ART. 81.] REVENUE AND TAXES. 557

11. In all cases where discoveries of assessable property are
made by the County Commissioners, or any other body having
power to levy taxes, either from the returns of clerks or re-
gisters or in any other way, the said County Commissioners or
other body shall assess the same, and add the same to the
amount on which taxes are to be levied; but if it shall appear
by the recital of any mortgage returned by the clerk, that there
is no debt due thereon, but that the same was given to secure
the mortgagee against a contingent liability as security of the
mortgagor on a debt recited therein, then the amount of said
debt shall be assessed to the person to whom it appears to be
due, but the mortgagee shall not be assessed on said mortgage
unless his liability for said debt shall have become fixed before
or at the time of said return.

12. The Commissioner of the Land Office shall, annually,
between the first day of January and the first day of March,
make out and transmit through mail to the County Commis-
sioners or to the Mayor of the city of Baltimore, to be laid
before the Appeal Tax Court, a list of all certificates which
have become ready for patents, expressing the name of the
land, the quantity it contains and the person who is entitled
to patent, and in case of re-survey when vacancy has been
added, the names of the original tracts and the quantity of
vacancy added.

13. No person shall be chargeable with the assessment of
property which he may have aliened, but the same shall be
chargeable to the alienee, and the County Commissioners and
Appeal Tax Court shall from time to time correct the account
of any person who may have parted with the possession of
any property, and the same so taken off shall be charged to
the person who may have acquired possession of the property,
unless the same shall have been removed from the county or
city.

14. The County Commissioners and Appeal Tax Court, at
their annual meeting for noting transfers and hearing appeals,

are directed to alter and correct the account of any person
who may have lost any property, if the report of such loss be

supported by satisfactory evidence.

15. The Mayor and City Council of Baltimore shall, annually,
appoint a Board to consist of at least three persons, to be styled

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