| 1785.
CHAP.
LXXXIII.
Collectors to
shew certificates,
&c. |
LAWS of MARYLAND.
IX. And be it
enacted, That every collector or his deputy, shall, on
the request of any person charged, or on the request of any person offering
to pay for any person charged, shew to the person so applying the certificate
given by the commissioners of such charge, or a true and just copy
of such certificate, and if required give him a copy thereof; and if it
shall
appear to any collector, that any person shall reside in any other
district
of his county than that in which his property shall be valued, it is hereby
declared to be the duty of such collector to enter such assessment under
the district where such person shall reside; and if it shall appear to
any
collector, that any person whose property shall be valued in his county
or
town, shall not reside therein, it is hereby declared to be the duty of
such
collector to make diligent inquiry where such person shall live, and he
shall if known, under the penalty of twenty pounds current money, transmit
to the commissioners of the tax of the county where such person
shall reside, a copy of the valuation made on the property of such person
in his county, and such commissioners, on receipt thereof, shall enter
the
same under the district where such person shall reside, and shall order
the
collector of their county to collect the same. |
| Oath of collectors. |
X. And be it
enacted, That every person appointed a collector, or deputy
collector, before he acts as such, shall take the following oath of
office, (which any commissioner of the tax, or justice of the peace, may
administer,) to wit, " I, A. B. do swear, that I will well and truly execute
the duties of my office agreeably to the act, entitled, An act
to raise the supplies for the year seventeen hundred and eighty-six, according
to the best of my knowledge; and that I will not ask, demand, collect
or receive, from any person, more than the sum charged such person
in the list delivered by the commissioners of the tax to the collector
of
the county. So help me God." |
Who are to
to give an account,
&c. |
XI. And be it
enacted, That the collectors of the several counties shall
appear at the place of holding the county court for his county, and
the
collector of Baltimore-town shall appear before the commissioners of the
said town at such place as they shall appoint, on the twentieth day of
November
next, and then and there lay before the commissioners of their
county, and town, respectively, an accurate and fair account of his collection
of the assessment aforesaid, under the penalty of two hundred pounds
current money; and the said commissioners respectively shall appear at
the said time and place, under the penalty of twenty pounds current
money
on each commissioner not appearing, unless prevented by sickness, or
other unavoidable accident, and they shall immediately proceed to adjust
his said account, charging him in current money according as he received
or ought to have received the same, and shall, upon such settlement, allow
to the said collector a commission of four per cent. on the collection
of
the tax or assessment made in money, or certificates allowed by this act
to be discounted, or on the sum they shall adjudge him to be answerable
for; and the commissioners shall not allow the commissioner any deductions
of any part of the sums mentioned in the certificates by them made,
except
only in such cases where it shall appear to them, that he has used all
lawful means for the levying and collecting the same; two copies of
which account, so adjusted, with a certificate of the balance thereof,
shall
be signed by the said commissioners, and on or before the twenty-fifth
day of November next, delivered to the sheriff of their respective
counties, endorsed on the public service, one to be by him forwarded as
public letters to the clerk of the house of delegates, and the other to
the
treasurer of his shore; and every collector shall pay to the treasurer
of his
shore, on or before the tenth day of December next, the whole balance
of
his account, adjusted by the commissioners, and upon failure in payment
by any collector, the treasurer of his shore shall, on or before the twentieth |
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