98

LEVY AND COLLECTION OF TAXES. [ART. 11.

shall from time to time correct the account of any person who may
have parted with the possession of any property, and the same so
taken off shall be charged to the person who may have acquired pos-
session of the property, unless the same shall have been removed
from the county or city.

Id s 12
County commis-
sioners and Ap-
peal Tax Court
to alter and cor-
rect accounts
and assess-
ments

12. The county commissioners and Appeal Tax Court, at their
annual meeting for noting transfers and hearing appeals, are directed
to alter and correct the account of any person who may have dis-
posed of or acquired any property since the last assessment, or
whose property or any part thereof may have been omitted, if the
report of such disposition, acquisition, or omission be supplied by

Increase of
value in prop-
erty to be
added to assess-
ment

satisfactory evidence, and 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.

Id s 13
Appointment of
members of
Appeal Tax
Court

13, The mayor and city council of Baltimore shall annually
appoint a board to consist of at least three persons, to be styled the
Appeal Tax Court, who shall meet from time to time for the purpose

Duties

of hearing appeals and making transfers, and correcting the ac-
counts of assessable property charged to taxpayers, and the assess-

Appointment of
assessors

ment thereof, the said mayor and city council may also appoint such
number of assessors as they may deem necessary in investigating
and ascertaining all omitted property, and assessing and returning
the same to the Appeal Tax Court.

Id s 14
Vacancies, how
filled

14. The mayor and city council shall fill all vacancies in said
Appeal Tax Court, as soon as practicable after any may happen
therein, in the manner provided for in such cases of vacancies of
other city officers; and the members of said board shall receive such
compensation as the mayor and city council shall provide to be paid
by the city

Id s 15
Oath of judges
of Appeal Tax '
Court and
assessors

15. The persons appointed to compose said Appeal Tax Court and
the said assessors shall, before they enter upon the performance of.
their duties, take an oath before the mayor of Baltimore city that
they will well and faithfully perform the duties required by law,
without favor, affection, or partiality.

Id s 16
Application for
allowance or
deduction

16. Whenever any person shall make application for an allow-
ance 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

Persons asking
deduction to be
examined on
oath
31 Md 210

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 pur-
chase-money or the money collected, and how the same has been
invested.

Id s 17

Acquisitions
disclosed to be
added to assess-
ment
31 Md 210.

^

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