Port Tobacco times, and Charles County advertiser. (Port Tobacco, Md.) 1845-1898, 1848-04-13
LAWS OF MARYLAND.
No. 266.
Passed by the General assembly Of aryland at thei,
session ,rhich commenced on the last Monday
Of December, lS47.

A N ACT entitled, A Supplement to an act en-
"A titled, can Act for the General Valuation and
Assessment of Property in this State, and to Pro-
vide Tax to Pay the Debts of the State" passed
at March session, eighteen hundred and forty-one,
chapter twenty-thrce.
SECTION l. Be 1t enacted by the General assembly
Of Maryland, That all persons and incorporated in
stitutons of this State, that in the year eighteen
hundred and forty-eight, and all succeeding years
shall pay their State taxes before the first day
of September of the year for which the said taxes are
or may be levied, shall be entitled to deduction of
five per centum on the amount of said taxes, all
that shall pay the same before the first day
of October of the said year shall be entitled to
duction of four per centum; and all that shall pay
the same on or before the first day of November of
the said year shall be entitled 10 a deduction of
three per centum; and at the time of receiving the
said taxes the collectors or the treasurer the
may be, shall make the deductions aforesaid and
note the same, upon the receipts given to the per-
sons or incorporated institutions pay ing as afore-
said but nothing in this section contained shall be
construed to extend to the taxes paid payable on
the public debt of Mary land. the stock loans
of the city of Baltimore which shall be collected and
paid as is now provided by law.
Sec. 2. find be it enacted, That on all sums paid
by any collector to the treasurer, on account of
eight and all succeeding years, on or before the
fifteenth day of September of the year for which
said taxes are or may be levied the said collector
shall be entitled to be allowed deduction of five
per centum; on all State taxes paid by him on or
before the fifteenth day of October of the said year,
a deduction of four per centum; on all State taxes
paid by him or before the fifteenth day of Novem-
of the said year, deduction of three per ccntum
which deduction shall in each case be noted by the
treasurer upon the receipt given to said collector
and it is expressly declared to be the intent and
meaning of this section, that the deductions aore-
said shall be made from the gross amount of the
State taxes placed for collection in the hands of
said collector, and said deductions shall not be in
addition to those made under the provisions of the
! first section of this act.
! Sec 8. find be 1t enacted, That the taxes due for
the year eighteen hundred and fortyeight, and
ceedng years. shall be collected and paid into the
treasury as follows: tao-lhirds of the taxes for
eighteen hundred and forty-eight shall he paid by
the collectors on or before the first day of January
eighteen hundred and forty-nine, allowances being
made for the deductions much of said taxes
as may be paid in before the fifteenth day of Sep
tember the fifteenth day of October aad the fifteenth
day of November respectively, according to the pro-
visions of second section oths act and the other
third in full onthe first day of April eighteen hundred
and forty-nne; and twothirds of the taxes for egh
teen hundred and forty-nine shall be paid with the
allow ances aforesaid, on or before the first day
January eighteen hundred and fifty, and the Other
third in full on the first day of April, eighteen
hundred and fifty, and in the same manner fo
the succeeding years; and the taxes levied fol
eighteen hundred and forty-eight, shall be con
sidered in arrear The first Gay of January eign
teen hundred and forty and shall bear nteres
from that date at the rate of six per centum per an
num- and so for succeeding years, but no tax pave
shall be charged with interest on his taxes by an,
collector until the said collector shall have left will
said tax payer account of taxes due from hin
before the same shall be in arreor as aforesaid,