648 LAWS OF MARYLAND. [CH. 226

of such disposition, acquisition or omission be supplied by
satisfactory evidence; and if real estate or other property
shall from any cause have increased or diminished in value
since the last assessment, the County Commissioners or Appeal
Tax Court shall have power to correct and alter the assessment
of the same, so as to conform to its present value.

39. The County Commissioners and Appeal Tax Court
shall have power to annually correct the assessments in their
respective counties and city, and alter and correct the valua-
tion of any property which may have been improperly valued,
or the value of which may have changed, and assess any prop-
erty which has been omitted or may have been since acquired.

40. 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 may 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, and in
case of removal of property or change of residence, the loca-
tion of the place to which the same is removed or to which
the residence is changed; and if from the information so gath-
ered, or from any other source, the County Commissioners or
the Appeal Tax Court shall learn of property which ought to
be assessed in some other county and/or city in this State they
shall communicate with the proper authorities of such county
and/or city. The County Commissioners or Appeal Tax Court
may 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 invest-
ments shall be added to his assessable property.

41. The State Tax Commission, the County Commission-
ers and the Appeal Tax Court shall have the power to sum-
mon before them any person, or representatives of corpora-
tions, whom they may know or be credibly informed to have
acquired new property subject to taxation or whose account
of taxable property may in their judgment require revision,
and examine such person on oath touching the same, and in
connection therewith shall have power to summon before them