The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1844-04-20


accounted for together with the State tax
rs, which shall or may be directed to b,
levied, in and for said years, respectively
And be it enacted, that in each and ever,
county, in which The State taxes author.
lsed to be levied for the years eighteen
hundred and lorty-two, and eighteen hun,
dred and lortythree, may not have beer
levied, or where collectors have not been
appointed and qualified, the said arrear.
shall be levied and collected in install
ments, as follows, to wit: the sum o
twenty-five cents on every hundred dol
lars worth of assessable property in such
county, with the commission allowed by
law thereon, for theuse of the collector
in the year eighteen hundred and forty
four, md the sum Of twenty five cents on
every hu%dred dollars worth of asscssable
property in such county, with the com.
mission allowed by law thereon, for the
use Of the collector in the year eighteen
hundred and forty five, the said several
lnstalments of arrears, with interest as
aforesaid, TO be levied, collected and ac-
counted for, together with the State taxes,
which shall, or may be directed to be
levied in, and for said years respectively.
Sect. Is. And be it enacted, that all laws
or parts oflaws, which require the Levy
Courts, county or district Commissioners.
or the Mayor and city council of Bali-
more to unite the collection of county,
district and city taxes with the collection
of State taxes be, and the same arc hereby
repealed.
Sect. lG. And be it enaated, that, in the
counties, in which the Levy Courts or
commissioners may have failed or relus-
cd to levy or assess the taxes for the year
eighteen hundred and forty one, and cigh-
teen hundred and forty two, and eighteen
hundred and forty three, it shall be the
duty of the clerks of such courts or CON-
to inform the Governor thereof,
as directed by the twelfth section of this
act; and therenpon it shall be the duty of
the Governor to appoint tax board for
the county SO refusing, which board shall
without delay levy and assess the taxes
for the said years, as in the said twelfth
section is directed.
Sect. IL. And be it enacted, that when
ever any person she'll make application
to the Levy courts, or the commissioners.
or the Appeal Tax court, as the case may
be, to make him or her an allowance or
deduction onaceount OF the sale, transfer,
or alienation Of stock of any description,
or the collection or pay mcnt of any pub
lie or private security for morey, it shall
be the dnly of such Levy court, commits
sloners, or Appeal Tax court to interro-
gate such person on oath in reference to
acquisitions or investments made by the
person, so applying, and the amount of
such acquisitions, or investments in any
description of security shall be added to
the assessable property of the party ap-
plying, and charged accordingly; and if
the party making the application refuse to
answer, no allowance whatever shall be
made.
Sect IS. And be it enacted. that when
ever any person shall apply to the Levy
courts, commissioners, or the Appeal Tax
court, for an allowance or deduction on
account of the removal of any property
from one county, district or city. in this
State, to another county, district or city,
it shall be the duty of the court, or com
as the case may be, to whom
the application shall be made, to ascertain
of the party applying, to what place with"
III tins Slate the property has been rcmov
ed, and to laiorM the proper authorities
OF the place, to which the prop ,rty is SO
removed. of the fact of such removal, to
the end that 1T may there be subjected to
taxation.
Sect. 10. And be it enacted, that if the
collector or collectors appointed by the
Governor, under the first section of this
act, shall fail or refuse TO qualify by Civ
ing bond within thirty days after their APP
pointment, it shall and may be lawful for
the Governor to appoint others in their
places; and so from time to time after
every interval Of thirty days until duly
qualified collectors shall be appointed
throughout the State; and the same power
shall and may be exercised by the Go.
vernon annually, whenever, and as often
as the Levy courts, Commissioners, and
the Mayor and city council of Baltimore
shall neglect, or be unable to procure duly
qualified collectors by the first day of
May, in each and every year.
Sect. 90. And be it enacted, that it shall
be the duty Of the clerks of the Levy
courts, the commissioners, and the Re
gister of the city Of Baltimore, annually,
OIL Or before the twentieth day OF April,
to give the Governor official information
whether there is in the counties, How
ard district, or the city Of Bal timofe, a
duly appointed and qualified collector or
collectors of the State taxes; and the said
clerks and registers arc hereby required
to give the same information to the Gov
ernor within thirty days after the passage
of this act.
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