ART. 11. ] LEVY AND COLLECTION OF TAXES.

97

mit to the county commissioners of his county a list of all the alien-
ations of property, chancery sales, made by trustees and finally rati-
fied, and all judgments and decrees recorded in his said office or
rendered in his court, since he 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 county commissioners
to assess the parties to whom the property is conveyed or money

transmit lists of
alienations of
property, chan-
cery sales, etc.
31 Md 210

due; and the clerks of the several courts in the city of Baltimore
shall annually, within the same period, furnish the Appeal Tax Court
with a similar list for the like purpose; and the clerks shall be al-

Clerks of courts
in Baltimore
city to furnish
same

lowed ten cents for each alienation, judgment, or decree, to be paid
by the county or city to which the list may be furnished. In all
cases of the renewals of judgments by scire facias, the said clerks
shall return the date of the first and also of the original judgment,
and the same judgment shall not be taxed twice at the same time
by the county commissioners or Appeal Tax Court.

Compensation

8. The several registers of wills in this State shall annually, on
or before the first day of March, return to the county commissioners
or Appeal Tax Court, a summary account of all property that shall
appear by the records of the several Orphans' Courts 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, for the duties imposed

Id s 8
Registers of
wills to make
annual return
of property ap-
pearing to be in
hands of execu-
tors, etc

by this section, shall be allowed such compensation as the county
commissioners or Appeal Tax Court may deem proper. Any clerk
or register failing to perform the duties imposed by this article shall

Compensation.

be guilty of a misdemeanor and shall be liable to indictment, and
on conviction shall be fined not exceeding one hundred dollars.

Penalty for
neglect

9. In all cases where discoveries of assessable property are made
by the collectors, county commissioners, or Appeal Tax Court of Bal-
timore City, either from the returns of clerks, registers, or assessors,
or in any other 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 levied.

Id s 9.
Discoveries of
assessable
property

10. The commissioner of the Land Office shall annually, between
the first day of January and the first day of March, make out and
transmit through mail to the county commissioners, or to the mayor
of the city of Baltimore, to be laid before the Appeal Tax Court, a
list of all certificates which have become ready for patent, express-
ing the name of the land, the quantity it contained, 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.

Id s 10
Commissioner
of Land Office
annually to
transmit list of
certificates
ready for
patent

11. No person shall be chargeable with the assessment of prop-
erty which he may have aliened, but the same shall be chargeable
to the alienee, and the county commissioners and Appeal Tax Court

Id s 11
Where property
1 alienated,
alienee charge-
able
31 Md. 211.