INDEX.

1841

Chap.

Sec.

ter of city of Baltimore, to be laid before

appeal tax court, etc.

23

37

VALUATION AND ASSESSMENT OF PROPERTY

IN THIS STATE— No person to be chargeable with

the rate or assessment of property which

may have been transferred, but the same to

be chargeable to the person entitled to or

having possession; and the levy courts, etc.

at their meetings to hear appeals or note

transfers, and as often as occasion may re-

quire, to alter the account of any person

who may have parted with any property,

and the sum taken off to be charged to the

person who may have acquired the same,

unless removed from the county, etc.

"

38

The levy courts, etc. at their annual

meetings to hear transfers, etc. empowered

to alter and correct the account of any per-

son who may have lost any negro by death

or otherwise, or any other property; no de-

duction to be made for loss of negro, etc.

unless a report of the same is made to levy

court, etc. supported by satisfactory evi-

dence,

a

39

Before any allowance be made to any per-

son for any decrease, &c., he shall give a

faithful account of all decrease of personal

property to the levy court, &c., may direct

the levy court, &c., to assess all the person-

al property of such person, and make return

thereof, &c., to be governed in all respects

by the provisions of this act; appeal tax

court for Baltimore, to perform all the du-

ties required by this section,

"

40

Any person after the passage of this act

removing to any county, &c., within this

State, from the county in which his proper-

ty hath been valued, or from any place

without the State, where property shall not

have been valued in the county, &c., to

which he shall have removed, shall when

required by the collector of the county, &c.

or appeal tax court of Baltimore, in which

13