ART. 81] ASSESSMENT——ABATEMENTS AND ADDITIONS. 1807

if real estate or other property shall from any cause have increased
largely in value since the last assessment, the county commissioners or
appeal tax court shall correct and alter the assessment of the same, so
as to conform to its present value.

For caaea dealing with article 81, section 14, of the code of 1888 (providing
for the appointment of the appeal tax court and of assessors), see Monticello
Co. v. Baltimore, 90 Md. 429.

This section referred to in construing sections 11 and 12—see notes to
section 11. Hopkins v. Van Wyck, 80 Md. 17.

This section referred to in construing sections 10 and 14—see note to section
tion 10. Frederick County v. Clagett, 31 Md. 212.
See sections 16, 17, 158, 166 and 204.
See art. 25, sections 9 and 10.

Assessment—Abatements and Additions.

1904, art. 81, sec. 15. 1888, art. 81, sec. 17. 1860, art. 81. sec. 18. 1843, ch. 208.

sec. 17. 1847, ch. 266, sec. 15. 1874, ch. 483, sec. 16.

1898, ch. 123, sec. 156.

16. Whenever any person shall make application 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 commissioners 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 col-
lected and how the same has been invested.

This section referred to in construing sections 10 and 14—see note to sec-
tion 10. Frederick County v. Clagett, 31 Md. 212.
See notes to sec. 18.

Ibid. sec. 16. 1888, art. 81, sec. 18. 1860, art. 81, sec. 19. 1847, ch. 266,
sec. 15. 1874, ch. 483, sec. 17. 1898, ch. 123, sec. 157.

17. They shall also interrogate 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 allowance or
deduction shall be made on his assessment; they shall also have power
to summon before them any person who they may know or be credibly
informed has acquired new property, or whose account of taxable prop-
erty may in their judgment require revision and correction 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 prosecution therefor and upon
conviction before a justice of the peace shall be fined not exceeding fifty
dollars for each offense.

By this section and sections 158 and 166, county commissioners are given
ample powers to assess acquisitions of property and to re-value what has
been previously assessed. Notice, however, to the owner In such cases, is
essential. The failure to give such notice, is not cured by a subsequent appli-
cation by the taxpayer for a correction, and this is true although the party
assessed declines to give the county commissioners the name of the owner of