1802 REVENUE AND TAXES. [ART. 81

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 per-
sonal property in his possession or under his care and manage-
ment, 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.

1888, art. 81, sec. 20. 1860, art. 81, sec. 21. 1841, ch. 23, secs. 14, 41, 42-
1874, ch. 483, sec. 19. 1898, ch. 123, sec. 159.

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 commissioners or appeal
tax court shall assess such person according to the sum so
returned, and the same shall be collected as the assessment.

Ibid. sec. 21. 1860, art. 81, sec. 22. 1843, ch. 208, sec. 18.
1874, ch. 483, sec 20. 1898, ch. 123, sec. 160.

21. Whenever any person shall apply to the county com-
missioners or appeal tax court for allowance or deduction on
account of the removal of property from one county to
another, the county commissioners or said court to whom the
application shall be made shall ascertain of the party apply-
ing 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.

Rate and Items of State Tax.

Ibid. sec. 22. 1860, art. 81, sec. 23. 1862, ch. 105. 1864, ch. 199. 1874,

ch. 483, sec. 21 1876, ch. 340. 1878, ch. 330 1888, ch. 533. j

1896, ch. 165, 1898, ch. 220 1900, ch. 500. 1902, ch.

1, Special Session. 1904, ch. 343.

22. The county commissioners of the several counties of this
State, and the mayor and city council of Baltimore are directed