3046 ARTICLE 81

For cases involving the acts of 1841, ch. 23, and 1843, ch. 208, see State v. Milburn,
9 Gill, 98; Milburn v. State, 1 Md. 16.
Cited but not construed in Condon v. Maynard, 71 Md. 606.

1929, ch. 226, sec. 31...

29. In case any property which by law is subject to assessment and
taxation has escaped, such property shall be entered upon the assessment
rolls at any time and shall be subject to taxation for current and previous
years, not exceeding four years in all, in the same manner as other prop-
erty is subject to taxation. The levy for each and every year by the County
Commissioners of the several counties and by any city shall be deemed
and taken to have covered and embraced all property which was not as-
sessed, but which ought to have been assessed, for the year for which any
such levy was made.

Assessors and Discovery of Taxable Property.

1929, ch. 226, sec. 32.

30. The County Commissioners of the several counties and the Appeal
Tax Court of Baltimore City shall appoint such number of assessors as
they may deem necessary, provided that in the case of the Appeal Tax
Court the number of such assessors shall not exceed that authorized by
ordinance.

The Bureau of Assessments of Baltimore City (Ordinance No. 595, Apr. 23,, 1934) now
exercises the powers formerly exercised by the Appeal Tax Court as to assessment of
property.

An. Code, 1924, sec. 13. 1912, sec. 8. 1904, sec. 7. 1888, sec. 6. 1841, ch. 23, sec. 43.
1841, ch. 116, sec. 6. 1847, ch. 266, sec. 16. 1874, ch. 483, sec. 5. 1929, ch. 226, sec. 33.

31. The assessors so appointed shall annually inform themselves by all
lawful means of all property, tangible or intangible, liable to assessment
and taxation in the county, district or city for which said assessors are
appointed and act, and not already assessed, or insufficiently or incorrectly
assessed, and shall value the same and make return thereof to the County
Commissioners or Appeal Tax Court, for the purpose of assessment by the
County Commissioners Or Appeal Tax Court to the owner or person charge-
able with the taxes thereon according to law.

1929, ch. 226, sec. 34.

32. The assessors shall be allowed such compensation for the perform-
ance of their duties as assessors as the County Commissioners by resolution
or the Mayor and City Council of Baltimore by ordinance shall direct.

An. Code, 1924, sec. 16. 1912, sec. 11. 1904, sec. 10. 1888, sec. 9. 1847, ch. 266, sec. 13.
1874, ch. 483, sec. 8. 1908, ch. 386. 1912, ch. 633. 1929, ch. 226, sec. 35.

33. The several Registers of Wills in this State shall annually, on or
before the first day of the month preceding the date of finality, return to
the County Commissioners or Appeal Tax Court a summary account of all
property liable to assessment and taxation hereunder, that shall appear by
the records of the several orphans' courts to be in the hands of each execu-
tor, administrator or guardian as such; and all such property, if not be-
fore assessed, shall then be assessed; and the said Register, for the duties
imposed by this section, shall be allowed such compensation as the County
Commissioners or the Mayor and City Council of Baltimore may direct.

See important footnote on first page of this article.