REVENUE AND TAXES 3049

the owner in such cases is essential. The failure to give such notice is not cured by a
subsequent application by taxpayer for a correction, and this is true although party
assessed declines to give county commissioners name of owner of property. In such
cases, an injunction and not mandamus is taxpayer's remedy. Baltimore County v.
Winand, 77 Md. 524.

As to the State Tax Commission, see sec. 167, et seq.

See sec. 174.

An. Code, 1924, sec. 27. 1912, sec. 21. 1904, sec. 19. 1888, sec. 19. 1841, ch. 23, sec. 41.
1874, ch. 483, sec. 18. 1898, ch. 123, sec. 158. 1929, ch. 226, sec. 42.

40. 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 or is suspected not to
have been assessed, shall, when required by the County Commissioners 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 County Commissioners, their assessors or Appeal
Tax Court a full and particular account of his personal property, tangible
or intangible, assessable hereunder in said county and/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 as-
sessed in the said county or city, and the name of the person to whom it
belongs. Nothing in this, or the preceding section, shall be taken to dimin-
ish the power granted to the Appeal Tax Court by Section 214 of Article 4
of the Public Local Laws of Maryland, title "Baltimore City" (1938 Ed.).

An. Code, 1924, sec. 28. 1912, 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. 1929, ch. 226, sec. 43.

41. If any person shall, when required by the County Commissioners,
their assessors, or by the Appeal Tax Court, after ten days' notice, neglect
to render the account required in the last preceding section, said County
Commissioners or Appeal Tax Court shall, on their own knowledge, and
on the best information they can obtain, value and assess the personal
property of such person to the utmost sum they believe the same to be worth
in cash and notify such person of the assessment and valuation thereof, with
opportunity for hearing thereon.

An. Code, 1924, sec. 29. 1912, sec. 23. 1904, sec. 21, 1888, sec. 21. 1843, ch. 208, sec. 18.
1874, ch. 483, sec. 20. 1898, ch. 123, sec. 160. 1929, ch. 226, sec. 44.

42. 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 and/or city to another, or on account of change
of residence from one county and/or city to another, the County Commis-
sioners or said court to whom the application shall be made shall ascer-
tain of the party applying to what place within the State his residence has
been changed or the property has been removed, and shall inform the proper
authorities of the place to which the property is removed of the fact of such
removal.

See note to sec. 30.