ART. 81] MODE OF VALUATION AND ASSESSMENT. 1797

the county commissioners or the mayor and city council of
Baltimore may by ordinance direct.

1888, art. 81, sec. 8. 1860, art. 81, sec. 9. 1841, ch. 23, sec. 37. 1845, ch. 203,
sec. 7. 1847, ch. 266, sec. 12. 1874, ch. 483, sec. ,7. 1900, ch. 48.

9. 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 purpose; and the clerks
shall be allowed 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 fiat 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. This section shall not apply to Harford
county.

Richardson v Simpson, 82 Md. 162.

Ibid, sec 9. 1860, art. 81, sec. 10. 1847, ch. 266, sec 13. 1874, ch 483, see 8.

10. 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
property that shall appear by the records of the .several
orphans' courts to be in the hands of each executor, adminis-
trator 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 failing to perform the duties imposed by
this and the preceding section shall be guilty of a misdemeanor