556 REVENUE AND TAXES. [ART. 81.

return to the County Commissioners, or the Appeal Tax Court
of Baltimore city, a certificate in writing of the particulars and
valuation thereof, with an alphabetical list of the names of all
persons whose property he shall value; which return, when
approved, shall be entered on record by the County Commis-
sioners or Appeal Tax Court in the city of Baltimore; and
for the purposes of this section the said collectors are hereby
clothed with the powers of assessors, and their valuation shall
be subject to revision by the County Commissioners, or Appeal
Tax Court.

8. The collectors shall be allowed a fair compensation for the
performance of their duties as assessors.

9. The clerks of the Circuit Courts for the counties, shall
each, annually, between the first of January and the first of
March, transmit to the County Commissioners of his county,
a list of all the alienations of property, mortgages, judgments
and decrees recorded in his said office, or rendered in his court,
since he last furnished a list of the same, which list shall show
the property alienated and the amount due on the mortgages,
judgments or decrees, so as to enable the commissioners to assess
the parties to whom the property is conveyed or money due;
and the clerks of the several courts in the city of Baltimore
shall, annually, within the same period, furnish the Mayor and
City Council with a similar list for the like purpose; and the
clerk shall be allowed ten cents for each alienation, mortgage,
judgment or decree, to be paid by the county or city to which
the list may be furnished.

10. The several Registers of Wills in this State shall annually,
on the first day of March, return to the County Commissioners
or Appeal Tax Court, a summary account of all property that
shall appear by the records of the several Orphans' Courts, to
be in the hands of each executor, administrator or guardian, as
such, and all such property, if not before assessed, shall then be
assessed, and every executor, administrator or guardian shall be
liable to pay the taxes levied thereon, and shall be allowed
therefor by the Orphans' Court in his accounts; and the said
register, for the duties imposed by this section, shall be allowed
such compensation as the County Commissioners or Appeal Tax
Court may deem proper.