1212 REVENUE AND TAXES. [ART. 81.

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 judg-
ments 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 commis-
sioners or appeal tax court.

P. G. L., (1860,) art. 81, sec 10. 1847, ch. 266, sec. 13. 1874, ch. 483, sec. 8.

9. The several registers of wills in this State shall annually,

on or before the first day of March, return to the county com-
missioners or appeal tax court, a summary account of all prop-
erty 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 by this section, shall be
allowed such compensation as the county commissioners or
appeal tax court may deem proper. Any clerk or register fail-
ing to perform the duties imposed by this and the preceding
section shall be guilty of a misdemeanor, and shall be liable to
indictment, and on conviction shall be fined not exceeding one
hundred dollars.

Bonaparte v. State, 63 Md 473.

Ibid. sec. 11. 1847, ch 266, sec. 14. 1874, ch 483, sec. 9.

10. In all cases where discoveries of assessable property are
made by the collectors, county commissioners or appeal tax court
of Baltimore 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.

Ibid sec 12. 1841, ch 23, sec. 37. 1874, ch. 483, sec. 10.

11. The commissioner of the land office shall annually, be-
tween 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