ART. 81] MODE OF VALUATION AND ASSESSMENT. 1805

nish the 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
furnished. In all cases of the renewals of judgments by scire facias,
the said clerks shall return the date of the fiat 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. This section
shall not apply to Harford, St. Mary's and Anne Arundel counties.

The failure of a clerk to perform his duty under this section does not
relieve the alienor from the obligation to make application to the county
commissioners for a transfer to his alienee, and the alienor is liable to be
sued for taxes levied against him although he no longer owns the property,
and notwithstanding section 14. Frederick County v. Clagett, 31 Md. 211;
Richardson v. Simpson, 82 Md. 162.

1904, art. 81, sec. 10. 1888. art. 81, sec. 9. 1860, art. 81, sec. 10. 1847, ch. 266,
sec. 13. 1874. ch. 483, sec. 8. 1908, ch. 386.

11. The several registers of wills in this State shall annually, on or
before the first day of March, 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 before assessed, shall then be assessed; aud every executor, adminis-
trator 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 section, shall be allowed
such compensation as the county commissioners or appeal tax court
may deem proper. Any clerk or register failing to perform the duties
imposed by this and the preceding section shall be guilty of a misde-
meanor and shall be liable to indictment and on conviction shall be
fined not exceeding one hundred dollars. This section shall not apply to
St. Mary's county.

A guardian's bond is liable for taxes accrued after his ward became of
age but before the statement of a final account, and the fact that the
account is stated and that the ward executes a release to the guardian
before suit for the taxes is brought, is immaterial. How such suit should
be brought. Real estate is not property "in the hands of" the guardian
intended to be assessed under this section. Baldwin v. State, 89 Md. 590.
And see Baldwin v. Washington County, 85 Md. 161.

Under this section property of a ward in the hands of a guardian appointed
by the orphans' court for Washington county is taxable in that county,
although the guardian and ward reside in New York. Baltimore v. Allegany
County. 99 Md. 9. And see Kinehart v. Howard. 90 Md. 4; Baldwin v. Wash-
ington County, 85 Md. 156; Bonaparte v. State, 63 Md. 473 (affirmed in 104
U. S. 592). Cf. Baldwin v. State, 89 Md. 599.

This section referred to in deciding that taxes for the current year might
be collected although the property was not discovered until after the levy,
and hence, was omitted from the assessment. Hopkins v. Van Wyck, 80 Md.
14. And see Baltimore, etc.. Ry. Co. v. Wicomico County, 93 Md. 123. (See
also. Wicomico County v. Bancroft, 203 U. S. 117).

This section referred to in holding an assessment against an administrator
void, where the estate had been distributed at the time the assessment was
made. Nicodemus v. Hull. 93 Md. 367.