40                                LAWS OF MARYLAND                          [CH. 28

39.  Whenever any person shall make application for an allowance or
deduction on account of the sale, transfer, alienation, loss or removal
of any property, or the collection or payment of any public or private
security for money, the County Commissioners [or], the Appeal
Tax Court and the Department of Assessments of Baltimore City
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 location of
the place to which the same is removed or to which the residence is
changed; and if from the information so gathered, or from any other
source, the County Commissioners [or], the Appeal Tax Court and
the Department of Assessments of Baltimore City 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 and the Department of Assessments of Baltimore City 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 investments shall be added to his assess-
able property.

40.    The State Tax Commission, the County Commissioners [and],
the Appeal Tax Court and the Department of Assessments of Balti-
more City shall have the power to summon before them any person,
or representatives of corporations, 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
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 pend-
ing matter, shall be proceeded against by the State Tax Commission,
the County Commissioners [or], the Appeal Tax Court or the De-
partment of Assessments of Baltimore City in the manner provided
in Section 229 of this Article.

41.    Every person who shall remove to any county or city from the
county or city in which his property has been assessed, 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 re-
quired by the County Commissioners of the county in which his per-
sonal property or the personal property under his care or manage-
ment doth lie, or by the Appeal Tax Court, or the Department of
Assessments for the City of Baltimore, give to such [County Com-
missioners, their assessors or Appeals Tax Court] local assessing
authorities 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 assessed, 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 Section