JAS. BLACK GROOME, ESQUIRE, GOVERNOR. 733
on conviction shall be fined not exceeding one hun-
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dred dollars.
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SEC. 9. In all cases where discoveries of assessable
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property are made by the collectors, county commis-
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Discoveries
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eioners or Appeal Tax Court of Baltimore city, either
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from the returns of clerks, registers or assessors, or
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in any other way, the said county commissioners or
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Appeal Tax Court shall assess the same, and add the
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same to the amount on which taxes are to be levied.
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SEC. 10. The Commissioner of the Land Office
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Make out list
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shall annually, between the first day of January and
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of certificate
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the first day of March, make out and transmit through
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mail to the county commissioners, or to the Mayor
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of the City of Baltimore, to be laid before the Appeal
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Tax Court, a list of all certificates which have be-
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come ready for patent, expressing the name of the
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land, the quantity it contained, and the person who
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is entitled to patent, and in case of re-survey when
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vacancy has been added, the names of the original
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tracts and the quantity of vacancy added.
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SEC. 11. No person shall be chargeable with the
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Not chargeable
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assessment of property which he may have aliened,
but the same shall be chargeable to the alienee, and
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the county commissioners and Appeal Tax Court
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shall from time to time correct the account of any
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person who may have parted with the possession of
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any property, and the same so taken off, shall be
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charged to the person who may have acquired pos-
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session of the property, unless the same shall have
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been removed from the county or city.
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SEC. 12. The county commissioners and Appeal
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Tax Court, at their annual meeting for noting trans-
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Alter and cor-
rect.
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fers and hearing appeals, are directed to alter and
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correct the account of any person who may have
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disposed of or acquired any property since the last
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assessment, or whose property or any part thereof
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may have been omitted, if the report of such dispo-
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sition, acquisition or omission, be supplied by satis-
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factory evidence, and if real estate or other property
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shall from any cause have increased largely in value
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since the last assessment, the county commissioners
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or Appeal Tax Court shall correct and alter the as-
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sessment of the same, so as to conform to its present
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value.
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