THEODORE R. McKELDIN, GOVERNOR                     41

[41] 40, shall be taken to diminish the power granted to the [Appeal
Tax Court] Board of Municipal and Zoning Appeals by Section 129
of [Article 4 of the Public Local Laws of Maryland, title "Baltimore
City"] the Charter and Public Local Laws of Baltimore City (1949
Ed. ).

42.     If any person shall, when required by the County Commis-
sioners, the Appeal Tax Court or the Department or Assessments of
Baltimore City, their assessors, [or by the Appeal Tax Court] after
ten days' notice, neglect to render the account required in Section 41,
said County Commissioners [or], Appeal Tax Court or Department
of Assessments of Baltimore City shall, on their own knowledge, and
on the best information they can obtain, value and assess the per-
sonal property 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.

43.    Whenever any person shall apply to the County Commissioners
[or], Appeal Tax Court or Department of Assessments of Baltimore
City for allowance or deduction on account of the removal of prop-
erty from one county and/or city to another, or on account of change
of residence from one county and/or city to another, the County
Commissioners or said court or Department of Assessments of Balti-
more City to whom the application shall be made shall ascertain 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.

44.    The County Commissioners [and], Appeal Tax Court and De-
partment of Assessments of Baltimore City 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 alpha-
betical list of the owners thereof properly arranged according to the
election districts, 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.

45.    As soon after the date of finality, as is practicable, and before
the taxes become due and payable in each year, the County [Com-
missioner] Commissioners of the several counties [and], the Appeal
Tax Court, and Department of Assessments 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 appeal upon the assessment
books of the County Commissioners [or], the Appeal Tax Court and
Department of Assessments OF BALTIMORE CITY 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 De-