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LAWS OP MARYLAND.
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their duties as assessors as the county commissioners
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or Judges of the Appeal Tax Court of Baltimore
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may allow.
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Clerke of courts
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SEC. 7. The clerks of the circuit courts for the
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shall transmit
list
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counties shall each annually, between the first of
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January and the first of March, transmit to the
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county commissioners of his county a list of all the
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alienations of property, chancery sales, made by
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trustees and finally ratified, and all judgments and
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decrees recorded in his said office or rendered in his
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court, since he last furnished a list of the same, which
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list shall show the property alienated, and the amount
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due on the judgments or decrees, so as to enable the
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county commissioners to assess the parties to whom
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the property is conveyed or money due ; and the
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clerks of the several courts in the City of Baltimore
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Furnish sim-
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shall annually, within the same period, furnish the
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ilar list
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Appeal Tax Court with a similar list for the like
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purpose ; and the clerks shall be allowed ten cents
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for each alienation, judgment or decree, to be paid
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by the county or city to which the list may be fur-
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nished. In all cases of the renewals of judgments
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by scire facias, the said clerks shall return the date
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of the first and also of the. original judgment, and
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the same judgment shall not be taxed twice at the
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same time by the county commissioners or Appeal
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Tax Court.
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SEC. 8. The several registers of wills in this State
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Registers of
wills shall re-
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shall annually, on or before the first day of March,
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turn.
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return to the county commissioners or Appeal Tax
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Court, a summary account of all property that shall
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appear by the records of the several orphans' courts
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to be in the hands of each executor, administrator or
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guardian as such ; and all such property, if not be-
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fore assessed, shall then be assessed; and every exe-
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cutor, administrator or guardian shall be liable to.
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pay the taxes levied thereon, and shall be allowed
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therefor by the orphans' court in his accounts ; and
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the said register, for the duties imposed by this sec-
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tion, shall be allowed such compensation as the county
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Compensation.
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commissioners or Appeal Tax Court may deem pro-
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per. Any clerk or register failing to perform the
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duties imposed by this article shall be guilty of a
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misdemeanor, and shall be liable to indictment, and
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