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Supplement to the Maryland Code, 1862
Volume 381, Page 64   View pdf image (33K)
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64: REVENUE AND TAXES. [ART. 81.
ARTICLE LXXXI.

Revenue and Taxes.

The Act of 1862, ch. 105, amends and re-enacts section 23 of this article, as follows:

SEC. 1. The County Commissioners in the several counties,
and the Mayor and City Council of Baltimore, shall, in the year
eighteen hundred and sixty-two, and annually thereafter, impose
a tax for the use of the State, of twenty-five cents on every hun-
dred dollars worth of assessable property within their respective
jurisdictions, according to the valuation thereof.

The Act of 1862, ch. 133, amends and re-enacts section 62, as follows:

2. Whenever real estate shall be sold by a collector, the owner
thereof may redeem the same by paying to the purchaser
thereof, within the period of two years from the date of such
sale, the amount of the purchase money, with interest thereon at
the rate of fifteen per cent, per annum from the date of the sale.

The Act of 1862, ch. 236, enacts the following, to follow section 83:

3. No attorney prosecuting such action as provided for in the
next preceding section, shall receive any part of the money thus
sued for, except the fees allowed by law; under a penalty of a
fine of not less than one thousand dollars, nor more than five
thousand dollars, to be recovered as other fines and forfeitures
are recovered.

The Act of 1862, ch. 18, repeals section 107, and substitutes the following:

4. The several Orphans' Courts shall fix the commissions of
executors, within twelve months from the grant of administra-
tion, and in all subsequent accounts, wherein executors shall
charge themselves with further assets; and they shall fix such
commissions in all cases in which letters of administration have
been or may hereafter be granted, whether commissions are
claimed by the executor or not, and all commissions so fixed,
shall be subject to the tax imposed by the foregoing section.

 

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Supplement to the Maryland Code, 1862
Volume 381, Page 64   View pdf image (33K)
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