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Preamble.
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WHEREAS, it is represented to this general assembly, that
some of the collectors of taxes, and others who have a right to
execute for public dues and taxes, have demanded and received
more than was due, and have even executed property, in some
instances, for money due otherwise than for public dues and
taxes, and in others more than was really due and owing for
public dues and taxes, and abusing the power of execution,
have sold such property to the great oppression of the people ;
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Persona
aggrieved,
may com-
plain, &c.
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SEC. 2. Be it enacted by the General Assembly of Maryland,
That where any collector or his deputies shall, by distress or
otherwise, collect and receive, as for public dues or .taxes, more
than the sum bona fide due, upon complaint of the person
aggrieved, the commissioners of the tax for the county where
such collection or receipt shall have been made, or a majority of
them, shall and they are hereby empowered, upon complaint of
the party so aggrieved, to hear and adjust the same; and if it
shall appear to the said commissioners of the tax, or a majority
of them, that more hath been received than was due, then and
in that case the said commissioners., or a majority of them, shall
and they are hereby directed and empowered, to order the col-
lector to pay double the sum received and not due, with the
cost arising on the distress, and the expense of the said commis-
sioners for their meeting and adjusting the same; but if it shall
appear to the said commissioners, or a majority of them, that
such receipt was merely through mistake, then shall the said
commissioners order the excess only to be refunded, with costs
and expenses as aforesaid; and the said commissioners, or a
majority of them, may carry such order into effect, by their
warrant to the sheriff or coroner, as the case may be, of their
county, to levy the same by fieri facias, or to take the body of
the said collector iu execution, as on a capias ad satisfaciendum,
in satisfaction thereof; and if complaint shall be made without
just cause, the party complaining shall pay the costs and
expenses arising on such complaint.
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On applica-
tion, sale
may be sus-
pended, &c.
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SEC. 3. And be it enacted, That on any property being exe-
cuted for or under colour of any public dues or taxes, if the
person whose property hath been or shall be so executed will
apply to any commissioner of the tax for the county where such
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