3048 ARTICLE 81

For cases dealing with art. 81, sec. 14, of Code of 1888 (providing for appointment
of appeal tax court and of assessors), see Monticello Co. v. Baltimore, 90 Md. 429.

This section referred to in construing secs. 33 and 34—see notes to sec. 33. Hopkins
v. Van Wyck, 80 Md. 17.

This section referred to in Frederick County v. Clagett, 31 Md. 212.

1929, ch. 226, sec. 39.

37. The County Commissioners and Appeal Tax Court shall have
power to annually correct the assessments in their respective counties and
city, and alter and correct the valuation of any property which may have
been improperly valued, or the value of which may have changed, and
assess any property which has been omitted or may have been since ac-
quired.

This section referred to in construing sec. 162. Tidewater Oil Co. v. Anne Arundel
Co., 168 Md. 495.

An. Code, 1924, sec. 22. 1912, sec. 61. 1904, sec. 59. 1888, sec. 58. 1815, ch. 171, sec. 1.
1874, ch. 483, secs. 16 and 57. 1898, ch. 123, sec. 156. 1929, ch. 226, sec. 40.

38. 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 may interrogate
him on oath in reference thereto and the disposal of the same, and espe-
cially 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, and in case of removal of property or change of resi-
dence, the location of the place to which the same is removed or to which
the residence is changed; and if from the information so gathered, or from
any other source, the County Commissioners or the Appeal Tax Court shall
learn of property which ought to be assessed in some other county and/or
city in this State they shall communicate with the proper authorities of
such county and/or city. The County Commissioners or Appeal Tax
Court may also interrogate said person on oath in reference to any acquisi-
tions 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...

This section referred to in construing sec. 162. Tidewater Oil Co. v. Anne Arundel
Co., 168 Md. 495.

An. Code, 1924, sec. 23. 1912, sec. 17. 1904, sec. 16. 1888, sec. 18. 1847, ch. 266, sec. 15.
1874, ch. 483, sec. 17. 1898, ch. 123, sec. 157. 1929, ch. 226, sec. 41.

39. The State Tax Commission, the County Commissioners and the
Appeal Tax Court shall have the power to summon before them any person,
or representatives of corporations, whom they may know or be credibly in-
formed to have acquired new property subject to taxation or whose account
of taxable property may in their judgment require revision, and examine
such person on oath touching the same, and in connection therewith shall
have power to summon before them witnesses and interrogate them under
oath in reference to the matter then pending; and any person summoned
and refusing to appear, or appearing and refusing to answer any question
relevant to the pending matter, shall be proceeded against by the State Tax
Commission, the County Commissioners or the Appeal Tax Court in the
manner provided in Section 174 of this Article.

By this section, county commissioners are given ample powers to assess acquisitions
of property and to re-value what has been previously assessed. Notice, however, to