976 ARTICLE 4.

1841, ch. 23, sec. 37. 1874, ch. 483, sec. 12. 1914, ch. 532.

167. The said Court is 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 disposition, acquisition or omission be
supplied by satisfactory evidence; and if real estate or other property
shall, from any cause, have increased or decreased in value since the
last assessment, the said Court shall correct and alter the assessment
of the same, so as to conform to its present value, provided that any party
desiring to apply to the Appeal Tax Court for a revaluation of any real
or personal property, shall make such application before the first day of
September, in order to be acted on so as to take effect for the ensuing
year. The Appeal Tax Court shall not receive or act upon any such appli-
cation made after the first day of September in any year, so as to affect
the assessment for the ensuing year.

Alleghany Co. v. N. Y. Mining Co., 76 Md. 549. Hopkins v. Van Wyek, 80 Md. 7.
B. C. & A. Ry. Co. v. Wicomico Co., 93 Md. 113. Aejis Co. v. State Tax Commn.,
156 Md. 590.

1847, ch. 266, sec. 13. 1874, ch. 483, sec. S.

168. The Register of Wills of Baltimore City shall annually, on or
before the first day of October, return to the said Court a summary account
of all property that shall appear by the records of the Orphans' Court of
Baltimore City 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, administrator 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 of Wills, for the
duties imposed by this section, shall be allowed such compensation as the
said Appeal Tax Court may deem proper. Should the clerk or Register
fail to perform the duties imposed by this section, he shall be guilty of a
misdemeanor, and shall be liable to indictment, and on conviction shall be
fined not exceeding one hundred dollars.

See sec. 171A.

Bonaparte v. State, 63 Md. 473. Hopkins v. Van Wyck, 80 Md. 14. Baldwin v.
Washington Co., 85 Md. 156. Baldwin v. State, use of Hull. 89 Md. 590. Nicodemus
v. Hall, 93 Md. 367.

Liability of executors does not extend to payment of taxes becoming clue after
the settlement and distribution of the estate, although the annual valuation and
assessment upon such property, as well as the levy thereon, may have been made
prior to such settlement and distribution of the estate.

Bamberger v. Baltimore, 125 Md. 431.

1847, ch. 266, sec. 14. 1874, ch. 483, sec. 9.

169. In all cases where discoveries of assessable property are made by
the said Appeal Tax Court, either from the returns of clerks, registers or
assessors, or in any other way, the said Court shall assess the same, and
add the same to the amount on which taxes are to be levied.

Hopkins v. Van Wyck, 80 Md. 14. Tasker v. Garrett Co., 82 Md. 153. Baldwin
v. Wash. Co., 85 Md. 156. Monticello, &c., v. Baltimore City, 90 Md. 429. B. C. &
A. R. R. v. Wicomico Co., 93 Md. 123.