980 ARTICLE 4.

of the Superior Court of Baltimore City, with the location and description
of such piece or parcel of ground so assessed and valued, and also shall
contain an alphabetical list of all persons to whom personal property has
been assessed. The said statement shall be known as the taxable basis
for the next ensuing fiscal year, and after the levy of taxes it shall be
designated as the tax roll for said year. Further, the said Appeal Tax
Court shall submit to the Board of Estimates on the first day of October,
or as soon thereafter as practicable, a statement of the total valuation of
the respective classes of property as shown on the annual roll submitted
by the Appeal Tax Court of Baltimore to the City Collector. The said
Court shall perform such other duties as may be prescribed by law or
ordinances not inconsistent with this Charter.

Skinner Dry Dock Co. v. Baltimore, 96 Md. 37-41. Cochran v. Carstairs, 95 Md.
509. Baltimore City v. Jenkins, 96 Md. 193. Balto, v. Fine, 148 Md. 324. Aejis
Co. v. State Tax Commission, 156 Md. 590.

Shares of Stock in domestic corporations are not "property" under the terms of
section 171 of the City Charter, "which when discovered is to be valued and assessed
by the Appeal Tax Court and the owner or owners thereof charged with back and
current taxes". Balto. Chrome Works v. Mayor & C. C. of Balto., Daily Record,
April 19, 1904.

Compare this section with sec. 5, Art. 50. City Code (1893) ; See dicta in Hopkins
v. Van Wyck, 80 Md. 15, construing same.

Liability of executors does not extend to payment of taxes becoming due after
the settlement and distribution of the estate, although the annual valuation and
assessment upon such property, as well as the levy thereon, may have been made
prior to such settlement and distribution of the estate.

Bamberger v. Baltimore, 125 Md. 431.

Sec. 171A enacted subsequent to this decision.

1916, ch. 52.

171A. Executors and administrators shall pay all taxes due from their
decedents, also all taxes levied upon the estates in their hands, prior to the
final account and distribution, as preferred debts and to the exclusion of
all others except the necessary funeral expenses, and on failure their bonds
shall be put in suit for the use of the State and the Mayor and City Council
of Baltimore, and recovery had for the whole amount of State and City
taxes due and interest and penalty, if any, from the time they were pay-
able. In the event of any distribution being made by an executor or admin-
istrator, on or after the first day of October in any year, either before or
after the taxes have been levied for the ensuing year, said executor or
administrator shall retain sufficient funds to pay State and City taxes for
the ensuing year upon all property so distributed, and shall pay said taxes
when clue and, in default thereof, they and the sureties on their bonds shall
be liable for said taxes, and interest and penalty, if any, upon said prop-
erty so distributed. This section shall also apply to guardians, in regard
to taxes upon property in their hands as such and property distributed
by them; and shall also apply to Receivers and Trustees, in regard to
property in their hands as such and in regard to property distributed by
them, provided that said receivers and trustees shall be liable only for
taxes due at the time of the distribution upon property or funds distrib-
uted to creditors. Any Auditor who shall pass the account of any such
executor, administrator or guardian, without requiring the provisions of