1016

LAWS OF MARYLAND

Ch. 324

collection or payment of any public or private security for
money, the supervisors of assessments [and the department of
assessments] of THE COUNTIES OR 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
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 supervisors of
assessments [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 assessable property.

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 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 [supervisor] SUPERVISORS of assessments of the county OR
BALTIMORE CITY in which his personal property or the
personal property under his care or management doth lie[, or
by the department of assessments for the City of Baltimore],
give to such supervisors of assessments [or department of
assessments] 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 or 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 section, or §
41, shall be taken to diminish the power granted to the
board of municipal and zoning appeals by § 129 of the
Charter and Public Local Laws of Baltimore City (1949 Ed.).

43.

If any person, when so required by the supervisors of
assessments [or the department of assessments of Baltimore
City], shall neglect after ten days' notice to render the
account required in § 42, said supervisors of assessments
[or department of assessments of Baltimore 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