ANNE ARUNDEL COUNTY. 527

charge for all titles actually examined preparatory to a sale for taxes;
no such sale shall be set aside if the provisions of law appear to have
been substantially complied with, and the burden of proof shall be on the
exceptant thereto.

P. L. L, 1888, Art. 2, sec. 233. 1894, ch. 615. 1896, ch. 362. 1914 Code, sec. 356.
497. It shall be the duty of the treasurer at all times to inform him-
self, by all lawful means, of all property, stock, or investments in said
county liable to taxation, and not included in the last - revised lists of
assessments, and of all buildings and improvements, and of all property
created or acquired since said revised assessment; and shall value the
same at the full cash value thereof, and shall make return thereof to the
County Commissioners, with the post office address of the person assessed,
which said returns shall be made by the treasurer, certified by his affidavit
as to the truth and fairness thereof, and after personal investigation of
the matter by him; or upon the sworn statement of the person assessed,
and after reasonable notice to the person to be assessed, if a resident of
the county, of the intention to assess said property; and for the purpose
of this section, the treasurer shall be clothed with the power of general
assessor, and shall receive the fees heretofore allowed by law or usage for
collection of taxes, for assessing new property in said county, and his
valuation shall be subject to revision and correction by said Commis-
sioners. It shall be the duty of the several constables appointed for said
county by all means to inform themselves of all property, stock or invest-
ments, and of all buildings and improvements, and all property created
or acquired in their respective districts which is not included in the lists
of assessments, and shall make return of the same to the treasurer, who
shall assess the same and return to the County Commissioners as herein-
before provided; and on the valuation of all said property, so returned by
the said constable, they shall be allowed one-half the fee provided for the
assessment of new property, and the treasurer shall be allowed the other
half; provided, however, that in no case shall any fees be allowed to any
constable except the one first making the return to the treasurer as afore-
said, nor for the return of any property which the treasurer has already
assessed at the time of said constable making the return; the treasurer
shall make return in the month of January in each year of all new assess-
ments, except returned during that month; and it shall be the duty of the
Clerk of the County Commissioners, during the month of February next
succeeding the return of new assessments, to notify the person or corpo-
ration newly assessed, if his or its postoffice be known to him of such
new or additional assessments, the notice of intention to assess herein
required shall be served by a constable of the district in which the person
resides, who shall receive therefor twenty-five cents, to be paid by the
County Commissioners; and in the notice of new assessment made shall
be contained a statement of the items of property and the valuation
thereof, and shall be sent by registered letter by the Clerk of the County
Commissioners to the person assessed, if his or her postoffice address be
known to or can be ascertained by said clerk by reasonable inquiry.