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Bacon's Laws of Maryland
Volume 75, Page 683   View pdf image (33K)
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I    N    D    E    X.

 
LEVIES.

    5.  Nor above 6000 lb Tobacco at any one Time,
for the necessary Repairs of any one County Prison.

Ibid.
    6.  Nor above 8000 lb Tobacco at any one Time,
for the compleat Repairing of any one Bridge.  Ibid.
    7.  Nor above 20,000 lb Tobacco for the erecting 
and building any one New Bridge, in any one County.
Ibid.
    8.  Where any larger Sums are adjudged necessary
for any the Purposes aforesaid, the County Justices
shall not levy the same, without Leave of the General
Assembly.  Ibid.
    9.  The Inhabitants may pay the said several Sums
for the Uses aforesaid, in Current Money, in the same
Manner as they are enabled to discharge the Public or
County Levy.  ibid.  §. 4.
    10.  No Sheriff allowed any Fee, for Executing for
any Public or County Levies, &c.  1724, ch. 21, §. 2.
    11.  Tobacco in Discharge of Public and County
Levies, may be paid in Inspectors Notes, at any Warehouse

within the County; Parochial Charges and
Clergy's Allowance, at some Warehouse within the
Parish; within the County where the Debtor resides:
And if any County or Parish be without a Warehouse,
then the aforesaid Dues to be paid at some Warehouse
in the next adjacent County or Parish.  But no Notes

of the preceding Year, shall pass in such Payment.
1763, ch. 18, §. 21.
    12.  On laying the Levies, there shall be levied Six
per Cent for the Sheriff; who is impowered to retain
the same in his own Hands.  Ibid.  §. 22.
    13.  Instead of 40 per Poll allowed the Clergy, by the
Act of 1702, ch. 1, §. 3, there shall be levied no more
than 30 per Poll on the Taxable Inhabitants of their
respective Parishes; which shall be paid in Inspectors
Notes in their several Parishes:  Or if no Inspecting
House be therein, then at the next adjacent Warehouse.
For which the Sheriff shall retain in his own Hand 5

per Cent.  Ibid.  §. 23.
    14.  Ten per Cent out of the Public and County
Levies shall be allowed when paid in tobacco.  Ibid.
§. 25.

    15.  At the laying of Levies with which the Public
and several Counties are chargeable, by virtue of former
Acts, a Deduction of one Fifth out of the Tobacco
shall be made; and the remaining four Fifths,
and Officers Fees as regulated by this Act, and all
other Public and County Dues and Allowances, and 
Parochial Charges, shall be payable in Gold and Silver,
as regulated by this Act (see below, Art. 28.)  Provided
such Payment be made by the 10th April yearly.
Ibid.  §. 27.
    16.  Sheriffs shall comply with the Act of 1742, ch.
7, so far as relates to Discount, making out, &c. Lists
of Levies, and of the Money paid, or Certificates returned
by such as make no Tobacco, Attendance to
receive the Dues, and proportionable Payment thereof
in Money or Tobacco to Public Creditors.  Ibid.  §. 28.
    17.  All Levies, Parochial Charges, Fees, and Clergy's
Allowance, payable in Tobacco, shall be satisfied
by Inspectors Notes to the Sheriffs, before the 10th
June yearly:  And, if not paid within that Time, the
Sheriffs may distrain the Goods, &c. of the Persons
neglecting or refusing such Payment, and sell the same
within Five Days, for Tobacco or Gold and Silver
(as the Case may be) at Public Auction; returning
the Overplus (if any) to the Debtor, without Fee.

Ibid.  §. 30.
    18.  Persons indebted for Levies, &c. refusing to
shew Tobacco or Goods to the Sheriff to be distrained,
may be taken in Execution.  Ibid.  §. 31.
    19.  Sheriffs shall, before the last Day of June yearly,
pay the several Creditors, according to their respective
Claims, all the Inspectors Notes or Money they have
received in Satisfaction thereof. Or, on Refusal or

Delay of Payment, if required, shall forfeit double the

LEVIES.

Value to the Party grieved with Costs, if such Party
sues the Sheriff only; but if he sues the Sheriff's Bond,
then he shall recover thereout only Debt, Interest, and
Cost.  Ibid.

    20.  Persons not making Tobacco by themselves,
Servants or Slaves, may (having first taken the oath
prescribed in this Section) pay off, at or before the 10th
April yearly, as well the Poll-Tax due to the Clergy,
as all Lawyers and Officers Fees, and Assessments for
Building or Repairing Churches, in Gold and Silver,
as regulated by this Act, tho' charged in Tobacco:
And such Payment, or Tender thereof and Refusal,
shall be a full Discharge for the same.  1763, ch. 18,
§. 78, 79.
    21.  Persons not making Tobacco as aforesaid, having
Taxables in different Counties, may make Oath
thereof, before any Magistrate in the County where
they reside; and a Certificate thereof from the said Justice,
shall be sufficient for the Sheriff in any different
County, to receive Gold and Silver in Lieu of Tobacco,
for such Taxables.  Ibid.  §. 80.
    22.  Inhabitants of Frederick County, above Conococheague
may make the Oath above required, before
either a Justice of the said County, or the Sheriff or
any of his Deputies:  And a Certificate thereof, signed
both by the Person taking and the Person making the 
Oath, being delivered to the Sheriff or his Deputy,

such Sheriff or his Deputy shall give a receipt for the
same, to the Person making such Oath, &c.  Ibid.
§. 140.
    23.  No Sheriff, &c. shall take from, or execute any
Persons not making Tobacco, or their Goods and
Chattels, for the Poll-Tax due to the Clergy, Lawyers
or Officers Fees, Assessments for building or repairing
Churches, or for Public or County Levies, in any
other Manner than for Gold and Silver, at the Rates
of Tobacco mentioned in this Act, notwithstanding
such persons shall fail in making such payment before
the 10th April yearly.  Ibid.  §. 81.
    24.  Provided such Persons, not making Tobacco as
aforesaid, hall make Oath, &c. as before directed,
and lodge a Certificate thereof with the Sheriff, at or
before the 10th April yearly; the Party lodging the
same taking a Copy thereof from the Sheriff, which
Copy shall be a Proof of its being so lodged.  Ibid.
§. 82.
    25.  Persons, so making Oath, &c. not paying the
Clergy's Poll-Tax, Fees, Assessments, or Levies, before
the 10th June yearly, may be executed for the same
after the said 10th June, in Gold or Silver, &c. as regulated
in Tobacco as aforesaid.  Ibid.  §. 83.
    26.  Persons making Tobacco, may pay what tobacco

they make in One Year towards the Discharge
of the aforesaid Dues, Fees, &c. to be divided proportionably
among the Public Creditors, and the Remainder

in Gold and Silver; they first making Oath, &c.
That they have not, by themselves, or their Children,
Servants or Slaves, made more Tobacco than what
they have already paid, &c.  Such Persons paying the
same by the 5th April yearly, and also paying on the 10th

June, yearly, in Gold or Silver as aforesaid, the Residue
which the Tobacco so paid shall be insufficient to
discharge.  Ibid.  §. 84 and 85.
    27.  Sheriffs, at any Time between the last Day of
February and 10th of June yearly, on Notice that any
Inhabitant of their respective Counties (to whom Accounts
had been delivered, &c. before the last Day of
February, see §. 112 of this Act) is about to withdraw
his Person or Effects, shall apply to a County Magistrate;
who, on Oath made before him, by such Sheriff
or other credible Person, That he is informed and
verily believes such Debtor is withdrawn, or about to
withdraw, &c. (which shall be in Writing, and by
the Magistrate returned to the next County Court)
shall issue his Warrant under Hand and Seal, impowering
the Sheriff to levy the Tobacco or Money due, in
the same Manner as he might by this Act after the 10th



 
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Bacon's Laws of Maryland
Volume 75, Page 683   View pdf image (33K)
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