty of parties

City of Salisbury from any county or city in which his prop-

removing: to
Salisbury.

erty has been assessed, and whose personal property has not

been assessed in the City of Salisbury, or any person whose

property or some part thereof has not been assessed, shall,

when required by said City Council, give to said City Council

a full and particular account of such personal property and all

of the personal property in his possession or under his care and

management liable to be assessed, and which before that time

shall not have been assessed in the City of Salisbury, and the

name of the person to whom it belongs.

152. Sub-Section 6. If any person shall, when required by

Penalty for

said City Council, after ten days' notice, neglect to render the

neglecting to
comply with

account required in the last preceding section, he shall be

the law.

fined a sum not exceeding fifty dollars, to be collected as other

fines are collected; and the said City Council shall, on its own