694

LAWS OF MARYLAND

cent, on the gross amount of sales with his expenses as aforesaid,

but if the amount due be paid without sale, he shall receive four

per cent, on the amount collected and his expenses as aforesaid,

to be paid by the party paying, who shall be entitled to an itemized

bill; and if the treasurer, or any clerk, agent or deputy of such

Fees.

treasurer, shall ask, demand or receive any greater costs or fees than
are allowed by the provisions of this section, or shall receive any

pay or commission for or on account of any advertising, printing

or surveying or any contract therefor, or for anything which may

be done under the provisions of any of the sections of this sub-title

of this article, or shall for himself, or any other person, discount or

buy, or receive f or less than its face or real value, any claim against

said county, or certificate of indebtedness issued thereby, the per-

son so offending shall be deemed guilty of a misdemeanor, and

upon indictment and conviction, shall pay a fine of not less than

one hundred, nor more than five hundred dollars, for each and

every such offense, one-half to go to the informer and the other

half to the school fund of said county.

56. It shall be the duty of the treasurer in his annual visits to

the different districts of the said county, for the purpose of re-

ceiving and collecting the State and county taxes, as provided in

section forty-four, and at all other times to inform himself by all

lawful means of all property, stock or investments in said county

liable to taxation, and not included in the last revised list of assess-

To asseSE.

ments, and of all buildings and improvements, and of all prop-

erty created or acquired since said revised assessment, and shall

value the same at the full cash value thereof, and shall make re-

turn thereof to the county commissioners, and for the purposes of

this section the said treasurer shall be clothed with the powers of

general assessor, and shall receive, the fees heretofore allowed by

law or usage to collectors of taxes for assessing new property in

said county, and his valuation thereof shall be subject to revision

and correction by said commissioners; but nothing in this section

contained shall be construed to interfere with or affect the rights,

powers and duties of the county commissioners, under and by

virtue of the general law of the State in relation to such new or

other assessments of property.

56 A. In all cases in which any land or real estate may be

discovered in said county, the name or names of the owner or

owners of which cannot be ascertained by the reasonable dili-

Where

gence of the person or persons, officer or officers whose duty it

owners are

is made by law to assess the same, and the said real estate is,

unknown.

or shall be otherwise susceptible of identification and legal de-

scription, the same shall be assessed by such description by such

person or persons, officer or officers authorized by law to make

assessments, and the same may be sold by such description, as

the property of persons unknown to the officer or officers, and