WILLIAM GRA3ON, ESQUIRE, GOVERNOR.

1841.

nuary and the first day of March, make out for and trans-
mit through mail, to the levy courts or commissioners of
the counties, or to the commissioners of Howard district,
if the said lands lie in said district, or to the Mayor of the
city of Baltimore, to be laid before the said appeal tax
court, if the lands lie in said city, a list of all certificates
which have become ready for patents, expressing the name
of the land, the quantity it contains, and the person who is
entitled to patent; and in case of resurvey, shall express the
names of the original tracts and the quantity of vacancy

CHAP. 23.

added; and it shall likewise be the duty of the clerks of the
county courts annually hereafter, between the days before
stated, to make out for and deliver to the levy court or
commissioners of their proper county or district, a list of
alienations of real or household property entered upon re-
cord during the past year, and the clerk of Baltimore coun-
ty court shall likewise be required annually as aforesaid to
deliver to the Register of the city of Baltimore, to be laid
before the said appeal tax court, a list of alienations of real
and household property in said city, entered of record dat-
ing the past year.

Clerks county
courts to deliv-
or a list aliena-
tions of real or
household pro-
perty, &c.

SEC. 38. And be it enacted, That no person shall be
chargeable with the rate or assessment on any property
which he or she may have aliened or transferred, but the
same shall be chargeable to the person or persons who shall
be entitled thereto, or have possession thereof, by virtue of
any alienation, transfer or mutation of possession; and the
levy courts, commissioners and appeal tax court, at their
meetings to note transfers or hear appeals, are hereby re-
quired from time to time, as often as occasion may require,
to alter and correct the account of any person who may
have parted with the possession of any property as afore-
said, and the sum which shall be so taken off', shall be
charged to the person who may have purchased or other-
wise acquired possession of the property, unless the same
shall have been removed from the county, district or city.

Assessment of
properly which
may be trans-
ferred.

SEC. 39. And be it enacted, That the said levy court,
commissioners and appeal lax court, at their annual meet-
ing to note transfers ami hear appeals, from time to time
as occasion may require, be and they are hereby empower-
ed and directed to alter and correct the account of any per-
son who may have lost any negro by death or otherwise, or

If loss of pro-
perty ensue, de-
duction made.

any other property by destruction of any sort; provided,
that no person shall have any deduction or allowance on
account of any negro or other property, lost by death
or destruction, unless a report of the same is made to

Proviso.