2580 ARTICLE 81.

An. Code, sec. 20. 1904, sec. 18. 1896, ch. 322, sec. 18B.

26. If a final judgment shall not be given in time to enable the
assessors or other officers to make a new or corrected statement for the use
of the proper authorities in levying taxes, and if it shall appear from such
judgment that said assessment was illegal, erroneous or unequal, then
there shall be audited and allowed to the petitioner in next year's tax levy,
and paid to the petitioner the amount, with interest thereon from the
date of the payment, in excess of what the tax should have been, as de-
termined by said judgment or order of court.
See art. 95, sec. 13, and art. 19, sec. 19.

Assessment—Removals of Property.

An. Code, sec. 21. 1904, sec. 19. 1888, sec. 19. 1841, ch. 23. sec. 41. 1874, ch. 483, sec. 18.

1898, ch. 123, sec. 158.

27. Every person who shall remove to any county or city from the
county or city in which his property has been assessed, or from any other
place 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 collector 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.

An. Code, sec. 22. 1904, sec. 20. 1888, sec. 20. 1841, ch. 23, secs. 14, 41, 42.
1874, ch. 483, sec. 19. 1898, ch. 123, sec. 159.

28. 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 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 commis-
sioners or appeal tax court shall assess such person according to the sum
so returned, and the same shall be collected as the assessment.

An. Code, sec. 23. 1904, sec. 21. 1888, sec. 21. 1843, ch. 208, sec. 18. 1874, ch. 483, sec. 20.

1898, ch. 123, sec. 160.

29. Whenever any person shall apply to the county commissioners or
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 application shall be made shall ascertain of the party
applying to what place within the State the property has been removed