ART. 81.] APPEAL TAX COURT. 1213

patent, expressing the name of the land, the quantity it contains,
and the person who is entitled to patent, and in case of re-survey
when vacancy has been added, the names of the original tracts
and the quantity of vacancy added.

P. G. L., (1860,) art. 81, sec. 13. 1841, ch. 23, sec. 38. 1874, ch. 483, sec. 11.

12. No person shall be chargeable with the assessment of
property which he may have aliened, but the same shall be
chargeable to the alienee; and the county commissioners and
appeal tax court shall, from time to time, correct the account of
any person who may have parted with the possession of any
property, and the same so taken off shall be charged to the
person who may have acquired possession of the property, unless
the same shall have been removed from the county or city.

Co. Comm'rs v. Clagett, 31 Md 210

Ibid sec. 14 1841, ch. 23, sec. 39. 1874, ch. 483, sec. 12.

13. The county commissioners and appeal tax court, at their
annual meeting for noting transfers and hearing appeals, are
directed to alter and correct the account of any person who may
have disposed of or acquired any property since the last assess-
ment, or whose property or any part thereof may have been
omitted, if the report of such disposition, acquisition or omission,
be supplied by satisfactory evidence; and if real estate or other
property shall from any cause have increased largely in value
since the last assessment, the county commissioners or appeal tax
court shall correct and alter the assessment of the same, so as to
conform to its present value.

Ibid.

Appeal Tax Court.

P. G. L., (1860,) art. 81, sec 15. 1841, ch. 23, sec. 24. 1874, ch. 483, sec. 13.

14. The mayor and city council of Baltimore shall annually
appoint a board, to consist of at least three persons, to be styled
the appeal tax court, who shall meet from time to time for the
purpose of hearing appeals and making transfers and correcting
the accounts of assessable property charged to taxpayers, and the
assessment thereof; the said mayor and city council may also
appoint such number of assessors as they may deem necessary in
investigating and ascertaining all omitted property, and assessing;
and returing the same to the appeal tax court.