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WILLIAM SMALLWOOD, Esq; Governor.
and the collector for Baltimore-town, with the approbation of the
commissioners for the said town, or the major part of them, may appoint
one or more deputy collectors, for whom the said collector shall be answerable. |
1785.
CHAP.
LXXXIII. |
IV. And be it
enacted, That the commissioners of the tax for the several
counties, or the major part of them, shall, on or before the first Monday
in August next, make out and deliver to the collectors of their county,
an
alphabetical list of the persons in each district chargeable for the property
therein, and the amount of the valuation of each person's property respectively,
as made or corrected by them, expressing the sum to be paid thereon
by this act; and the commissioners of the tax for Baltimore-town, or
the major part of them, shall, on or before the first Monday in August
next, make out and deliver to the collector of their town, an alphabetical
list of the persons in the said town and the precincts thereof, chargeable
for the property therein, and the amount of the valuation of each person's
property respectively, as made or corrected by them, expressing the sum
to be paid thereon by this act. |
Commissioners
to make
out a list, &c. |
V. And be it
enacted, That every person shall, on or before the first
day of October next, pay to the collector of the county, or his deputy
in
the district where his property was valued, the rate or assessment imposed
by this act, in current money; and every person chargeable for property
in Baltimore-town or its precincts, shall, on or before the said first
day of
October next, pay to the collector of the said town, or his deputy, the
assessment imposed by this act, in money as aforesaid. |
When the assessment
is to
be paid, &c. |
VI. And be it
enacted, That where any person whose property is
chargeable with the assessment by this act imposed, shall be under
the
age of twenty-one years, if the parent or guardian of such infant shall
make payment, the same shall be allowed him in his account with such
infant. |
Guardians
may pay for
infants, &c. |
VII. And be
it enacted, That if any executor or administrator shall
have any personal estate of the deceased in his hands chargeable with the
assessment imposed by this act, he may inform the assessor, and on payment
of the said assessment, the receipt of the collector shall be sufficient
evidence to discharge such executor or administrator for the sum paid. |
Executor may
pay assessment,
&c. |
VIII. And be
it enacted, That the said collectors and their deputies
shall, immediately after the first day of October next, collect the whole
assessment imposed by this act, by distress and sale of any goods or chattels
within his county, or within Baltimore-town or its precincts, the
property of any person charged therewith, of which sale five days notice,
excluding the day of notice and sale, shall be given, and by distress and
sale of any goods and chattels found on any land chargeable with the said
assessment, of which the same notice shall be given; which said sales shall
be for current money; and if no effects can be found on the said land,
the same shall be chargeable with the assessment which may be unpaid,
with six per cent. interest thereon from the first day of October next,
in
the hands of any proprietor; and any goods at any time found on the
premises, shall be liable to distress and sale for payment thereof; and
the respective collectors of the several counties shall, from time to time,
disclose to the commissioners of his county, and the collector for Baltimore-town
shall also, from time to time, disclose to the commissioners of
the said town, his receipts of the assessment imposed by this act, and
shall,
from time to time, pay to the treasurer of his shore, by direction of the
said commissioners respectively, as far as he shall have received, so that
no
great sum of money may long remain in his hands. |
Time for collection,
&c. |
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