1796 REVENUE AND TAXES. [ART. 81

Court v. Grand Lodge, etc., 50 Md. 422. Appeal Tax Court v. Balto. Cem-
etery Co., 50 Md. 433. Appeal Tax Court v. Academy of Visitation, SO Md.
438. Appeal Tax Court « Regents of Univ. of Md. 50 Md. 457. M. & C
C v Grand Lodge, etc., 60 Md. 280 Salisbury Asso. v. Wicomico Co., 86
Md 618. Crown Cork and Seal Co. v. State, 87 Md. 696.

1896, ch. 300.

5. Real property purchased in the State of Maryland by
survivors of the late war for the purpose of erecting monu-
ments and for laying out commemorative parks in memory of
those who fought on both sides in the late war is hereby per-
petually exempted from taxation for all State, county and
municipal purposes; provided, that no greater quantity than
fifteen acres shall be so exempted for any one association.

1888, art. 81, sec 5. 1860, art. 81, sec. 5.' 1841, ch. 23, sec. 61. 1841,
ch. 116, sec. 7. 1874, ch. 483, sec. 4. 1876, ch. 340.

6. No person who is not assessed to the sum of at least one
hundred dollars shall be required to pay any tax.
Hooper v. Creager, 84 Md. 250.

Mode of Valuation and Assessment.

Ibid. sec. 6. 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.

7. 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 prop-
erty 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 sub-
ject to revision and correction by the county commissioners and
appeal tax court.*

1888, art. 81, sec. 7. 1860, art. 81, sec. B. 1841, ch. 266, sec. 16.
1874, ch. 483, sec. 6. 1898, ch. 123, sec. 149.

8. The collectors and assessors shall be allowed such com-
pensation for the performance of their duties as assessors as

* For the tenure, powers, duties and compensation of the appeal tax court, see act of
1898, ch 123 secs. 116-171, (New Charter of Baltimore city, P. L. L . art 1)