PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 625

of a month in respect of each employee paying the tax afore-
said and employed by said operator in Allegany and Garrett
counties.

Such tax shall be due and payable monthly to the treasurer
of Allegany and Garrett counties, respectively, in which the
mine is operated, and payable on or before the twenty-fifth day of
the month next succeeding the month for which such tax is pay-
able. In order to secure the effectual payments of such tax each
operator is authorized and required to deduct and retain from
the wages of each employee employed by him on his pay rolls
in Allegany county the sum of twenty-seven cents and in Gar-
rett county the sum of thirty-eight cents per month or frac-
tion of a month if said employee be employed for less than a
month, and on or before the fifteenth day of the month next
succeeding the month for which such deduction is made shall
make a report of the number of employees so employed, under
oath to the treasurers of Allegany or Garrett counties, where
the particular mine is located. And on or before the twenty-
fifth day of said succeeding month shall pay over unto the
treasurer of Allegany or Garrett county, as the case may be,
the total amount so deducted and retained from the wages of
the employees for the preceding month, together with a like
amount to be paid by the operator. It shall be the duty of the
County Commissioners of Allegany and Garrett Counties,
respectively, to enforce, by appropriate remedies, the collection
and payment of the tax hereby levied; and to all taxes in
default there shall be added and collected interest at the rate
of six per centum per annum from the date when due.

SEC. 7. When the assessments imposed and collected by the
treasurer of Allegany county shall amount to thirty-five thou-
sand dollars surplus and in Garrett county shall amount to fif-
teen thousand dollars surpus over and above the pending and
accrued claims on the same under this act, such treasurer shall
report the fact to the County Commissioners of their respective
county; whereupon the said Board of County Commissioners
are hereby empowered and directed to remit temporarily the
taxes hereby imposed from month to month, as long as (and no
longer) such surplus shall exceed thirty-five thousand dollars in
Allegany county and fifteen thousand dollars in Garrett county,

and when it shall be reduced to said sums or under, mentioned
above, the said tax shall become again payable as provided by
this act. It shall be the duty of the treasurer of his respective
county to invest under the orders of the County Commissioners

any surplus above the sum of two thousand dollars in his hands,
in such public bonds as said commissioners may direct, and to