The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1844-03-30

which returns shall be made thirty days at
least before the commencement of each
Term of the County court of the county,
Tor which the agents respectively may be
appointed.
Sect. TO- And be it enacted, that the
lees Of the clerks of the County courts
and of the Deputies of the Attorney Cen
eral, for all services rendered by them,
under this act, shall not exceed in each
case the sum of fifty cents to each, which
sum shall be taxed in the costs Of the judg-
ment, and collected as similar costs in
other cases are collected.
Sect. ! |. And be il enacted, that il shall
be the duty of executors, administrators
and guardians to pay all taxes due and in
arrear from their testators. or intes,ates,
or upon the property in their hands, as
guardians, as preferred debts, and to the
exclusion of all others, except the neces
sary funeral expenses; and on failure their
bonds shall be put in suit for the use Of
the State, or other proceedings had against
them, as are authorised by law, and
recovery had for the whole amount of
taxes due, with interest thereon from the
time they were payable.
Sect. y. And be it enacted, that if the
Levy courts or commissioners of the Sc
veral counties, and Of Howard district and
the Mayor and City council Of Baltimore
shall fail to impose the assessment OF tax
imposed by the original act, or its supple
ment, as prescribed by the fifty second
section OF said original act, then and in
that case, it shall be the duty OF the clerks
oil the Levy courts, or commissioners, or
register OF the city Of Baltimore to give
! notice 10 the Governor within twenty DAYS
after such failure; and thereupon, it shall
be the duty of the Governor, as soon as
conveniently may be, TO appoint a tax
board, consisting Of three persons, each,
IN the counties, district or city, so failing,
a majority of whom shall have power to
act, whose duty it shall be forthwith, to
levy the assessment OF tax, as aforesaid.
and to place the same in the hands of the
collectors of the taX.or agents for such
county, district or city for collection, and
and it is hereby declared to to be the duty
ofthe clerks of the Levy courts or com
mlssioners, or the clerk ofthe appeal Tax
court, or the register Of the city of Rall
more, to lay before the said boards the
returns of the assessors. with all correction
made thereto, to enable said boards to |
discharge their duty; and in case of failure f.
OF said clerks or register t. comply with |
the provisions Of this section. or any olher
duty imposed upon them by this act, they |
shall be liable to Indictment for such de-
fault, and shall forfeit the sum of five hun
dred dollars; provided, that in case the
Governor shall not receive notice of such |
levy by the county, district or city author
tiles, as the case may be, within thirty
days after such failure, then it shall be the
duty of the Governor, and, he is Hereby
authorised and required, to appoint tax
boards, as aforesaid.
Sect. Is. And be it enacted, that the
members Of said board shall each receive
the sum of three dollars for every day
they may be engaged in discharging the |
duty imposed upon them by this act, not
exceeding twenty days, which shall be
levied and assessed by them upon the
counties, district or city, for which they
may be appointed, and collected, for their
use, by the collector of the State taxes for
such county.
Sect. IA. And whereas in several of the
counties the State taxes directed to be
levied, or where collectors have not been
appointed, and qualified therein, for the
years eighteen hundred and forty one
eighteen hundred and forty two. and eigh-
teen hundred and forty three, have not
been levied, and the collection of the said
arrears in any one year would be onerous
to the people. Be it enacted, therefore,
that in each of said counties the said ar
rearages shall be levied and collected in
inslalments, as follows--the sum of twen-
ty cents in every hundred dollars worth
of assessable property. within such coun-
tv, with the commission allowed by law
thereon, for the use of the collector in
the year eighteen hundred and lorty-four;
and the sum of twenty -Gve cents in every
hundred dollars worth of assessable pro-
perry within such county with the COM
mission allowed by law thereon for the
use Of the collector in the year eighteen
hundred and forty-fve; and the sum Of
twenty-five cents on every hundred dol
lars worth Of assessabe property in such
county, with the commission allowed by
law thereon, for the collector in the year
eighteen hundred and forty six: the said
several nstalments ofarrears, with inter
est as aforesaid, to be levied, collected and
accounted for together with the State TAX
es, which shall or may be directed to be (
levied, in and for said years, respectively:
And be it enacted, that in each and every {
county, in which the State taxes author j
ised to be levied for the years eighteen $
hundred and lorty-two, and eighteen hun ,
bred and Gorty-three. may not have been {
levied, or where collectors have not been /