Acts. 399

Sheriff of their respective County four pounds of Tobacco in Ann
Arundel County, twelve pounds of Tobacco in Baltimore County, and
Eight pounds of Tobacco in Frederick County in Tobacco or Money
within the Times and in the Manner that the Public and County
Levies are payable the first of which payments to be made in the Year
Seventeen Hundred and seventy five and the Sherriffs aforesaid may
and shall collect and levy of and from the Taxable inhabitants of their
respective Counties distrain and Execute for the same in like manner
as they may Collect and levy distrain and Execute for the Public or

Liber R. G.
1774

County levy and each of the said Sheriffs shall after deducting his
Commission for collection Pay what Money shall remain of the said
Tax in his respective County for each respective Year to the Com-
missioners aforesaid on or before the first day of October in each
Year which Payments shall be placed by the Commissioners afore-
said to the Credit of such County in the first Place to sink the
interest due on the Money drawn out in Virtue of this Act by such
County and in the next Place towards the discharge of the Principal
so far as the same will extend and when the whole of the Principal
lent to any of the said Counties shall be paid in with the Interest as
aforesaid the said Commissioners shall thereof give Notice to the
Sheriff of the respective County and then there shall be no farther
Years Tax by Virtue of the Act in that County

[And after
deducting
Commission
pay the same
to the Com-
missioners
aforesaid.]

And be it enacted that if either of the said Sheriffs shall not make
such payment within the Time limitted the Commissioners aforesaid
shall and may within thirty days thereafter prosecute a writ of Scire
facias against him and his sureties on his Office Bond in like man-
ner as they may do on bonds taken by them on the loan of Money
and shall recover the like Judgment and have the like Execution
and on such proceedings the same Sheriff shall be chargeable with
and Pay Intrest at the rate of ffour Per Cent by the Year from
the Time he ought to have paid the Money aforesaid untill he shall
actually pay the same

[Sheriffs not
making Pay-
ment, their
Office Bonds
liable, as on
Bonds taken
on the Loan
of Money.]

And be it further enacted that if any of the Taxable Inhabitants
aforesaid Shall pay the said Tax in Tobacco then the Sherriff who
receives the same shall on the second day of August Court next
thereafter for his County sell the same in open Court for the Benefit
of his County and shall in his Account with the said County be
allowed Yearly for all Insolvent Taxes in his County from whom
the said Tax cannot be collected as well as for those Taxes who
Actually Pay in Tobacco and shall be charged and chargeable in

[Sheriffs to
sell Tobacco
received in
Payment in
open Court,
and be al-
lowed for
insolvent
Taxes.]

the same account with the Price for which the Tobacco aforesaid
shall be sold by him and shall at the November Court next after his
last collection account for and pay to the Justices of his County
for the use of the said County the Surplus of the said Tax remain-
ing after payment of the Principal and Interest as aforesaid
28

p. 347