Acts. 261

And be it Further Enacted that the Justices aforesaid at the time
of laying their County Levy shall Assess on the Taxable Inhabitants
of the said County Ten pounds of Tobacco p poll besides the Sheriffs
Salary of six per Centum for collecting the same and the said Sheriff
is hereby impowered and directed to collect and Levy the same in
the same manner and which shall be payable in Money at the same
rates as public and County Levies are to be Collected Levied and
are payable

Liber H. S.
No. 1
[Ten per
Poll to be
levied]

And be it Further Enacted that the said Overseers shall once at
the least in every Year or at every County Court if they think
proper produce and give in to the Justices of the said County Court
fair and distinct Accounts on Oath of the Charges and expences
of clearing amending and maintaining in repair the said Roads in
their Precincts expressing therein to whom all sums of Money therein
charged have been paid or are due and for what and when and
how many days such Overseers necessarily spent on or about the
said Roads which Accounts the said Justices shall settle and adjust
allowing to the said Overseers at and after the rate of Sixty pounds

[Overseers
to render
Accounts]

of Tobacco per day for their Services and allowing the other Charges
in such Accounts or such part thereof as shall appear to such Justices
just and reasonable and the said Justices shall on the Settlement of
such accounts draw orders on the Sheriffs aforesaid for the payment
thereof who shall pay the same on sight

[Their
allowance]

And it is also Enacted that all penalties which shall be recovered
by Virtue of this Act shall be paid to the Sheriff of the said County
to be applied and laid out in Amending the said Public roads and
keeping them in repair and if the Tobacco to be Levied as aforesaid
together with the Penalties aforesaid if any recovered shall not be

[Penalties to
be paid the
Sheriff]

Sufficient to defray the Expences aforesaid The Dificiency shall be

p. 655

Assessed collected levied and paid as aforesaid and if the Tobacco
to be levied as aforesaid together with the penalties aforesaid if any
recovered shall be more than Sufficient to defray the expences afore-
said then the Overplus shall go and be applied towards the discharge
of the said County Levy

fin case of a
Deficiency,
how to be
made up.]
[If an Over-
plus, how to
be Applied.]

And be it Further Enacted that no gate shall hereafter be set up
or placed in or upon any public Road in the said County in any place
where a gate is not now kept and if any should be set up or placed
contrary to this Act the same is hereby declared and shall be deemed
a Nusance

[No new
Gates to be
set up]

And be it Further Enacted that after Overseers are appointed
in Virtue of this Act no person or persons whatsoever shall be com-
pelled or Compellable to Work or Labour on the Public Roads or
High Ways in the said County by Virtue of any Law now in being
any Law or thing to the Contrary Notwithstanding
24

[No Persons
oblig'd to
work on
Highways by
former Laws
in Baltimore]