196

LAW'S OF MARYLAND.

158A of the Code of Public Local Laws of Maryland, title
"Wicomico County," sub-title "Salisbury," and to follow
Section one hundred and fifty-eight of Article 23.

WHEREAS, The Mayor and Council of Salisbury did, for
the years eighteen hundred and ninety-seven and eighteen
hundred and ninety-eight, make the levies for taxes of the
said years on the basis of the county assessment for said years
for the municipal purposes of Salisbury, and said levies have
been declared illegal by the Court of Appeals of Maryland ;
and

Salisbury.

WHEREAS, Many of the taxpayers of Salisbury have paid
their taxes for the said years, and other taxpayers have
wholly refused so to pay their taxes for said years; and

WHEREAS, The money collected from said taxpayers has
been expended in providing for the proper and legal expense
of Salisbury, and there are other expenses and debts unpaid
by reason of failure to collect the balance of the taxes for
said years; and

WHEREAS, It is equitable that such taxes as have been
paid on the illegal levies for eighteen hundred and ninety-
seven and eighteen hundred and ninety-eight should be
refunded, and the Town of Salisbury released of the debts
incurred by reason of such illegal levies; now therefore,

Refund taxes.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That for the purpose of enabling the Mayor and Coun-
cil of Salisbury to refund the taxes illegally collected on the
levies of eighteen hundred and ninety-seven and eighteen
hundred and ninety-eight, and to pay the expenses and
indebtedness incurred by reason of said illegal levies, the fol-
lowing section be and is hereby added to Article 23 of the
Code of Public Local Laws of Maryland, title "Wicomico
County," sub-title "Salisbury," to be designated as I58A, and
to follow Section one hundred and fifty -eight:

Authorized to
make levy.

158 A. The Mayor and Council of Salisbury are hereby
authorized and directed to levy upon the taxable property of
Salisbury, on or before the first day of June in the year nineteen
hundred, the sum of eighteen thousand dollars, or as much
thereof as may be necessary, and to apply the same to refunding
the illegal taxes collected on the levies of eighteen hundred and
ninety-seven and eighteen hundred and ninety-eight, and to
pay such debts of the Town of Salisbury as are unpaid, and
the surplus, if any, to be paid over to the Treasurer of Salis-