494 ARTICLE 81.

Assessors and Discovery of Taxable Property.

1929, ch. 226, sec. 32.

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, provided that in the case of the Appeal Tax
Court the number of such assessors shall not exceed that authorized by
ordinance.

1929, ch. 226, sec. 33.

33. The assessors so appointed shall annually inform themselves by all
lawful means of all property, tangible or intangible, 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
Commissioners or Appeal Tax Court for the purpose of assessment by the
County Commissioners or Appeal Tax Court to the owner or person charge-
able with the taxes thereon according to law.

1929, ch. 226, sec. 34.

34. The assessors shall be 'allowed such compensation for the perform-
ance of their duties as assessors as the County Commissioners by resolution
or the Mayor and City Council of Baltimore by ordinance shall direct.

1929, ch. 226, sec. 55.

35. The several Registers of Wills in this State shall annually, on or
before the first day of the month preceding the date of finality, return to
the County Commissioners or Appeal Tax Court a summary account of all
property liable to assessment and taxation hereunder, that shall appear by
the records of the several orphans' courts to be in the hands of each execu-
tor, administrator or guardian as such; and all such property, if not be-
fore assessed, shall then be assessed; and the said Register, for the duties
imposed by this section, shall be allowed such compensation as the County
Commissioners or the Mayor and City Council of Baltimore may direct.

1929, ch. 226, sec. 36.

36. In all cases where discoveries of assessable property are made by
the assessors, County Commissioners or Appeal Tax Court of Baltimore
City in any way, the said County Commissioners or Appeal Tax Court
shall assess the same and add the same to the amount on which taxes are
to be or have been levied.

1929, ch 226, sec. 37.

37. The Commissioner of the Land Office shall annually, when required
by the County Commissioners or the Appeal Tax Court of Baltimore City,
make out and transmit through mail to the County Commissioners, or to
the Appeal Tax Court, a list of all certificates which have become ready
for patent, expressing the name of the land, the quantity it contains, and