1804 REVENUE AND TAXES. [ART. 81

1904, art. 81, sec. 6. 1888, art. 81, sec. 5. 1860, art. 81, sec. 5. 1841, ch. 23, sec. 61.
1841, ch. 116, sec. 7. 1874, ch. 483, sec. 4. 1876, ch. 340.

7. No person who is not assessed to the sum of at least one hundred
dollars shall be required to pay any tax.*

Mode of Valuation and Assessment.

Ibid. sec. 7. 1888, art, 81, sec. 6, 1860, art. 81, sec. 7. 1841, ch. 23,

sec. 43. 1841, ch. 116. sec. 6. 1847, ch. 266, sec. 16.

1874, ch. 483, sec. 5.

8. Every assessor appointed by the mayor and city council of Balti-
more and every collector of State and county taxes in this State shall
annually inform himself by all lawful means of all property, stocks or
investments in his county, district or city liable to taxation and which
may have been omitted in the assessment, and all buildings and improve-
ments, and all property created or acquired since said assessment, and
shall value the same at the full cash value thereof, and shall make
return thereof to the county commissioners or appeal tax court, if in
the city of Baltimore; and for the purposes of this section, the said
collectors and assessors are hereby clothed with the powers of general
assessors, and their valuation shall be subject to revision and correction
by the county commissioners and appeal tax court

As to the mode and measure of taxation, see sec. 202, et seq.

As to the county commissioners, see art. 25.

Ibid. sec. 8. 1888. art. 81. sec. 7. 1860. art. 81, sec. 8. 1841, ch. 266,
sec. 16. 1874, ch. 483, sec. 6. 1898, ch. 123, sec. 149.

9. The collectors and assessors shall be allowed such compensation
for the performance of their duties as assessors as the county commis-
sioners or the mayor and city council of Baltimore may by ordinance
direct.

Ibid. sec. 9. 1888, art. 81, sec. 8. 1860, art. 81, sec. 9. 1841, ch. 23,

sec. 37. 1845, ch. 203, sec. 7. 1847, ch. 266, sec. 12. 1874, ch. 483,

sec. 7. 1900. ch. 48. 1908. ch. 386.

1910, ch. 292 (p. 246).

10. Each of the clerks of the circuit courts for the counties shall,
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 of
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, shall annually, within the same period, fur-

*The act of 1910, ch. 619 (p. 245). repealed and re-enacted this section as to
Baltimore city and county, so as to exempt from taxation (as to said city and
county), bona fide residents of Maryland owning only household effects valued
at less than three hundred dollars.