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The Annotated Code of the Public General Laws of Maryland, 1918
Volume 374, Page 513   View pdf image (33K)
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ART. LXXII] MEASURERS AND INSPECTORS. 513
Where the tux imposed by the act of 1910, chapter 413, was paid between
the time that the Court of Appeals upheld that law and the time that it
was declared unconstitutional by the United States Supreme Court, man-
damus will not issue to compel the Governor and officers of the treasury
department to recommend the refund of such taxes, in accordance with
article 3, section 33 of the state constitution. Foote v. Harrington, 129
Md. 125.
Section 69 of the act of 1910, chapter 413. held unconstitutional as an
interference with interstate commerce. Foote v. Stanley. 58 L. Ed. 698.
See notes to this section in volume 3 of the Annotated Code.
1914, ch. 154. 1910, ch. 702. sec. 71.
71. The special inspectors provided for in Section 70 of this Arti-
cle shall likewise inspect in the manner set forth in said Section 70
all oysters caught beyond the limits of the State of Maryland and
brought within said State, and an inspection charge of one-third of a
cent per bushel is hereby levied in order to help defray the expenses of
such inspection upon all such oysters unloaded from vessels at the place
in Maryland where said oysters are to be no further shipped in bulk in
vessels, to be charged equally to the buyer and seller, but to be paid
weekly to the Comptroller of the State Treasury or his agent by the
buyers; the certificate given the general measurer and inspector shall
be by him mailed weekly to the Comptroller, or his agent, and in case
the amounts of money shown to be due be not paid in one week there-
after to the Comptroller, or his agent, which is hereby required to be
done, the properties of the parties so indebted may be levied on and
sold by the said Comptroller, or his agent, as in cases of taxes in default,
without other process of law. The inspection charge of one-third of a
cent per bushel hereby levied is also made a charge on oysters caught
beyond the limits of the State of Maryland and brought within said
State, and sold by commission merchants and others selling by less than
the cargo, and also an inspection charge of one cent per barrel contain-
ing not more than three bushels of oysters caught beyond the limits of
the State of Maryland and brought within said State; on oysters caught
beyond the limits of the State of Maryland and brought within said
State in bags, an inspection charge of two-thirds of a cent per bag con-
taining not more than two bushels; and all transportation companies
carrying oysters in the shell caught beyond the limits of the State of
Maryland consigned to Baltimore, shall furnish to the oyster inspector
or collector of oyster tax a copy of their manifest showing the number
of bushels on board on arrival of steamer and to whom consigned, and
the special inspectors are charged with the duty of seeing that the
proper returns are made for the purpose of this Section by such com-
mission merchant or retailer, and in the performance of their duty said
special inspectors are authorized and directed to visit the places where
oysters caught beyond the limits of the State of Maryland and brought
within said State in less than cargo lots are sold, and get from such
sellers a statement, under oath, as to the number of bushels sold from
time to time, and return to the general measurers and inspectors a cer-
tificate thereof, to be forwarded to the Comptroller, as required in the


 
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The Annotated Code of the Public General Laws of Maryland, 1918
Volume 374, Page 513   View pdf image (33K)
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