ART. 81.] ASSESSMENT—REMOVAL OF PROPERTY. 1215

refusing to appear, or to be sworn, or to answer touching said
account or property, shall be h'able to prosecution therefor, and
upon conviction before a justice of the peace, shall be fined not
exceeding fifty dollars for each offence.

Assessment-Removals of Property.

F. G. L., (1860,) art 81, sec 20. 1841, ch. 23, sec. 41. 1874, ch. 483, sec. 18.

19. 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 posses-
sion or under his care and management, h'able 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.

Ibid. sec. 21. 1841, ch 23, secs. 14, 41, 42. 1874, ch. 483, sec. 19.

20. If any person shall, when required by a collector or by the
appeal tax court, or after ten days' notice, neglect to render the
account required in the last preceding section, 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 information 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 commis-
sioners or appeai tax court shall assess such person according to
the sum so returned, and the same shall be collected as the
assessment.

Ibid. sec. 22. 1843, ch. 208, sec. 18. 1874, ch. 483, sec. 20.

21. Whenever any person shall apply to the county commis-
sioners or appeal tax court for allowance or deduction on account