JAS. BLACK GROOME, ESQUIRE, GOVERNOR. 735

power to summon before them any person whom
they may know or be credibly informed has acquired	Have power to
new property, or whose account of taxable property	summon
may in their judgment require revision and cor-
rection, and examine such person on oath touching
the same ; and any person so summoned, and refusing
to appear, .or to be sworn, or to answer touching
said account or property, shall be liable to prosecu-
tion therefor, and upon conviction before a justice of
the peace, shall be fined not exceeding fifty dollars
for each offence.
SEC. 18. Every person who shall remove to any
county or city from the county or city in which his	Remove to any
property has been assessed, or from any other place	county or city.
without the State, and whose personal property has
not been assessed for the county or city to which he
has removed, or any other person whose property or
some part thereof has not been assessed, shall, when
required by the collector of the county in which his
personal property or the personal property under his
care or management doth lie, or by the Appeal Tax
Court for the City of Baltimore, give to such col-
lector 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 possession
or under his care and management, liable to be
assessed, 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.
SEC. 19. If any person shall, when required by a
collector or by the Appeal Tax Court, or after ten	Neglect to ren-
days' notice, neglect to render the account required	der account.
in the last preceding sections, he shall forfeit a sum
not exceeding one thousand dollars, and the collector
or Appeal Tax Court shall, on his or their own,
knowledge, and on the best information he or they
can obtain, value the property of such person to the
utmost sum he or they believe 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.