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Proceedings and Acts of the General Assembly, 1874
Volume 211, Page 3592   View pdf image (33K)
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JAS. BLACK GROOME, ESQUIRE, GOVERNOR. 733

on conviction shall be fined not exceeding one hun-

 

dred dollars.

 

SEC. 9. In all cases where discoveries of assessable

 

property are made by the collectors, county commis-

Discoveries

eioners or Appeal Tax Court of Baltimore city, either

 

from the returns of clerks, registers or assessors, or

 

in any other way, the said county commissioners or

 

Appeal Tax Court shall assess the same, and add the

 

same to the amount on which taxes are to be levied.

 

SEC. 10. The Commissioner of the Land Office

Make out list

shall annually, between the first day of January and

of certificate

the first day of March, make out and transmit through

 

mail to the county commissioners, or to the Mayor

 

of the City of Baltimore, to be laid before the Appeal

 

Tax Court, a list of all certificates which have be-

 

come ready for patent, expressing the name of the

 

land, the quantity it contained, 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.

 

SEC. 11. No person shall be chargeable with the

Not chargeable

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 pos-

 

session of the property, unless the same shall have

 

been removed from the county or city.

 

SEC. 12. The county commissioners and Appeal

 

Tax Court, at their annual meeting for noting trans-

Alter and cor-
rect.

fers and hearing appeals, are directed to alter and

 

correct the account of any person who may have

 

disposed of or acquired any property since the last

 

assessment, or whose property or any part thereof

 

may have been omitted, if the report of such dispo-

 

sition, acquisition or omission, be supplied by satis-

 

factory evidence, and if real estate or other property

 

shall from any cause have increased largely in value

 

since the last assessment, the county commissioners

 

or Appeal Tax Court shall correct and alter the as-

 

sessment of the same, so as to conform to its present

 

value.

 


 

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Proceedings and Acts of the General Assembly, 1874
Volume 211, Page 3592   View pdf image (33K)
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