734

LAWS OF MARYLAND.

SEC. 13. The Mayor and City Council of Balti-

more shall annually appoint a board to consist of at

Appoint Appeal

least three persons, to be styled the Appeal Tax

Tax Court

Court, who shall meet from time to time for the pur-

pose of hearing appeals, and making transfers, and

correcting the accounts of assessable property charged

to tax payers, and the assessment thereof; the said

mayor and city council may also appoint such num-

ber of assessors as they may deem necessary in in-

vestigating and ascertaining all omitted property,

and assessing and returning the same to the Appeal

Tax Court.

SEC. 14. The mayor and city council shall fill all

Shall fill all
vacancies

vacancies in said Appeal Tax Court, as soon as prac-

ticable after any may happen therein, in the manner

provided for in such cases of vacancies of other city

officers ; and the members of said board shall receive

such compensation as the mayor and city council

shall provide to be paid by the city.

SEC. 15. The persons appointed to compose said

Take oath

Appeal Tax Court and the said assessors shall, before

they enter upon the performance of their duties, take

an oath before the Mayor of Baltimore city that they

will well and faithfully perform the duties required

by law, without favor, affection or partiality.

Allowance or

SEC. 16. Whenever any person shall make appli-

deduction

cation for an allowance or deduction on account of

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

property, or the collection or payment of any public

or private security for money, the county commis-

sioners 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.

SEC. 17. They shall also interrogate said person

Shall also in-
terrogate.

on oath in reference to any acquisitions or invest-

ments 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; th'ey shall also have