The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1844-04-27
La W OF NJ ARYLAND.
CHAPTER 307.

paying the debts of the State by laying a
tax on salaries, incomes, enloluments and
profits, passed at December session eigh.
teen hundred and lorty-one, chapter tn rec
hundred and twenty-five.
Sect. |. Be it enacted by the General
Assembly of Maryland, that if the Levy
Courts or Commissioners, as the case may
be, of the several Counties and of How
ard District, andhhe Mavorand City Coun-
Gil of Baltimore shall not have appointed
assessors of all Salaries, Incomes, emolu-
ments and profits, as directed by the third
section of the ACT, to which this is "a sup
plement, and the declaratcry act Of eigh-
seen hundred and forty two, chapter two
hundred and ninely-four; and said
assessors shall not have qualified on or
before the first day of May next ensuing
the passage of this act, then and in that
case, it shall and may be lawful for the
Governor, and he is hereby authorised
and directed to appoint assessors for the
County, District, or City, in which such
appointment shall not have been made;
and said assessors, SO appointed by the
Governor, shall, after having qualified in
the manner directed by the said original
act, by taking and subscribing the oath
or affirmation therein prescribed, and in
other respects conforming to the requisi-
tons of the said original act, proc eed to
.he discharge Of their duty by assessing
the salaries, emolumenis, incomes and
t'rtstls OF all persons willtin ,heu res2ec-
tive assessment districts, who are made
subject to such assessment by the ORR
gmal and declaralory acls aforesaid, and
TO make relnrns of such assessment, as in
the seven,h section of said original act is
YresCrlbed within two months from the
lime Of their assessment
Sect. =. And be il enacted, That if the
assessors first appointed by the Governor
shall refuse, or can't to quality, as provi-
Died by the said original act within thirty
days from the time of their appointment,
il shall be lawful for the Governor to APP
point others in their place, and so, from
time to time, after periods of dirty days,
nnliI duly qualified assessors shall be OBJ
LaIned; and the said assessors, proceeding in
all respects in conformity with the original
and dcclara,ory acts, shall complete the
assessments and returns by them to be
made within the time limited, as arore-
said, for those first appointed
Sect. 3. And be il enacted, that it shall
6e the duty of the Levy Courts, or Com
missloners of the several Counties, and
oi Howard District. and the Mayor and
City Council ct Baltimore, on or before
the first Monday in June next, if they
shall not have done SO before, to appoint
a collector or collectors of the said tax.
mo shall give bond with sureles, as
prescribed by The ninth section of the SAL
original act, aud in such penalty as the
SAID Levy Courts, or Commissioners, or
shae Mayor and City Council of Baltimore
snay prescribe; and the said collectors
shall lhereupon proceed TO the collection
and payment OF the lax to be LEVIED un-
der the provisions of the said original and
declaralory acts in the manner hereinafter
directed
Sect. And be it further enacted, that,
il the Levy Courts, or Commissioners OF
che several counties, and of Howard Dis
.ricl, and the Mayor or City Council OF
Baltimore shall fail or refuse to appoint
Cell eclors, as directed by the preceding
section, or the collectors, so TO be APP
pointed, shall not have qualified on or
before the first Monday in July next, then
and i'll that case, il shall and may be law
full for the Governor, and he is hereby
authorized and directed to appoint. Col
leclor, or Collectors, in the County, Dis
sricl, or City. so refusing or failing, or
in which The Collectors may not have
qualified, as aforesaid; and TIE said COL
leclor or Collectors, Of the appointment
al the Governor, shall give bond, as is
prescribed by the ninth section of the
said original Act, and by this Act, and
shall in all respects in the discharge of
their duties, conform to the regulations
applicable to the Collectors appointed by
the Levy Courts, Commissioners, or The
Mayor aud City Council OF baltimore.
Sect. 5. And be it further enacted, that
If the Collectors, so TO be appointed by
abe Governor shall fail, or refuse To quail
lily within thirty days after their appoint
n'en1, ii shall and may be lawful for the
Governor to appoint Others in the place
of those refusing, or failing, and so, from
time to time, after every interval of thirty
days, until duly qualified Collectors of
ahe said tax are procured throughout the
stale.
Sect. 6. And be it enacted, that il shall
be lhe duty of the Clerks of the Levy
Courts, the Commissioners and the An
peal Tax Court or the Register of the
city of Baltimore, as soon as practicable,
10 place in the hands of the several Col
leclors of the said tax, copies of the cerli-
ficales and returns, so direc ed to be made
by the assessors, as aforesaid, and in case
OF default, they shall be liable 10 indict-
ment, and shall lorteita sum, not exceed