ROBERT EDEN, Esq; Governor.
the year, Be it enacted, That each
and every of the taxable inhabitants of the
said counties respectively shall, until the whole of the bills of credit
so to be lent
and issued to their said respective county, with interest thereon as aforesaid,
and also
the sheriff's salary of five per cent. for collection thereof, are
fully raised on the
same taxables, yearly, and every year, pay to the sheriff of their respective
county
four pounds of tobacco in Anne-Arundel county, twelve pounds of tobacco
in
Baltimore county, and eight pounds of tobacco in Frederick county, in tobacco
or
money, within the times and in the manner that the public and county levies
are
payable, the first of which payments to be made in the year seventeen hundred
and
seventy-five; and the sheriffs aforesaid may and shall collect and levy
of and from
the taxable inhabitants of their respective counties, distrain and execute
for the
same, in like manner as they may collect and levy, distrain and execute,
for the
public or county levy; and each of the said sheriffs shall, after deducting
his
commission for collection, pay what money shall remain of the said tax
in his respective
county for each respective year, to the commissioners aforesaid, on or
before
the first day of October in each year, which payments shall be placed by
the
commissioners aforesaid to the credit of such county, in the first place
to sink the
interest due on the money drawn out in virtue of this act by such county,
and in
the next place towards the discharge of the principal, so far as the same
will extend;
and when the whole of the principal lent to any of the said counties shall
be paid in, with interest as aforesaid, the said commissioners shall thereof
give notice
to the sheriff of the respective county, and then there shall be no further
year's
tax by virtue of this act in that county. |
1774.
CHAP.
XXI.
Tobacco to be
levied in
Anne-Arundel,
Baltimore
and Frederick
counties, &c. |
XI. And be it
enacted, That if either of the said sheriffs shall not make such
payment within the time limited, the commissioners aforesaid shall and
may, within
thirty days thereafter, prosecute a writ of scire facias against
him and his sureties
on his office bond, in like manner as they may do on bonds taken by them
on the loan of money, and shall recover the like judgment and have the
like execution,
and on such proceeding the same sheriff shall be chargeable with and pay
interest, at the rate of four per cent. by the year, from the time
he ought to have
paid the money aforesaid, until he shall actually pay the same. |
Sheriffs not
making payment,
their
office bonds
liable. |
XII. And be
it further enacted, That if any of the taxable inhabitants aforesaid
shall pay the said tax in tobacco, then the sheriff who receives the same
shall,
on the second day of August court next thereafter, for his county, sell
the same in
open court for the benefit of his county, and shall in his account with
the said
county be allowed yearly for all insolvent taxes in his county, from whom
the said
tax cannot be collected, as well as for those taxes who actually pay in
tobacco,
and shall be charged and chargeable in the same account with the price
for which
the tobacco aforesaid shall be sold by him, and shall at the November court
next
after his last collection, account for and pay to the justices of his county,
for the
use of the said county, the surplus of the said tax remaining after payment
of the
principal and interest as aforesaid. |
Sheriffs to sell
tobacco received
in
open court. |
XIII. And be
it enacted, That after the said roads shall be finished as aforesaid,
they shall be and are hereby declared public roads, and no waggon or other
carriage of burthen, the tread of each of the wheels whereof doth not exceed
five
inches, shall, under any pretence whatsoever, be drawn upon any of that
part of
the said road leading from Watts's branch, which shall lie to the northward
of
the posts aforesaid, unless barely and necessarily to cross the same, under
the penalty
of twenty shillings current money for every offence, to be levied by distress
to be made of any one of the cattle used for drawing the said waggon or
other
carriage, within twenty-four hours after the offence committed, by any
freeholder
within the county where the offence shall be committed, who will distrain
for the
same, for his own use, and sale of such beast at any time not less than
three or
more than seven days after such distress made, and if any person shall
be beat or
assaulted for making, or attempting to make, any such distress, or assisting
to do
the same, the offence for which distress may be made having been actually
committed,
every person being guilty of such beating or assault, shall be liable to
the
action of the party beaten or assaulted, in which shall be recovered, if
the same |
Roads, when
finished, to be
public roads,
&c. |
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