218
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REVENUE AND TAXES. [AET 81.
discretion, in case the assessment is abated as aforesaid,
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Refunding
money.
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refund any sum of money that may have been col-
lected on said erroneous valuation.
In force and approved March 17, 1868.
1868, c. 371 enacts the following :
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1868, c. 371
Amount of tax.
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2. The county commissioners of the several counties
of this state, and the mayor and city council of Bal-
timore city, are hereby directed to levy an annual tax
of nineteen cents on each hundred dollars of the assess-
able property of this state, and to be based upon the
assessment of eighteen hundred and sixty-six, to be
collected in the manner prescribed by the code of pub-
lic general laws, and to be apportioned as provided in
the next section.
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Ibid. s. 2.
Objects of tax.
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3. An annual tax of three cents on each one .hun-
dred dollars of the assessable property shall be levied
for the use of the state, in aid of other sources of reve-
nue, for the support of government; an annual tax of
five and one-half cents on each one hundred dollars to
meet the interest and to create a sinking fund for the
redemption of the defence or bounty loan; an annual
tax of ten cents on each one hundred dollars to aid in
the support of free public schools, to be distributed
among the counties and the city of Baltimore, as pro-
vided in the act establishing public schools, and a tax
of one-half of one cent on each one hundred dollars
to meet the interest and create a sinking fund for the
redemption of the bonds of the southern relief loan.
In force and approved March 30, 1868.
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1868, c. 81 entitled an act to make valid the levy of state tax made by the county
commissioners of Allegany county for the year eighteen hundred and sixty-seven,
recites that whereas, the county commissioners of Allegany county, under a mistaken
view of their duty and powers, levied a tax of twelve cents on the one hundred dol-
lars for the use of the state, for the year eighteen hundred and sixty-seven, upon the
basis of the assessment of the year eighteen hundred and sixty-six, instead of a tax
of twenty cents on the one hundred dollars on the assessment of the year eighteen
hundred and fifty-two. And whereas, the amount so levied for the use of the state
being as great as would have been realized from the latter rate on the said assess-
ment of eighteen hundred and fifty-two; in order, therefore, to avoid all difficulties
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