42 ALLEGANY COUNTY. [ART. 1.

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lected, shall be paid over to the treasurer aforesaid quarterly:

Provided, the said levy for school purposes shall not exceed fif-
teen cents in the one hundred dollars.

156*. Each pupil in said schools shall pay one dollar per quar-
ter in advance, unless the parent or guardian of said pupil shall
be unable to pay the same, and in that case the school commis-
sioners of the district shall admit such pupils free of charge; and
the ability or inability of the said parent or guardian to pay
shall be determined by said commissioners.

157*. The said board of commissioners shall designate in their
by-laws, or by resolution, order or otherwise, the amount of com-
pensation to be paid to the teachers under the provisions of this
article.

SHERIFF.

158. The sheriff of Allegany county shall receive eight per
centum for collecting and paying over officers' fees.

159. He shall be entitled to twenty-five cents per day for each
prisoner committed to the jail of said county, and to the follow-
ing sums for taking convicts to the penitentiary, to wit: When.
a single convict is taken, forty dollars; when two together, thirty
dollars each; when more than two, twenty-five dollars each; to
be levied as other county charges.

TAXES.

160. The incorporated institutions and companies in said
county, whether they shall or shall not have declared any divi-
dends or earned any profits, shall pay the State and county
taxes levied upon the assessed value of their capital stock held
by stockholders residents or non-residents of said county; but the
holders of said stock shall not be liable to taxation upon the
stock held by them.

161. When new companies are formed and organized in said
county, and when the companies already formed shall increase
their capital stock, the county commissioners of said county shall
assess, at the full cash value thereof, the capital stock of the said
companies so formed, or the increase of the capital stock of the
companies whose capital stock has been increased; Provided, that
ten days' previous notice shall be given to the said company or