1785.
|
LAWS of MARYLAND.
CHAP. LXXXIII.
An ACT to raise the supplies for the year seventeen hundred
and eighty-six. |
Seven shillings
and six-pence
laid for every
£. 100, &c. |
BE it enacted,
by the General Assembly of Maryland, That a tax or
assessment of seven shillings and six-pence current money shall be
and is hereby laid and imposed for every hundred pounds worth of
property within this state, and in the same proportion for every greater
or
less sum, as the said property shall be valued agreeably to an act for
the
valuation of personal property within this state, and an act to ascertain
the
value of the land in the several counties of this state for the purpose
of
laying the public assessment, passed this present session of assembly,
and
the said assessment shall be paid, collected and received, in the manner
herein after directed. |
| Duty of commissioners. |
II. And be it
enacted, That the commissioners of the tax, or the major
part of them, of the several counties, shall meet at the usual place of
holding
their respective county courts between the nineteenth and twenty-ninth
day of June next, and then and there appoint some discreet person
of reputation, and having property within the state to one thousand
pounds current money, to be collector of the public assessment in their
county; and the commissioners of the tax for Baltimore-town, shall meet
at some convenient place within the said town at the time aforesaid, and
then and there appoint some person of reputation, and having property
within the said town or its precincts to one thousand pounds current money,
to be collector of the public tax in the said town and its precincts;
and every collector who shall accept the trust, shall enter into bond with
good and sufficient securities, such as the said commissioners, or the
major
part of them, shall approve, in double the sum to be collected, with condition,
that he shall well and faithfully execute and perform the several
duties required of him as collector of the tax of _____ county, or Baltimore-town,
according to this act, and the commissioners, or some two
or more of them, shall witness the execution of such bond, and immediately
thereafter transmit the same to the clerk of the county court, who
shall record the same and transmit the original to the clerk of the general
court of his respective shore, who shall also forthwith record the same,
and immediately thereafter deliver the original bond to the register of
the
chancery court, to be by him safely kept in the chancery office; and an
attested copy of either of the said records shall be as good evidence in
law,
as if the sid bond was actually produced and proved in court; and any
person appointed a collector, who shall, after notice of his appointment,
neglect to appear, not having a reasonable excuse in the judgment of the
commissioners, or appearing shall refuse to take upon him the office
of
collector, or shall refuse or neglect to give bond as aforesaid, shall
forfeit
and pay fifty pounds current money; and the commissioners of the tax,
or a major part of them, may, in their discretion, remove any collector
from his office, and shall immediately on any vacancy, by death or removal,
or by refusal to act, neglect to appear, or to give bond as aforesaid,
appoint some other collector, who shall be subject to the same penalty
in
case of neglect, or refusal to accept the office, or to give bond as herein
before directed, until a proper collector can be procured for such county,
or Baltimore-town. |
Counties to be
divided, &c. |
III. And be
it enacted, That the commissioners of the tax of the several
counties, or a major part of them, may divide their county into convenient
districts, (containing not less than one or more than three entire
hundreds,) and the collector appointed for the county, with the approbation
of the said commissioners, or the major part of them, shall appoint a
deputy collector in each district, for whom the collector shall be answerable; |
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