230

LAWS OF MARYLAND Nov. SESS. 1812,

1812.

tion the party complaining on oath or affirmation, (as
the case may be, ) touching the particulars or value of
such property, and upon due examination or know-
ledge thereof, abate or increase the said valuation, and
shall cause their clerk to alter and correct the same
according to such abatement or increase.

Property a-
liened.

20. AND BE IT ENACTED, That no person
shall be chargeable with the rate or assessment on
any property which he or she may have aliened or
transferred, but the same shall be chargeable to the
person who shall be entitled thereto, or have the pos-
session thereof by virtue of any alienation, transfer,
or mutation of possession; and the commissioners
of the tax at their annual meeting, to note transfers
and hear appeals, are hereby empowered and requir-
ed, from time to time, as often as occasion may re-
quire, to alter and correct the account of any person
who may have parted from the possession of any pro-
perty as aforesaid; and the sum which shall be so
taken off shall be charged to the person if in the
county, who may have purchased or otherwise acquir-

Proviso.

ed the possession of the property: Provided, That no
person shall have any allowance or deduction on ac-
count of property aliened or transferred as aforesaid,
unless such alienation, transfer or mutation of posses-
sion, shall take place on or before the first Monday of
June next, and on or before the first Monday in April
in any year thereafter.

Property lost.

81. AND BE IT ENACTED, That the commis-
sioners of the tax are hereby empowered and required
from time to time, as often as occasion may require?
to alter and correct the account of any person who
may have lost any negro by death or otherwise, or

Proviso.

any other property by destruction of any sort: Pro-
vided, That no person shall have any allowance or
deduction on account of any negro or other property
lost by death or destruction, unless a report of the
same is made to the commissioners, supported by sa-
tisfactory evidence, on or before the first Monday in
June next, and on or before the first Monday in
April, in any year thereafter.

Allowance for
decrease of
property.

22. AND BE IT ENACTED, That before any
person shall be entitled to an allowance for any de-
crease or loss of property, the commissioners are au-
thorised and empowered to call on the person or per-
sons so applying, to give in to the commissioners, or a
majority of them, a faithful account of all the increase
of his personal property if required; or the said com-
missioners may, in their discretion, order and direct