25T4 ARTICLE 81.

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 misdemeanor and shall be liable to
indictment and on conviction shall be fined not exceeding one hundred
dollars.

A guardian's bond is liable for taxes accrued after his ward became of age but
before statement of a final account, and fact that account is stated and that ward
executes a release to guardian before suit for taxes is brought, is immaterial. How
such suit should be brought. Real estate is not property " in the hands of " 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 hands of a guardian appointed by 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 Kine-

hart v. Howard, 90 Md. 4; Baldwin v. Washington 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 current year might be collected

although property was not discovered until after levy, and hence, was omitted from

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); Bamberger v. Baltimore, 125 Md. 439.

This section referred to in holding an assessment against an administrator void,
where the estate had been distributed at time assessment was made. Nicodemus v.
Hull, 93 Md. 367.
See notes to sec. 76.

1920, ch. 422.

17. Every automobile dealer in this State shall within ten days after
the expiration of the quarters ending respectively on the last day of March,
June, September and December in each year transmit to the County Com-
missioners of the county in which such dealer has his principal place of
business where such is in one of the counties of this State, and to the Appeal
Tax Court of Baltimore, where such principal place of business is in
Baltimore City, a full and complete list of all motor vehicles, including
motor trucks, sold by such dealer within the preceding quarter, together
with the name and address of the vendee in all instances and the price for
which such motor vehicle was sold, in the case of a sale, or the amount at
which it was valued in the case of an exchange. Any automobile dealer
failing to perform the duties imposed by this section shall be guilty of a
misdemeanor and shall be liable to indictment and on conviction shall be
fined not exceeding one hundred dollars ($100.00).

An. Code, sec. 12. 1904, sec. 11. 1888, sec. 10. 1847, ch. 266, sec. 14. 1874, ch. 483, sec. 9.

18. In all cases where discoveries of assessable property are made by
the collectors, county commissioners or appeal tax court of Baltimore 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 tax commissioner—see sec. 229, et seq.—they
cannot be classed as discovered unassessed property, and hence valuation of distilled
spirits cannot be readjusted under this section. Monticello Co. v. Baltimore, 90
Md. 429.