ART. 81] ABATEMENTS AND ADDITIONS. 1799

directed to alter and correct the account of any person who
may have disposed of or acquired any property since the last
assessment or whose property or any port thereof may have
been omitted, if the report of. such disposition, acquisition or
omission be supplied by satisfactory evidence; and if real
estate or other property shall from any cause have increased
largely in value since the last assessment, the county commis-
sioners or appeal tax court shall correct and alter the assess-
ment of the same, so as to conform to its present value.
Ibid.

Assessment—Abatements and Additions.

1888, art. 81, sec. 17. 1860, art. 81, sec. 18. 1843, ch. 208, sec. 17. 1847,
ch. 266, sec. 15. 1874, ch. 483, sec. 16. 1898, ch. 123, sec. 156.

16. Whenever any person shall make application for an
allowance or deduction on account of the sale, transfer, aliena-
tion, loss or removal of any property, or the collection or pay-
ment 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. 18. 1860, art. 81, sec. 19. 1847, ch. 266, sec. 15. 1874, ch. 483,
sec. 17. 1898, ch. 123, sec. 157.

16. 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 assessment; 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 tax-
able property may in their judgment require revision and cor-
rection 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 conviction before a
justice of the peace shall be fined not exceeding fifty dollars
for each offense.

County Commissioners of Balto. Co. v. Winand, 77 Md. 524.