ART. 81.] MODE OF VALUATION AND ASSESSMENT. 1211

Mode of Valuation and Assessment.

P. G. L., (1860,) art. 81, sec. 7. 1841, ch. 23, sec. 43. 1841, ch. 116, sec. 6.
1847, ch. 266, sec. 16. 1874, ch. 483, sec. 5.

6. Every assessor appointed by the mayor and city council
of Baltimore, and every collector of State and county taxes in
this State, shall annually inform himself, by all lawful means, of
all property, stocks or investments in his county, district or city,
liable to taxation, and which may have been omitted in the-
assessment, and all buildings and improvements, and all property
created or acquired since said assessment, and shall value the
same at the full cash value thereof, and shall make return
thereof to the county commissioners, or appeal tax court, if in
the city of Baltimore; and for the purposes of this section, the
said collectors and assessors are hereby clothed with the powers
of general assessors, and their valuation shall be subject to re-
vision and correction by the county commissionerss and appeal
tax court.

Ibid sec. 8. 1841, ch. 266, sec. 16. 1874, ch. 483, sec 6.

7. The collectors and assessors shall be allowed such compen-
sation for the performance of their duties as assesssors as the
county commissioners or judges of the appeal tax court of Balti-
more city may allow.

Ibid. sec. 9. 1841, ch. 23, sec 37. 1845, ch 203, sec. 7. 1847, ch. 266, sec. 12.
1874, ch. 483, sec. 7.

8. Each of the clerks of the circuit courts for the counties shall,
annually, between the first of January and the first of March,
transmit to the county commissioners of his county, a list of all
the alienations of property, chancery sales made by trustees and
finally ratified, and of 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 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 pur-
pose ; and the clerks shall be allowed ten cents for each alienation,