1162                             Laws of Maryland                       [Ch. 757

valuation thereof and an alphabetical list of the owners thereof
properly arranged according to the election districts, and the several
wards in the City of Baltimore, and shall also prepare and preserve
tax maps and other property records as may be prescribed by the
State Tax Commission, all of 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.

46.  As soon after the date of finality, as is practicable, and before
taxes become due and payable in each year, the [county commis-
sioners of the several counties, the appeal tax court,] Supervisors of
Assessments of the several counties 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] appear upon the assessment books of the [county com-
missioners, the appeal tax court] Supervisors of Assessments 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, appeal tax court] Supervisors of Assessments, and
Department of Assessments of Baltimore City (and in Baltimore
City it shall be by blocks corresponding so far as possible with the
block numbers used in the record office of the Superior Court of Bal-
timore City) with the location and description of each piece or parcel
of ground so assessed and valued, and shall also contain an alpha-
betical list of all persons to whom personal property has been
assessed with the amounts of such assessments, and of the several
classes thereof bearing different rates of taxation. The said book or
statement shall as to property listed thereon be designated as the tax
roll for the succeeding year. The [county commissioners of the sev-
eral counties, the appeal tax court] Supervisors of Assessments of
the several counties and Department of Assessments of Baltimore
City shall certify to the collector of taxes the various rates of taxa-
tion applicable to the several classes of property contained in said
book or statement, including the classes of property to be certified to
such collector by the State Tax Commission and subject to taxation
in such county and Baltimore City.

47.   At the time of furnishing the statement required in Section
46, the [county commissioners of the several counties, the appeal tax
court] Supervisors of Assessments of the several counties and the
Department of Assessments of Baltimore City shall prepare and
certify to the Comptroller of the State and to the State Tax Com-
mission a statement of the total basis of assessment subject to taxa-
tion which shall be separated so as to show by totals the assessed
value of land, the assessed value of improvements on the land, and
tangible and intangible personal property, in such form as may be
prescribed by the Comptroller and the State Tax Commission.