1862, c. 157.
Clerks and
registers to
pay over to
treasurer.
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146. It shall be the duty of the several clerks and
registers of wills in this state to account with, upon
oath, and pay to the treasurer on the first Monday of
March, June, September and November in each year,
or within thirty days thereafter, all sums of money
received by them respectively under this act for
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Their commis-
sions.
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which they shall be allowed a commission of five per
centum on the amount so paid over.
In force from June 1, 1862.
TAX ON OFFICERS' COMMISSIONS.
1862, c. 282 adds the following :
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1862, c. 282, c. I.
What officers
to pay tax on
receiving their
commissions.
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149. When their commissions are delivered to
them the following officers shall respectively pay
to the clerk from whom they receive the same, the
sums following, to wit: The judge of each of the
circuit courts of the several counties, fifty dollars;
the judge of the superior court, of the court of com-
mon pleas, of the circuit court and of the criminal
court of Baltimore city, each fifty dollars ; the judges
of the court of appeals, each fifty dollars ; the sheriff
of Baltimore city, three hundred dollars ; the sheriffs
of Baltimore county, Frederick county and Washing-
ton county, each one hundred dollars ; the sheriff of
Allegany county, seventy-five dollars ; the sheriffs of
Carroll county, Harford county, Dorchester county,
Anne Arundel county, Worcester county, Somerset
county, Cecil county and Prince George's county,
each forty dollars; the sheriff of Howard county,
thirty dollars ; the sheriffs of Caroline county, Mont-
gomery county, Talbot county, Charles county, Queen
Anne's county, Calvert county, Kent county and
Saint Mary's county, each twenty dollars; each judge
of the orphans court of the city of Baltimore, fifty
dollars; each judge of the orphans court in the sev-
eral counties, ten dollars; each justice of the peace
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