REVENUE AND TAXES. 1039

to render the account required in the last preceding section, said County
Commissioners or Appeal Tax Court shall, on their own knowledge, and on
the best information they can obtain, value and assess the personal prop-
erty 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.

1920. ch. 226, sec. 44.

44. Whenever any person shall apply to the County Commissioners or
Appeal Tax Court 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 Commis-
sioners or said court to whom the application shall be made shall ascer-
tain 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.

1929, ch. 226, sec. 45.

45. The County Commissioners and Appeal Tax Court shall cause their
clerk to enter and record in a book or books to be provided for the purpose
an accurate and fair account of all property of every sort assessed within
their county or city and the 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, which any person may in-
spect 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.
See footnote to sec. 1.

1929, ch. 226, sec. 46.

46. As soon after the date of finality, as is practicable, and before the
taxes become due and payable in each year, the County Commissioners of
the several counties and the Appeal Tax Court of Baltimore City shall
prepare and deliver to the Collector a book or statement showing the valua-
tion and assessment of all property subject to taxation in such county and
Baltimore City as it shall appear upon the assessment books of the County
Commissioners or the Appeal Tax Court 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 or Appeal Tax
Court (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