LLOYD LOWNDES, ESQUIRE, GOVERNOR. 333

Court, give to said Court a full and particular account of his
personal property in the County or City from which he has
removed, 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 City
of Baltimore, and the name of the person to whom it belongs.

159. If any person shall, when required by said Court,
after ten days' notice, neglect to render the account required in
the last preceding section, he shall be fined a sum not exceeding
fifty dollars, to be collected as other fines are collected ; and the
said Court shall, on its own knowledge and on the best informa-
tion they can obtain, value the property of such person to the
utmost sum they believe the same to be worth in cash, and on
the return of said valuation they shall certify the said refusal or
neglect, and the said Court shall assess such person according
to the sum so returned, and the same shall be collected as the
assessment.

160. Whenever any person shall apply to the said Court for
allowance or deduction on account of the removal of property
from the City of Baltimore to a County or City, the said Court
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.

161. The said Court shall direct their clerk to enter and re-
cord in a book or books, to be provided for the purpose, an ac-
curate and fair account of all property of every sort within the
City of Baltimore, subject to taxation, and the valuation and
assessment thereof, and an alphabetical list of the owners
thereof, properly arranged, according to the several wards of
the City of Baltimore and a correct description and location of
the said property so valued and assessed. Any owner of prop-
erty shall at all times be permitted to inspect the record of his
own property contained in said book.

162. The clerk of said Court shall transmit to the State
Comptroller annually, within thirty days after the annual