1160                             Laws of Maryland                       [Ch. 757

and the Department of Assessments of Baltimore City shall have
power to correct and alter the assessment of the same, so as to con-
form to its present value.

39.  The [county commissioners, the appeal tax court] Supervisors
of Assessments and the Department of Assessments of Baltimore City
shall have power to annually correct the [assessments] valuations in
their respective counties and city, and alter and correct the valuation
of any property which may have been improperly valued, or the value
of which may have changed, and [assess] value any property which
has been omitted or may have been since acquired.

40.  Whenever any person shall make application for an allowance
or deduction on account of the sale, transfer, alienation, loss or re-
moval of any property, or the collection or payment of any public or
private security for money, the [county commissioners, the appeal
tax court] Supervisors of Assessments and the Department of Assess-
ments 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 resi-
dence, 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, the
appeal tax court] Supervisors of Assessments 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, appeal tax court] Supervisors of
Assessments and the Department of Assessments of Baltimore City
may also interrogate said person on oath in reference to any acquisi-
tions or investments made by him and not already assessed and the
amount of all such acquisitions and investments shall be added to his
assessable property.

41.   The State Tax Commission, the [county commissioners, the
appeal tax court] Supervisors of Assessments and the Department
of Assessments of Baltimore 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 prop-
erty 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 pending matter, shall be proceeded against
by the State Tax Commission, the [county commissioners, the appeal
tax court] Supervisors of Assessments or the Department of Assess-
ments of Baltimore City in the manner provided in Section 231 of
this Article.

42.   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