832 REVENUE AND TAXES. [ART. 81

Mode of Valuation and Assessment.

1904, art. 81, 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). 1912, ch. 633.

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,
furnish 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 fur-
nished. 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 and Anne Arundel counties.

See notes to this section (as it stood in 1011) in volume 2 of the Anno-
tated Code.

Ibid. 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. 1912, ch. 633.

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; and 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.

See notes to this section (as it stood in 1911) in volume 2 of the Anno-
tated Code.

Appeals.

18.

This section referred to in construing section 19—see notes thereto. C. &
P. Tel. Co. v. Allegany County, 116 Md. 226.