LLOYD LOWNDES, ESQUIRE, GOVERNOR. 335

165. The clerks of the several courts in the City of Balti-
more shall annually, on or before the first day of October,
transmit to the said Court a list of all the alienations of prop-
erty, chancery sales made by trustees and finally ratified, and
of all judgments and decrees recorded in their respective offices
or rendered in their respective courts since they 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 said Court to assess the parties to whom the prop-
erty is conveyed or the money due.

166. No person shall be chargeable with the assessment of
property which he may have alienated, but the same shall be
chargeable to the alienee ; and the said 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 posses-
sion of the property, unless the same shall have been removed
from the City.

167. The said Court is directed to alter and correct the
account of any person who may have disposed of or acquired
any property since the last assessment, 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 or decreased in value since the last
assessment the said Court shall correct and alter the assessment
of the same, so as to conform to its present value.

168. The Register of Wills of Baltimore City shall annually,
on or before the first day of October, return to the said Court
a summary account of all property that shall appear by the rec-
ords of the Orphans' Court of Baltimore City 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 of Wills,
for the duties imposed by this section, shall be allowed such