646 LAWS OF MARYLAND. [CH. 226

city taxes is prescribed by this Article, such county and/or
city taxes are hereby levied at such respective rates upon all
assessments, persons and property liable thereto under the
provisions of this Article, and it shall not be necessary for the
County Commissioners of any county or the legislative depart-
ment of any city to pass any resolution or ordinance levying
the same.

30. State taxes at the rate of State taxation as fixed from
time to time by the General Assembly for each year, and
where any fixed or limited rates of State taxation are pre-
scribed by this Article then at such respective rates, are here-
by levied annually upon all assessments, persons and prop-
erty liable to such taxes respectively under the provisions of
this Article, and it shall not be necessary for the County
Commissioners of any county or the Mayor and City Council
of Baltimore to pass any resolution or ordinance levying any
State taxes.

31. In case any property which by law is subject to assess-
ment and taxation has escaped, such property shall be entered
upon the assessment rolls at any time and shall be subject to
taxation for current and previous years, not exceeding four
years in all, in the same manner as other property is subject
to taxation. The levy for each and every year by the County
Commissioners of the several counties and by any city shall
be deemed and taken to have covered and embraced all prop-
erty which was not assessed, but which ought to have been
assessed, for the year for which any such levy was made.

Assessors and Discovery of Taxable Property.

32. The County Commissioners of the several counties
and the Appeal Tax Court of Baltimore City shall appoint
such number of assessors as they may deem necessary, pro-
vided that in the case of the Appeal Tax Court the number of
such assessors shall not exceed that authorized by ordinance.

33. The assessors so appointed shall annually inform them-
selves by all lawful means of all property, tangible or intangi-
ble, liable to assessment and taxation in the county, district
or city for which said assessors are appointed and act, and not
already assessed, or insufficiently or incorrectly assessed, and
shall value the same and make return thereof to the County