J. MILLARD TAWES, GOVERNOR                          1161

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
required by the [county commissioners] Supervisor of Assessments
of the county in which his personal property or the personal property
under his care or management doth lie, or by [the appeal tax court,
or] the Department of Assessments for the City of Baltimore, give
to such [local assessing authorities] Supervisors of Assessments or
Department of Assessments a full and particular account of his per-
sonal 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 or management, liable to be assessed, and which be-
fore 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 41, shall be taken to diminish the power granted to the Board
of Municipal and Zoning Appeals by Section 129 of the Charter and
Public Local Laws of Baltimore City (1949 Ed.).

43. If any person shall, when required by the [county commission
ers, the appeal tax court] Supervisors of Assessment or the Depart-
ment of Assessments of Baltimore City, [their assessors,] after ten

days' notice, neglect to render the account required in Section 42,

43.  IF ANY PERSON, WHEN SO REQUIRED BY THE SUPER-
VISORS OF ASSESSMENTS OR THE DEPARTMENT OF AS-
SESSMENTS OF BALTIMORE CITY, SHALL NEGLECT AFTER
TEN DAYS' NOTICE TO RENDER THE ACCOUNT REQUIRED
IN SECTION 43, said [county commissioners, appeal tax court]
Supervisors of Assessments or Department of Assessments of Balti-
more City shall, on their own knowledge, and on the best information
they can obtain, value and assess the personal 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.

44.   Whenever any person shall apply to the [county commission-
ers, appeal tax court] Supervisors of Assessments or Department of
Assessments of Baltimore City for allowance or deduction on account
of the removal of property 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] Supervisors of
Assessments or Department of Assessments of Baltimore 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.

Record of Assessments

45.   The [county commissioners, appeal tax court] Supervisors of
Assessments and Department of Assessments of Baltimore City shall
[cause their clerk to] enter and record in a book or books to be pro-
vided for the purpose an accurate and fair account of all property
of every sort [assessed] valued within their county or city and the