1831.

LAWS OF MARYLAND.

CHAP. 210.

tics of William Williams, both as late sheriff and collector
of Saint Mary's county, that in consequence of many fees
and taxes, remaining in the hands of said Williams, at the
time of his death, uncollected, and the assets of his estate
being insufficient to pay his debts, the said securities being
so liable on the aforesaid sheriff and collector's bonds, are
likely to loose much in consequence thereof — Therefore,

Authority to col-
lect.

Section 1. Be it enacted by the General Assembly of Ma-
ryland, That Joseph Stone, administrator of William Wil-
liams, be, and he is hereby authorised and empowered to
collect, or appoint a person to collect and execute, for all
fees and taxes appearing to be due to the said William Wil-
liams, in the same manner as sheriffs and collectors are now
authorised, and subject to the same rules and regulations.

Persons having
pud mast produce
receipts

Sec. 2. And be it enacted, That in all cases where the
said William Williams may have received the fees and taxes
now appearing due, and neglected to have credited the
same, it shall be incumbent on the party against whom such
fees and taxes shall appear, to produce their receipts, or
other satisfactory evidence of the payment of the same; and
in case they shall neglect or refuse to produce their receipts,
or other satisfactory evidence, as aforesaid, until their pro-
perty shall have been taken in execution, to satisfy the fees
and taxes due as aforesaid, that then, and in that case, the
party from whom such fees and taxes may appear clue, shall

Provided they are
served with ac-
count and notice.

be liable for all costs that may have accrued on such execu-
tion; Provided always, that a copy of the account or bill for
fees or county levy, shall first have been delivered to the
person or persons against whom such penalty or costs may
be claimed, for a non-production of a receipt, or other evi-
dence of payment, and notice given of intent to execute
therefor.

Fees allowed.

Sec. 3. And be it enacted, That the said Joseph Stone, or
the person by him authorised to collect as aforesaid, be, and
he or they are hereby allowed the same fees on executing
the property to satisfy the fees and taxes due as aforesaid,
as sheriffs or collectors are allowed for similar services.

Accounts and
application of pro-
ceeds.

Sec. 4. And be it enacted, That the said Joseph Stone, be,
and he is hereby required to keep a seperate account of all
fees and taxes received by him, and upon the completion of
the collection thereof, if any balance shall remain in his
hands, after applying the fees thus collected, to the liquida-
tion of the accounts of those persons who placed fees in the
hands of the said William Williams fpr collection, and the
taxes thus collected to the payment of any county charges
that may yet remain unpaid and due from said William Wil-
liams, that then the balance remaining in the hands of the