Port Tobacco times, and Charles County advertiser. (Port Tobacco, Md.) 1845-1898, 1848-04-20

ty of the President or other proper officer OF any
savings bank, institution or other corporation in
this State, which shall receive deposits and give
therefor certificates of depose bearing interest," to
furnish to the Treasurer of Maryland, on the first
day of july in each and every year, the aggregate
amount of deposites in such corporation and to pay
over to the said Treasurer on said day, out of the
interest due to the depostors the State tax said
certificates and said President or other officer shall
in like manner furnish to the commissioners, levy
court, appeal tax court as the case may be, of
the county, district or city, in which said institution
or corporation is situated list Of the depositors in
said institutions or corporations respectively, with
the amounts deposited by them a: the time of the
annual meeting of those bodies for levying county
taxes, or shall agree with the said commissioners,
levy court or appeal tax court, the case may be,
to pay the taxes on such amount of DEPOSITS as may
be agreed upon between the said commissioners,
levy court, appeal tax court, without resort to
the individual depostors.
Sec 9. find be it enacted That it shall be the du-
ty of the president other proper officer of any in
corporated institution or company of this State,
which shall have issued any bonds certificates, or
other evidences of debt bearing interest, for any
loan contracted by them the first day of July in
every year to make return to the Treasurer of Ma
ryand of the aggregate amount of said bonds, Ger
ticates other evidences of debt and to paw over
to the said Treasurer, said day. out of the inte-
rest due to the holders of the said bonds certificates
or other eviderces of debt, the State tax thereon
and said president other officer shall in like man
ner furnish to the commissioners, levy court or APP
peal tax court as the may be, of the county,
district or city, in which said corporation is situated,
list the holders of the said bonds certificates or
other evidences of debt at the the time of the annu-
al meeting of those bodies for levyng taxes.
Sec. 10. find be 1t enacted, That it shall be the
Inf Of no of "a, ~
banks and other incorporated institutions in the Sc
veral counties and Howard District and the city of
Baltimore and they are hereby directed to furnish
annually the first day of March to the levy court
or commissioners or appeal tax court of each
ty district city in which any of its stockholders
may reside, list of the said stockholders respective
y so far as the place of their residence may be
known to said president other officer as aforesaid
together with the amount of stock in said banks
institutions companies held 10y each of said stock
holders; but such list need not be furnished by any
corporation to the levy court board of commission
ers or appeal tax court of any county city with
the said corporation may have made arrange
ment for the payment of the county or city tax on
its capital stock, without reference TO its individual
stockholders.
Sec. IL. find be 1t enacted, That stocks and secu-
rites held by for the of any incorporated cha
ritable institution of this State shall be hereafter
"
city purposes, to the amount of ten thousand dol
lars; prorided, that any such institution holding
property already exempted from taxation shall be
entitled under this section to no further exemption
than will make the total amount of its property cx-
empted equal in value to fifteen thousand dollars
| Sec. IL. find be it enacted, That it shall be the
duty of the clerks of the several county courts and
of Howard District court to return to the levy
court commissioners or appeal tax court the case
Lo tbo fret Il Mo-
year, list of all judgments and DEGREES which shall
not have been before returned, together with the
amount for which the same were obtained, and the
names of the persons holding the same, in order that
such judgments and DEGREES may be assessed at their
true value by the said levy courts, commissioners
appeal tax court, the may be; proUided that
pigments obtained causes of action that accrued
before the first day of January, eighteen hundred
and forty-two, shall not be assessed by said levy
courts, commissioners or appeal tax court, nor shall
such judgments be assessed as shall have been OBJ
tanned on any bond, note or other cause of action
already valued and assessed and the said clerks
shall be allowed respectively: the sum of ten cents
for eacL Judgment or decree returned 20 be paic
| by the countless district and city aforesaid, respec
lively.
Sec. 1s. find be 1t enacted, That it shall be the
duty of the registers of wills of the several counties
and Howard District, annually on the first day o.
|
or appeal tax court, as the case may be, summary
account of all property that shall appear by the
cords ofthe several orphans courts to be in the hands
of each and every executor, administrator or guar
dian in their capacity such, and all such proper
ty if not before assessed shall then be assessed anC
every executor, administrator or guardian, shall be
liable to pay the taxes levied upon any and all o.
said property in his hands, and shall be allowed by
the orphans court in his accounts for all taxes sc
fbo lie h,
performance of the duties imposed by this section
shall be entitled to receive from the several coun
ties Howard District, and the city of Baltimore
respectively, such compensation as the levy courts
commissioners or appeal tax court may in each case
deem proper.
Sec IA. find be enacted, That in all cases where
discoveries of assessable property are made by the
levy courts, commissioners any other body hav.
ing the power to levy taxes, either from the returns
of the clerks of counties, under the provisions Of
the seventh section of the act of eighteen hundred
and forty five, chapter two hundred and three, ano
of the twelfth section of this act or from the re-
turns of registers of wills under the thirteenth Sec
ton of this act, or in any other way, the said levy
court, commissioners other body shall have full
power to assess said property discovered, and t.
add the same to the amount on which the regular
levy of taxes to be made for the of the State
county and city, respectively; provided, that in
" Slldll VIC leCiIdI VI
turned by the clerk of any county aforesaid, tina
there is no debt due by the mortgagor to the mort
gagee, but that the said mortgage was given to Sc
cure the mortgage against contingent liability al
security for said mortgagor on debt rected in
mortgage, then the amount of said debt shall be as
scssed to the person to whom it appears to be due
but the mortgage shall not be assessed on saie
mortgage, unless his liability for said debt shall
have become fixed before or at the time of said re
turn.
Sec. l5 find be 1t enacted, That whenever an,
person shall make application to the levy courts
commissioners appeal tax court, as the case may
be, to make him or her an allowance deduction
on account of the sale transfer, alienation
val Of any property, or the collection or payment o
any public or private security for money, it shall
be the duty Of the said levy courts, commissioner
or appeal tax court to lnterrogate such person Oh
oath in reference to the said property or security
and the disposal of the same, and especially to re
qure him or her to state to whom said property ha
been sold or transferred the amount of the purchas