HARRY HUGHES, Governor

495

summon "whom they may know or be credibly informed to
have acquired new property subject to taxation or
whose account of taxable property may in their
judgment require revision", and to interrogatories
"pertinent to the valuation and/or classification of
such property or any other property belonging to the
person ... as the Department ... may authorize", for
brevity and clarity. Similarly, in item (l)(ii) of
this section, the phrase "necessary to value or
classify property or to determine if a value or
classification is correct" is substituted for the
former phrase "necessary for the valuation and
assessment of a property", for clarity and to conform
to the introductory language of this section.

In the introductory language of item (1) of this
section, the reference to "issue a subpoena" is
substituted for the former references to "subpoena
before them", for clarity.

In item (l)(i) of this section, the former references
to "representatives of corporations" and "witnesses"
are deleted as unnecessary in light of the use of the
defined term "person".

In item (l)(ii) of this section, the term "evidence"
is substituted for the former term "document", for
clarity.

Also in item (l)(ii) of this section, the former
limitation, "with the exception of homestead property
as defined in § 14A, under this article", is deleted
as obsolete.

Item (2) of this section is new language added to
state expressly that which formerly only was implied
by the references to examining and interrogating a
person or witness under "oath" in former Art. 81, §
41(a). Therefore, the reference to "affirmations" is
added for clarity.

In item (3) of this section, the power to "take
depositions or other testimony" is substituted for the
former references to the power to "examine such person
on oath touching the same", and to "interrogate them
under oath with reference to the matter then pending",
for clarity.

In item (4) of this section, the word "written", which
modifies interrogatories, is added for clarity.

In item (5) of this section, the reference to "fails
to comply with a subpoena" is substituted for the
former reference to a person "summoned and refusing to
appear or appearing and refusing to answer any