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CHAP. 266.
Registers to
furnish list of
property in the
hands of exe-
cutors, &c.
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ten cents for each judgment or decree so returned, to be
paid by the counties, district and city aforesaid re-
spectively.
SEC. 13. And be it enacted, That it shall be the duty
of the registers of will of the the several counties and of
Howard district, annually, on the first day of March, to
return to the levy court, commissioners or appeal tax
court, as the case may be, a summary account of all
property that shall appear by the records of the several
orphans courts to be in the hands of each and every
executor, administrator or guardian, in their capacity
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
upon any and all of said property in his hands, and shall
be allowed by the orphans court in his accounts for all
taxes so paid by him, and the said register of wills for
the performance of the duties imposed by this section
shall be entitled to receive from the several counties,
Howard district and the city of Baltimore respective-
ly such compensation as the levy courts, commissioners
or appeal tax court may in each case deem proper.
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Whenever
discoveries of
property are
made, to be
taxed, &c.
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SEC. 14. And be it enacted, That in all cases where
discoveries of assessable property are made by the levy
courts, commissioners or any other body having the
power to levy taxes, either from the returns of the
clerks of counties under the provisions of the seventh
section of the act of eighteen hundred and forty-five,
chapter two hundred and three, and of the twelfth sec-
tion of this act, or from the returns of registers of wills
under the thirteenth section of this act, or in any other
way, the said levy court, commissioners or other body
shall have full power to assess said property so discover-
ed and to add the same to the amount on which the
regular levy of taxes is to be made for the use of the
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Proviso.
Deductions —
when to be
made.
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State, city and county respectively; provided, that in
case it shall appear by the recital of any mortgage re-
turned by the clerk of any county as aforesaid, that
there is no debt due by the mortgagee, but that the said
mortgage was given to secure the mortgagee against a
contingent liability as security for said mortgagor on
a debt recited in said mortgage, then the amount of said
debt shall be assessed to the person to whom it appears
to be due, but the mortgagee shall not be assessed on
said mortgage unless his liability for said debt shall have
become fixed before or at the time of said return.
SEC. 15. And be it enacted, That whenever any
person shall make application to the levy courts, com-
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