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The Maryland Code, Public General Laws, 1888
Volume 389, Page 1214   View pdf image
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1214 REVENUE AND TAXES. [ART. 81.

P. G. L., (1880,) art. 81, sec. 16. 1841, ch. 23, sec. 24. 1874, ch. 483, sec. 14.

15. The mayor and city councll shall fill all vacancies in said
appeal tax court, as soon as practicable after any may happen
therein, in the manner provided for in 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.

Ibid. sec. 17 1841, ch. 23, sec. 24. 1874, ch. 483, sec. 15.

16. The persons appointed to compose said appeal tax court

and the said assessors shall, before they enter upon the perfor-
mance 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.

Assessment—Abatements and Additions.

P. G. L., (1860,) art. 81, sec. 18. 1843, ch. 308, sec. 17. 1847, ch. 266, sec. 15
1874, ch 483, sec 16.

17. 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 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 purchase money or the money collected, and how
the same has been invested.

Ibid. sec. 19. 1847, ch. 266, sec. 15. 1874, ch. 483, sec. 17.

18. 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
answer, no allowance or deduction shall be made on his assess-
ment ; they shall also have power to summon before them any
person who they may know or be credibly informed has acquired
new property, or whose account of taxable property may in their
judgment require revision and correction, and examine such person
on oath touching the same; and any person so summoned, and

 

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The Maryland Code, Public General Laws, 1888
Volume 389, Page 1214   View pdf image
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