LAND-HOLDER'S ASSISTANT.
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the receipts for each particular object, and it makes
a distinct part of his annual account rendered to the
legislature. His land receipts, besides those on ordinary titlings
are, the composition remaining due on certificates under
common or special warrants, viz. two shillings, or, in the case of
Allegany county, one shilling and three pence, on every acre in
such certificates to which warrant has already been (b) applied;
the whole sum of three shillings and nine pence (or in Allegany
county two shillings and sixpence per acre) for all beyond
such application; and the value of the improvements, as
returned by the surveyor, or as adjusted by himself if he sees
cause to revise the surveyor's valuation: On escheat land two
thirds of the value, as reported by the surveyor, with the
same power of revision and alteration:¾in the case of
proclamation warrants, one tenth of the composition remaining
due on the certificate to be proclamated, payable beforehand
for a titling or order for such warrant, and the remaining nine
tenths on the return of a certificate, or before patent can issue
thereon. On certificates of resurvey he receives the full
price of vacant land for all that is included with the original
tracts, deducting first therefrom the quantities of which those
originals are found deficient. I do not speak here of the time
within which these payments are to be made. The neglect to
compound on a certificate is at the risk of the owner, but the
treasurer may receive at any time the composition due on a
certificate which is not already under a proclamation warrant,
or vacated. He receives nothing less than the whole of what
is due, both for caution and improvements. In case of a
cerficate's being found erroneous and ordered for correction, and
a tender being made by the party of the composition due
thereon, for the purpose of obtaining an allowance of three
months for the said correction under the 8th section of the act
of 1795, ch. 88, the treasurer acknowledges such tender by
endorsement on the certificate, and he also endorses his receipts
of money for caution, improvements, escheats, &c. on the
certificates themselves. He receives from the register of the
land office in quarterly payments those taxes which are paid
in that office on petitions, orders, and adjudications. These
are the general or standing duties of the treasurers, for I have
meant here to speak of the treasurer and of the land office of
either shore those which remain are of a special or temporary
nature, relating to confiscated property, reserved lands, &c.
and will be noticed so far as may appear requisite when we
come to those subjects.
(b) I speak here of warrant applied in making the survey, and if this has
been issued for deficiency, no further payment is requisite on the number
of acres covered by such application.
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