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Proceedings and Acts of the General Assembly, 1762-1763
Volume 58, Page 560   View pdf image (33K)
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560 Appendix.

Printed
Pamphlet.
Md.Hist.Soc.

LXXV. And for the better Discovery of personal Estates, in-
tended by this Act to be charged, Be it further Enacted by the Author-
ity aforesaid, That every Housholder in this Province, shall, upon
Demand of the Assessors of the respective Districts or Divisions, give
an Account of the Names and Qualities of such Persons as shall
sojourn or lodge in their respective Houses, under the Penalty of Ten
Pounds Current Money, to be recovered and applied as herein after
directed.

LXXVI. And if any Person that ought to be taxed by Virtue of
this Act, for or in respect of his personal Estate, shall by changing
his Place of Residence, or by any other Fraud or Covin, escape from
the Taxation, and not be taxed, and the same be proved before the
Commissioners, or any Two of them, or before any two Justices of
the Peace for the County where such Person dwelleth or resideth,
at any Time within Six Months next ensuing after such Tax made,
every Person that shall so escape from the Taxation and Payment,
shall be charged, upon Proof thereof, at the double Value of so much
as he should, or ought to have been taxed at by this Act.
LXXVII. And be it further Enacted, That if any Person or Per-
sons shall have or hold any Messuages, Manors, Lands, Tenements,
or other the Premises, by this Act chargeable with a Pound-rate,
either in his own Right, or as Agent, Factor, or Manager, for an-
other, in any other County than where he, she or they do reside,
the Commissioners of the County where such Messuages, Manors,
Lands, Tenements, or other the Premises as aforesaid, shall lie or
be, shall, and they are hereby required to transmit an Account thereof,
and the Sum of Money thereon assessed, to the Collector of the
County, where the Owner, Possessor or Occupier, or Factor, Agent

p. 48

or Manager, doth reside (and a Duplicate of the same to the Com-
missioners of the said County) which Collector is hereby impowered
to levy and collect the said Sum of Money, of and from every such
Owner, Possessor or Occupier, or Agent, Factor or Manager, and
account for and pay the same, in the same Manner as such Collector
might or ought to do in Virtue of this Act, in Case the said
Messuages, Manors, Lands, Tenements, and other the Premises, were
actually lying and being in the County for which he is Collector.
LXXVIII. And be it Enacted, That the Commissioners of the
respective Counties, wherein any Manor or reserved Lands of his
Lordship the Lord Proprietary shall be situate or lie, shall, yearly
under the Penalty of Twenty Pounds, on or before the Tenth Day
of January next, after the Assessors shall have brought in to them
their Certificates of Assessment, as by this Act is directed, make out
a fair and particular Account from the said Certificates of the Assess-
ment, made on such Part of such Manors or reserved Lands, as are
not in Lease, and shall inclose the same Account to his Lordship's
Agent, and deliver the same to the Sheriff of the respective County,



 
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Proceedings and Acts of the General Assembly, 1762-1763
Volume 58, Page 560   View pdf image (33K)
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