ART. 11. ] LEVY AND COLLECTION OF TAXES.

answer, no allowance or deduction shall be made on his assess-
ment; they shall also have power to summon before them any per-
son whom they may know or be credibly informed has acquired new
property, or whose account of taxable property may in their judg-
ment 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 convic-
tion before a justice of the peace, shall be fined not exceeding fifty
dollars for each offence.

99

18. 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

Id. s 18
Person remov-
ing to give re-
turns of prop-
erty to collec-
tor of county to
which removed

19. If any person shall, when required by a collector or by the
Appeal Tax Court, or after ten days' notice, neglect to render the ac-
count required in the last preceding sections, 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 informa-
tion 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 commissioners or Appeal Tax Court
shall assess such person according to the sum so returned, and the
same shall be collected as the assessment.

Id s 19.
Failing to give
account on de-
mand, collector
to assess

20. Whenever any person shall apply to the county commission-
ers or Appeal Tax Court for allowance or deduction on account of the
removals of property from one county to another, the county com-
missioners 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, and shall inform the proper authorities
of the place to which the property is removed, of the fact of such
removal.

Id s 20
Authorities of
county to which
property re-
moved to be
informed

21. The county commissioners of the several counties of this
State, and the mayor and city council of Baltimore city, are hereby
directed to levy annually the State taxes to be collected according
to law, and to be apportioned as follows: A tax of five and a hall
cents on each one hundred dollars, to meet the interest and to create

1876, c 340.
Directed to
levy annually.

Rate of State
tax to be levied