1841.

LAWS OF MARYLAND.

CHAP. 23.

the levy court, commissioners or appeal tax court, as the
case may be, supported by satisfactory evidence.

Increase of per-
sonal property
to be given, &c.

Proviso.

SEC. 40. And be it enacted, That before any person shall
be entitled to an allowance for any decrease or loss of pro-
perty, he or she shall be required to give in a faithful ac-
count of all the increase of his personal property; or the
levy court, or commissioners, as the case may be, at their
discretion, may direct the collector, or such other person
as they shall appoint for the purpose, to assess all the per-
sonal property of such person, and make return thereof at
such time as they shall appoint, and in such case they
shall be governed in all respects by the provisions of this
act; provided, that for the city of Baltimore, the appeal tax
court shall perform all the duties required by this section.

In case of re-
moval of person
assessed.

SEC. 41. And be it enacted, That from and after the
passage of this act, every person who shall or may remove
to any county, district or city within this State, from the
county, district or city in which his property hath or may
have been valued, or from any other place without the
State, and whose personal property shall not have been va-
lued in the county, district or city, to which he or she shall
have removed, every such person shall, and he or she is
hereby directed when required by the collector of the
county, district, or the appeal tax court of the city of Balti-
more, in which his or her personal property, or the person-
al property, under his or her care or management, doth
lie, or his deputy, to give to such collector or deputy, or
appeal tax court, a full and particular account of his or her
personal property in said county, district or city, and of all
the personal property in his or her possession, or under
his care or management, liable to be assessed, and which
before that time shall not have been assessed in the said
county, district or city, and the name of the person to
whom it belongs; and if any person shall refuse, or after.
ten days notice, shall neglect to render such account, he
or she shall be subject to the penalties imposed on persons
refusing or neglecting to deliver an account to any asses-
sor under this act.

Collector, &c.
to value Balt.
property, and
make return.

SEC. 42. And be it enacted, That the said collector or
his deputy, shall, on his own knowledge, or the best infor-
mation he can obtain, value the said property, agreeably
to the directions of this act, to such sum as be believes, in
his conscience, the same to be worth as aforesaid, and shall
certify the same to the levy court or commissioners, as the
case may be, and the same, when approved by them, shall