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DIRECT TAXES
6 Slave property struck from assess-
ment books
23. Rate of tax to be imposed
33 Appointment of collectors, their com-
missions.
34. Collectors' bonds.
35 How such bonds approved and recor-
ded
38. What to be certified to the governor
39 When governor to appoint collectors
bond
46. Deductions on payment of taxes.
62 Redemption of real estate sold by col-
lector.
63. Collectors to report to judges of cir-
cuit courts sales of lands for taxes notice
to show cause ratification of sale and pur-
chaser's title.
64. In cases of minors, married women,
&c property to be rented for taxes, at
public auction.
65. How this act construed.
66 Payments to collector when title to
vest in purchaser.
83 Attorney's fees penalty
97. Corporations to furnish lists of stock-
holders, resident and non-resident, to
county commissioners, &c. penalty for
not furnishing the same agreement of
corporations with county commissioners,
&c how tax to be levied.
98. Remedy for corporations when they
deem demand by county commissioners,
&c., excessive.
103. Assessment on state public debt.
TAX ON EXECUTORS AND ADMINISTRATORS COM-
MISSIONS.
106 Tax on executors' commissions, &c.
107. Executors' commissions to be fixed
by orphans' courts.
TAX ON COLLATERAL INHERITANCES, DISTRIBU-
TIVE SHARES AND LEGACIES
124 What estates, &c., liable to collateral
inheritance tax, and to what tax. liability
of executors, &c.
125 When tax to be paid
146. Clerks and registers to pay over to
treasurer their commissions.
TAX ON OFFICERS' COMMISSIONS
149. What officers to pay tax on receiving
their commissions.
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150. Oath of office not to be administered
till tax is paid
151 What clerks of courts to pay on tak-
ing oath
152 Secretary of state to furnish to comp-
troller lists of qualified officers.
VALUATION AND ASSESSMENT.
153 What property liable to valuation and
assessment.
154 Baltimore city, how divided for as-
sessment, Baltimore county, Carroll, 4c.
155. Governor to appoint assessors and
board of control and review clerks, how
appointed and paid
156. Assessors' oath, where oath to be
filed.
157. In oases of neglect to file oath, how
vacancies filled.
158 Places of assembling comptroller's
instruction
159 Majority of assessors to be .present:
how eases of disagrement to be settled
100 Penally for neglecting to make re-
turns, &c.
161 Assessors to inform themselves of all
property and what rate to value it where
property to be assessed mortgage for pur-
chase money exempted what to be speci-
fied in returns
162. All persons to give under oath, a
statement of all property in their care, &c
captains, &c , of vessels to produce papers,
&c
163. Penalty for neglect or refusal to ren-
der account to assessor how assessor to
value property penalty for false account.
164 Abatements on account of removal of
residence
106 Evading assessment penalty.
166 Bank and other private stocks, where
assessed.
107 How taxes on stocks, &c., to be col-
lected
168. Accounts of stocks, &c , to be sworn
to
169. When valuation to begin
170 Assessors to make full returns of valu-
ations, &c , to county commissioners, &c.
171. Separate returns to be made for each
district.
172. Comptroller to transmit proper farms
of returns.
173. Clerks to attend meetings dally to
show valuations, &c , to property owners.
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