BALTIMORE CITY.

975

by said Court as such clerk, assessor or employee, or shall corruptly do
or permit to be done or omit to do any act in discharge of his said duties
he shall be liable to immediate dismissal by said Appeal Tax Court, and
shall be also liable to indictment therefor, and upon conviction shall be
fined not exceeding five hundred dollars for each offense and also to im-
prisonment in jail or penitentiary for no more than one year, in the dis-
cretion of the Court.

1916. ch. 709.

164C. Any notice required, by Section 164A or by any other law to
be given by the Appeal Tax Court shall be deemed prima facie to be
served if the same is deposited in the mail (and is not returned unde-
livered) under cover with the return address of the Appeal Tax Court
on the outside, and directed to the place of residence of the person to be
notified, or to the address of such person as it appears in the last pub-
lished Baltimore City Directory, or if not contained in such Directory
then to the address of the property (if real estate) regarding which such
notice is sent, for delivery to the occupant thereof; and the Appeal Tax
Court shall, for the purpose of preserving a record of the service of notices
by mail, note in a book the date of placing in the mail the envelope or
cover containing such notice.

1898, ch. 123.

165. The Clerks of the several courts in the City of Baltimore shall
annually, on or before the first day of October, transmit to the said Court
a list of all the alienations of property, chancery sales made by trustees
and finally ratified, and of all judgments and decrees recorded in their
respective offices or rendered in their respective courts since they 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 said
Court to assess the parties to whom the property is conveyed or the money

due.

Richardson v. Simpson, 82 Md. 162.

For decisions relating to taxes on property in custodia legis, and in cases of sales
of property under decrees, see: Fulton v. Nicholson, 7 Md. 107. Mayor, &c., v.
Sterling, 29 Md. 48. Tuck v. Calvert, 33 Md. 224. Gould v. Baltimore, 58 Md. 52.
Hebb v. Moore. 66 Md. 170. Degner v. Baltimore, 74 Md. 144. Casualty Insurance
Co.'s Case, 82 Md. 565. Cherbonnier v. Bussey, 92 Md. 420, et seq.

1841, ch. 23, sec. 38. 1874, ch. 483, sec. 11.

166. No person shall be chargeable with the assessment of property
which he may have alienated, but the same shall be chargeable to the
alienee; and the said 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 property, unless the same shall have been re-
moved from the city.

Co. Commrs, v. Claggett, 31 Md. 210. Parlett vs. Dugan, 85 Md 413.