LAWS OF MARYLAND.— 1794.

30T

Be it enacted, by the General Assembly of Maryland, That ,
the justices of the peace in the respective counties of this state,
or any five of them, shall be and they are hereby authorized
and required, on some day between the first day of March and
the first day of October annually, to meet at the court-house of
their respective counties to adjust the ordinary and necessary
expenses of their several counties, including an allowance for
the poor of the county, and public roads, and for the payment
thereof, with a commission for collection not exceeding six per
cent, to impose an assessment or rate on all property within
their county sufficient to defray such county charge ; and the
said justices shall apportion such assessment or rate according
to the last corrected valuation of property in their county, and
shall appoint a person or persons to collect the same; and every
collector, before he acts as such, shall give bond, payable to the
state, with good and sufficient securities, such as the said jus-
tices shall approve of, in double the sum to be collected, with
condition, 'that if the above bound —— —— , shall well and
faithfully execute his office, and the several duties required of
him by law, and shall well and truly account for and pay to the
justices of the levy court, or their order, the several sums of
money which he shall receive or be answerable for by law, at
such time as the law shall direct, then the above obligation to
be void.'

Justices to
meet, &c.

SEC. 2 And be it enacted, That the clerk of each county
shall and he is hereby directed to keep a fair and accurate
account of such assessment or rate, and how disposed of by the
levy court of his county, in a book to be kept for that purpose
alone, and shall annually, within one month after such assess-
ment, under the penalty of fifty pounds current money, trans-
mit a copy thereof to the governor and council, for their infor-
mation of the gross amount of the property in such county, and
the amount of the tax for the county expenses; and such clerk
shall also, within ten days after such assessment, under the
penalty of two hundred pounds current money, deliver a fair
copy thereof to the collector or collectors appointed as aforesaid;
and such collector or collectors shall, and he or they are hereby
authorized and required, within twenty days thereafter, to pro-
ceed to collect the same rate, and shall render an account
thereof, and pay the same to the order of their respective levy
courts, within six months after having received the assessment
list from the clerk of his county as aforesaid, and in case of
refusal or neglect to account or make payment, the said justices
may, in their discretion, cause the bond of the collector failing
in his duty to be put in suit ; and the said justices, on taking
bond, shall cause the same to be proved by the witnesses

Clerk to
keep a fair
account,
&c.