REVENUE AND TAXES 3047

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 Kinehart
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.

An. Code, 1924, sec. 18. 1912, sec. 12. 1904, sec. 11. 1888, sec. 10. 1847, ch. 266, sec. 14.
1874, ch. 483, sec. 9. 1929, ch. 226, sec. 36.

34. In all cases where discoveries of assessable property are made by
the assessors, County Commissioners or Appeal Tax Court of Baltimore
City in any 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 or have been levied.

Distiller spirits being assessable by tax commissioner—see sec. 229 (old), et seq.—
they cannot be classed as discovered unassessed property, and hence valuation of dis-
tilled spirits cannot be readjusted under this section. Monticello Co. v. Baltimore,
90 Md. 429.

This section referred to in deciding that property liable to taxation might be
assessed for current year after prescribed time for making annual levy. Baltimore,
etc., Ry. Co. v. Wicomico County, 93 Md. 123. (And see Wicomico County v.
Bancroft, 203 U. S. 117.)

This section referred to in deciding that county commissioners had power to
authorize compiling of abstracts of title of unassessed lands. Tasker v. Garrett County,
82 Md. 153.

An. Code, 1924, sec. 19. 1912, sec. 13. 1904, sec. 12. 1888, sec. 11. 1841, ch. 23, sec. 37.
1874, ch. 483, see. 10. 1929, ch. 226, sec. 37.

35. The Commissioner of the Land Office shall annually, when required
by the County Commissioners or the Appeal Tax Court of Baltimore City,
make out and transmit through mail to the County Commissioners, or to
the Appeal Tax Court, a list of all certificates which have become ready
for patent, expressing the name of the land, the quantity it contains, and
the person who is entitled to patent; and, in case of resurvey when vacancy
has been added, the names of the original tracts and the quantity of vacancy
added.

An. Code, 1924, sec. 21. 1912, sec. 15. 1904, sec. 14. 1888, sec. 13. 1841, ch. 23, sec. 39.
1874, ch. 483, sec. 12. 1929, ch. 226, sec. 38.

36. The County Commissioners and Appeal Tax Court shall annually,
effective for the succeeding levy, alter and correct the account of any per-
son 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 satis-
factory evidence; and if real estate or other property shall from any cause
have increased or diminished in value since the last assessment, the County
Commissioners or Appeal Tax Court shall have power to correct and alter
the assessment of the same, so as to conform to its present value.