650 LAWS OF MARYLAND. [CH. 226

county and/or city to another, the County Commissioners or
said court to whom the application shall be made shall ascer-
tain of the party applying to what place within the State his
residence has been changed or 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.

Record of Assessments.

45. The County Commissioners and Appeal Tax Court
shall cause their clerk to enter and record in a book or books
to be provided for the purpose an accurate and fair account
of all property of every sort assessed within their county or
city and the valuation thereof and an alphabetical list of the
owners thereof properly arranged according to the election dis-
tricts, and the several wards in the City of Baltimore, which
any person may inspect without fee or reward. In the record
of the assessments of stocks, bonds or other investments, the
nature thereof shall be briefly stated and the taxable value of
each; but the details thereof, or of the assessment of tangible
personal property shall not be open to inspection except by the
taxpayer or by officers of the State and/or any city affected
thereby.

46. As soon after the date of finality as is practicable, and
before the taxes become due and payable in each year, the
County Commissioners of the several counties and the Appeal
Tax Court of Baltimore City shall prepare and deliver to
the Collector a book or statement showing the valuation and
assessment of all property subject to taxation in such county
and Baltimore City as it shall appear upon the assessment
books of the County Commissioners or the Appeal Tax Court
on said date of finality; such book or statement shall contain
a full list of all the real estate and improvements thereon as
the same has been valued and assessed with the owners thereof
as appearing on the records of the County Commissioners
or Appeal Tax Court (and in Baltimore City it shall be
by blocks corresponding so far as possible with the block
numbers used in the Record Office of the Superior Court of
Baltimore City) with the location and description of each
piece or parcel of ground so assessed and valued, and shall
also contain an alphabetical list of all persons to whom per-
sonal property has been assessed with the amounts of such
assessments, and of the several classes thereof bearing differ-