1806 REVENUE AND TAXES. [ART. 81

1904, art. 81, sec. 11. 1888, art. 81. sec. 10. 1860, art. 81, sec. 11. 1847, ch. 266,
sec. 14. 1874, ch. 483, sec. 9.

12. In all cases where discoveries of assessable property are made
by the collectors, county commissioners or appeal tax court of Balti-
more 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.

Distilled spirits being assessable by the tax commissioner—sec section 218,
et seq.—they can not be classed as discovered unassessed property, and
hence, the valuation of distilled spirits can not be readjusted under this sec-
tion. Monticello Co. v. Baltimore, 90 Md. 429.

This section referred to in deciding that property liable to taxation, might
be assessed for the current year after the prescribed time for making the
annual levy. Baltimore, etc., Ry. Co. v. Wicomico County, 93 Md. 123. (And
see Wicomico County v. Bancroft, 203 U. S. 117).

This section referred to in deciding that county commissioners had the
power to authorize the compiling of abstracts of title of unassessed lands.
Tasker v. Garrett County, 82 Md. 153.
See notes to sec. 11.

Ibid. sec. 12. 1888, art. 81, sec. 11. 1860, art. 81, sec. 12. 1841, ch. 23,
sec. 37. 1874, ch. 483, sec. 10.

13. The commissioner of land office shall annually, between the
first day of January and 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 certifi-
cates which have become ready for patent, expressing the name of the
land, the quantity it contains, 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.

Ibid. sec. 13. 1888, art. 81. see. 12. 1860, art. 81, sec. 13. 1841, ch. 23,
sec. 38. 1874. ch. 483, sec. 11.

14. No person shall be chargeable with the 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 possession of the prop-
erty, unless the same shall have been removed from the county or city.

This section construed in connection with section 10—see notes thereto.
Frederick County v. Clagett, 31 Md. 211.

Ibid. sec. 14. 1888. art. 81. sec. 13. 1860, art. 81. sec. 14. 1841, ch. 23,
sec. 39. 1874. ch. 483. sec. 12.

15. The county commissioners and appeal tax court, at their annual
meeting for noting transfers 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 disposi-
tion, acquisition or omission be supplied by satisfactory evidence; and