County Commissioners v. Clagett

Bartol, C. J., delivered the opinion of the Court. This case comes before us upon a statement of facts agreed on by the parties. The action is indebitatus as ²¹¹ sumpsit instituted by tlie appellants against tlie appellee, to recover the taxes for the year 1866, assessed upon a parcel of land lying in Frederick county. The land, which had 'belonged to the appellee, was sold and conveyed by him, a part of it in 1862, and the residue in January, 1866.

The deeds of conveyance were registered, the first in August, 1862, and the last on the 6th of January, 1866. No list of alienations was returned by the Cleric of the Circuit Court to the Commissioners, as required by the 9th section, Article 81, of the Code, and the Commissioners had no knowledge of the conveyances of the land by the appellee. The assessment of the same remained unchanged on the tax books in the name of the appellee, and the taxes thereon were charged to him. He continued to pay the taxes upon the whole parcel of land, as well for the part aliened in 1862 as of the rest, until the year 1866.

No notice was given by the appellee to the Commissioners of the alienations, nor was any application made by him to them for an allowance or deduction on account of the transfer of the property, although notice, by publication in several newspapers in the county, was duly given by the Commissioners before making the levy for the year 1866, of the time of meeting, for the purpose of correcting assessments, making transfers on their books, &c. Some other facts are contained in the statement which it is not material now to notice. The single question presented for our decision is, whether upon this state of facts the appellee is liable for these taxes. It is contended that, under the Code, Art. 81, sec. 13, he is exempt from liability.

That section says: “ No person shall be chargeable with the assessment of property which he may have aliened, but the same shall be chargeable to the alienee,” and provides that the County Commissioners shall from time to time correct the account of ²¹² any person who may have parted with the possession of property, and the same so taken off shall be charged to the person who may have acquired possession of the property .....' In construing this section, it is our duty to consider it in connection with the other provisions of the 81st Article, which relate to the same subject and form one system. By reference to sections 9,13,14, 17,18 and 19, it appears that while it is made the duty of the Tax Commissioners to assess property in the name of the owner, and where it has been aliened it is directed, by the 13th section, that the assessment shall be chargeable to the alienee who is ultimately responsible for them ; there are certain means provided by the law to enable the Commissioners to correct the