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Supplement to the Maryland Code, Containing the Acts of the General Assembly Passed at the Session of 1865
Volume 383, Page 109   View pdf image (33K)
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ART. 81. ] REVENUE AND TAXES. 109

levied on slaves as property prior to the first day of November,
eighteen hundred and sixty-four, or to interfere in any way with
the collection thereof.

In force from March 20, 1865.
Chapter 155 amends sections 33, 34, 35, 38, 39, as follows:

2. The county commissioners in the several counties and the
Mayor and City Council of Baltimore, shall, on the first Tuesday
in April, in each year, or as soon thereafter as may be, appoint
a collector or collectors for their respective counties, and at least
one collector for each Legislative district of the said city, for the
collection of taxes levied or to be levied for the current year
and it shall not be lawful for the local authorities of said counties
or the municipal authorities of said city, to provide any fixed
annual or other stated compensation for the collection of the
State taxes, or a compensation or salary of any kind to the
the said collectors for their services in collecting the State taxes,
otherwise than by a per centum on the amount of their collec-
tions, as contemplated in the seventy-fifth section of this article.

3. Every collector of city or county taxes, before he acts as
such, shall give bond to the State of Maryland, in a penalty of
double the amount of such tax to be collected by him, with
good and sufficient securities, to be approved in the several
counties by the county commissioners, and in the city of Balti-
more, by the Mayor and President of both Branches of the City
Council, or any two of them, the Mayor being one, with con-
dition that if the above bound ———— shall well and faithfully
execute his office, and shall account for and pay to the county
commissioners, (or to the Mayor and City Council of Baltimore,
if in Baltimore city, ) or their order, the several sums of money
which he shall receive for the county or city, (as the case may
be, ) or be answerable for by law, at such times as the law shall
direct, and every collector of State taxes shall also give a sepa-
rate bond to the State of Maryland, in a penalty double the
amount of tax to be collected by him, with good and sufficient
sureties, to be approved by the Governor, with condition that if
the above bound ———— shall well and faithfully execute his
office, and shall account for and pay to the Treasurer of the

 

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Supplement to the Maryland Code, Containing the Acts of the General Assembly Passed at the Session of 1865
Volume 383, Page 109   View pdf image (33K)
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