ALBERT C. RITCHIE, GOVERNOR. 649

witnesses and interrogate them under oath in reference to the
matter then pending; and any person summoned and refusing
to appear, or appearing and refusing to answer any question
relevant to the pending matter, shall be proceeded against by the
State Tax Commission, the County Commissioners or the Ap-
peal Tax Court in the manner provided in Section 165 of this
Article.

42. Every person who shall remove to any county or city
from the county or city in which his property has been as-
sessed, or from any other place without the State, and whose
personal property has not been assessed for the county or city
to which he has removed, or any other person whose property
or some part thereof has not been assessed or is suspected not
to have been assessed, shall, when required by the County
Commissioners of the county in which his personal prop-
erty or the personal property under his care or management
doth lie, or by the Appeal Tax Court for the City of Balti-
more, give to such County Commissioners, their assessors or
Appeal Tax Court a full and particular account of his personal
property, tangible or intangible, assessable hereunder in said
county and/or city, and of all the personal property in his
possession or under his care and management, liable to be as-
sessed, 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. Nothing in this, or the preceding section, shall
be taken to diminish the power granted to the Appeal Tax
Court by Section 164A of Article 4 of the Public Local Laws
of Maryland, title "Baltimore City. "

43. If any person shall, when required by the County Com-
missioners, their assessors, or by the Appeal Tax Court, after
ten days' notice, neglect to render the account required in the
last preceding section, said County Commissioners or Appeal
Tax Court shall, on their own knowledge, and on the best in-
formation they can obtain, value and assess the personal prop-
erty of such person to the utmost sum they believe the same to
be worth in cash and notify such person of the assessment and
valuation thereof, with opportunity for hearing thereon.

44. 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 and/or
city to another, or on account of change of residence from one