REVENUE AND TAXES. 495

the person who is entitled to patent; and, in case of resurvey when vacancy
has been added, the names of the original tracts and the quantity of va-
cancy added.

1929, ch. 226, sec. 38.

38. The County Commissioners and Appeal Tax Court shall annually,
effective for the succeeding levy, alter and correct the account of any per-
son who may have disposed of or acquired any property since the last as-
sessment or whose property or any part thereof may have been omitted if
the report of such disposition, acquisition or omission be supplied by sat-
isfactory evidence; and if real estate or other property shall from any
cause have increased or diminished in value since the last assessment, the
County Commissioners or Appeal Tax Court shall have power to correct
and alter the assessment of the same, so as to conform to its present value.

1929, ch. 226, sec. 39.

39. The County Commissioners and Appeal Tax Court shall have
power to annually correct the assessments 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 any property which has been omitted or may have been since ac-
quired.

1929, ch. 226, sec. 40.

40. Whenever any person, shall make application for an allowance or
deduction on account of the sale, transfer, alienation, loss or removal of any
property, or the collection or payment of any public or private security for
money, the County Commissioners or Appeal Tax Court may interrogate
him on oath in reference thereto and the disposal of the same, and espe-
cially 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 or the Appeal Tax Court 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 or Appeal Tax
Court 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.

1929, ch. 226, sec. 41.

41. The State Tax Commission, the County Commissioners and the
Appeal Tax Court shall have the power to summon before them any person,
or representatives of corporations, whom they may know or be credibly in-
formed to have acquired new property subject to taxation or whose account