ART. 81.] REVENUE AND TAXES.

263

days after such decision, upon any exceptions that
may be taken to the opinions or directions of the
court in matters of law, and such appeal shall be
heard and determined at the term of the court of
appeals then next succeeding such appeal; and the
amount that may be fixed by the jury in case there
be no appeal, or in case the decision below shall be

affirmed, shall be final and conclusive; provided,
that no corporation shall be entitled to have a day
appointed for the hearing of said petition, unless the
said corporation shall either deposit, as the said
court may direct, such sum of money as the said
county commissioners or said appeal tax court may
claim as properly demandable, or file a bond with
sureties, to be approved by said court, in double
the amount of the money claimed by said county
commissioners or said appeal tax court as properly
demandable, conditioned for the payment of such
amount as may be adjudged to be properly demand-
able from said corporation.

In force from March 9, 1864.
1864, c. 199 amends and re-enacts section 103 as follows

Proviso.

103. There shall be levied a tax of one-twentieth
of one per centum on the public debt of the state of
Maryland, owned or held by any person, resident
or non-resident, of this state, assessed at the follow-
ing valuation: so much of the said debt as bears
an interest of six per centum shall be assessed at
par ; so much thereof as bears an interest of five per
centum shall be assessed at eighty-five dollars in the
hundred; so much thereof as bears an interest of
four and a half per centum at eighty dollars in the
hundred ; and so much thereof as bears an interest
of three per centum at sixty-four dollars in the
hundred; which assessment shall be made by the
treasurer, at the times prescribed in the next suc-
ceeding section, for the payment of said taxes.

In force from March 7, 1864.

1804, c 199
Assessment on
state public
debt.