790 LAWS OF MARYLAND.

taxpayers may inspect the books of assessment or any other of
the public records free of charge

SEC. 245C. It shall be the duty of the City Register from time
to time to add to and include in the assessment all taxable
property omitted by the assessors, either in a general or inter-
mediate assessment. All property acquired since any assess-
ment and all improvements made upon real estate in said city,
since any assessment and the City Register shall value any
property that has not been placed on the assessment books, and
shall also value any improvement made, but before placing a
valuation on any of said property he shall give notice to the
party or parties concerned to appear and show cause, if any
they have, why the said property and improvements should not
be valued and entered on the assessment books And he shall
have full power and authority to examine any person on oath
or affirmation, as the case may be, touching the particulars of
value of his property, also to administer an oath or affirmation
to any person in pursuance of the exercise of his duties as City
Register and Collector of Taxes, as may be convenient and
necessary to ascertain the value of the property in question. If
the party or parties fail to appear, or if on appearing they fail
to show cause to the satisfaction of the City Register why said
property and improvements should not be valued or assessed,
the City Register shall cause the said property or improvements
to be entered on the assessment books at the cash value or esti-
mated cash value of the same.

SEC. 245D. Whenever any person shall make application to
the assessors while in session, or to the City Register when the
assessors are not in session, for an allowance or deduction on
account of the sale, transfer, loss, alienation or removal of any
property, or the collection or payment of any public or private
security for money, the assessors or City Register shall interro-
gate him, or any other person, 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. The assessors or City Register shall also in-
terrogate said person on oath in reference to any acquisitions
or investments made by him and not already assessed and the
amount of all such acquisition and investments shall be added
to his assessable property, if liable to assessment for corpora-
tion taxes by said assessors or City Register, and if he refuse to
answer, no allowance or deduction shall be made on his assess-
ment

SEC. 245E. If any person or persons or corporation shall feel
aggrieved by the assessment or valuation of the assessors, either