The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1848-04-22
Laws OF Elarylassd.
NO. 2l;G

Der, 1917.
AN ACT ENTITLED, A SUPPLE.
MENT TO AN ACT ENTITLED, GAN
ACT FOR THE GENERAL VALUA-
TION AN ASSESSMENT OF PROP
ERTY IN THIS STATE, AND TIC
PROVIDE A TAX TO PAY THE
DEBTS OF THE STATE, PASSED AT
MARCH SESSION EIGHTEEN HUN
DRIED AND FORTY ONE, CHAPTER
TWENTY THREE.
SEcTIoN.1. Be ii enacted by the General
assembly efNmylan1, That all persons and
incorporated institutions Of this State.
that in the year eighteen hundred and
forty eight, and in all succeeding years,
shall pay their State taxes on or before
the first day of September Of the year
for which the said taxes are or may be
levied, shall Je entitled 10 deduction OF
five per centum on the amount ef said
taxes, all that shall paw the same on or
before the first day OF October of the said
year, shall be entitled to q reduction OF
tour per centum; and all tS1at shall pay
the same ON or before the first day OF
November of the said year shall he enti-
tied to deduction of three per centum;
and at the time of receiving the said taxes
the collectors or the treasurer, as the case
may be, Shall make the deductions afore-
said, and note the same upon the receipts
given to the persons or incorporated IN
stitutions so paying as aforesaid, but moth
ing in this section contained shall be
construed to extend to the taxes paid or
payable on the public debt OF Maryland,
or the stock loans ofthe city Of Baltimore
which she'll be collected and paid as is
now provided by law.
! SECTION 9. 4And be ii enacted, That on
all sums paid by any collector to the trea
surer, on account of State taxes for the
year eighteen hundred and forty eight,
and all succeeding years, OH 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;
and on all State taxes paid by him on or
before the fifteenth day OF October Of
the said year, a deduction Of four per CEN
lam; and on all State taxes paid by him
en- or beloTe the fifteenth day Of Novem-
Der Of the same year, deduction of three
per centun,; which deduction shall in
each case be noted by the treasurer up
on the receipt given to said collector,
and it is expressly declared to be the in
tent and meaning of this section, that the
deductions aforesaid 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.
SECTION 3. l4ad he 1t moetcd, That the
taxes due for the year eighteen handled
and forty eight, and succeeding years,
shall be collected and paid into the trea-
surv as follows: two thirds Of the taxes
for eighteen hundred and forty eight
shall be paid by the collectors on or be-
fore the first day Of January eighteen
hundred and forty nine, allowance being
made for the deductions on so much OF
said taxes as may be paid IN before the
fifteenth day Of September, the fifteenth
day of October, and the fifteenth day OF
November respectively, according to the
provisions Of the second section of this
act, and the other third in full on the
first day Of April eighteen hundred and
forty nine; and two thirds of the taxes
for eighteen hundred and forty nine shall
be paid, with the allowances aforesaid, on
or before the first day OF January eigh-
teen hundred and fifty, and the other
third in full on the first day Of April
eighteen hundred and fifty, and in the
same manner for the succeeding years;
and the lakes levied for eighteen hun
dred and forty eight, shall be considered |
in arrear on the first day of January eigh |
teen hundred and forty nine, and shall
bear interest from that date at the rate OF
six percentum per annum. and SO for sue
ceedinS years; but nc tax payer shall be
charged with interest on his taxes by'any
collector until the said collector shall
have left with said tax payer an account
OF taxes due from him before the same
shall be in arrear as aforesaid.
SECTION 4. 44nh Be ii enacted, That if
any collector shall fail to pay into the
treasury the amounts due from him &C
cording to the provisions of the third
section of this act, at the times specified
in said section, he shall be charged with
interest thereon at the rate Of six per
centum per annum, from the times spe-
cited for the payment OF said amounts,
whether he has collected interest from
the tax payers or not; and in case of any
such failure to pay, the said collector
shall be subject TO all the provisions Of
the forty eighth section ofthe act to which
this is supplement. |
Sec. 5. And be it enacted, That it shall
be the duty of the commissioners and
levy courts of the several counties, and
and Of Howard District, and Of the ap-