732

LAWS OP MARYLAND.

their duties as assessors as the county commissioners

or Judges of the Appeal Tax Court of Baltimore

may allow.

Clerke of courts

SEC. 7. The clerks of the circuit courts for the

shall transmit

list

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, chancery sales, made by

trustees and finally ratified, and all 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 judgments or decrees, so as to enable the

county 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

Furnish sim-

shall annually, within the same period, furnish the

ilar list

Appeal Tax Court with a similar list for the like

purpose ; and the clerks shall be allowed ten cents

for each alienation, judgment or decree, to be paid

by the county or city to which the list may be fur-

nished. In all cases of the renewals of judgments

by scire facias, the said clerks shall return the date

of the first and also of the. original judgment, and

the same judgment shall not be taxed twice at the

same time by the county commissioners or Appeal

Tax Court.

SEC. 8. The several registers of wills in this State

Registers of
wills shall re-

shall annually, on or before the first day of March,

turn.

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 be-

fore assessed, shall then be assessed; and every exe-

cutor, 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 sec-

tion, shall be allowed such compensation as the county

Compensation.

commissioners or Appeal Tax Court may deem pro-

per. Any clerk or register failing to perform the

duties imposed by this article shall be guilty of a

misdemeanor, and shall be liable to indictment, and