E. LOUIS LOWE, ESQUIRE, GOVERNOR.
603
CHAPTER 418.
AN ACT in relation to the State Taxes levied in Baltimore
county, for the year eighteen hundred and
fifty-three.
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Passed May
31, 1853.
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WHEREAS, It is represented to
this General
Assembly, that the county commissioners of Baltimore
county have levied at the rate of twenty-five cents in
the hundred dollars, for the State tax for the year eighteen
hundred and fifty-three; And whereas, the General
Assembly of Maryland has, at the present session,
reduced the rate of State tax from twenty-five cents to
fifteen cents in the hundred dollars; Therefore,
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Preamble.
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SECTION 1. Be it enacted
by the General Assembly
of Maryland, That the State taxes for the year eighteen
hundred and fifty-three, shall be paid at the rate of
fifteen cents in the hundred dollars, in lieu of the
twenty-five cents levied by the county commissioners
of said county.
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Taxes to be
paid at the
rate of 15 cts.
in the $100.
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SEC. 2. And be it enacted,
That if any person or
persons, or corporations shall have paid their State taxes
for the year eighteen hundred and fifty-three at the rate
of twenty-five cents in the hundred dollars, the amount
of excess of twenty-five cents over fifteen cents, less the
deduction allowed for prompt payment, shall be refunded
to them by the treasurer of Baltimore county;
or if the taxes thus collected shall have been paid into
the treasury of the State, the Treasurer of the State,
upon the warrant of the Comptroller, shall refund to
the persons or corporations having thus paid, the difference
in amount between twenty-five cents and fifteen
cents, less the deduction for prompt payment; Provided,
the person or persons, or corporations so applying, shall
furnish to the Comptroller, an official certificate from
the treasurer of Baltimore county, that the State taxes
on which the difference of rate is demanded, were paid
at the rate of twenty-five cents in the hundred dollars.
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Amount of
excess to be
refunded.
Proviso.
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SEC. 2. And be it enacted,
That the provisions of
this act shall have no effect in any particular, unless the
county commissioners for Baltimore county, in making
the levy of State taxes in Baltimore county, for the
year eighteen hundred and fifty-three, were governed
by the valuation of the property of said county, as ascertained
and corrected according to the intent of the
act passed at January session, eighteen hundred and
fifty-two, chapter three hundred and thirty-seven.
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By what to be
governed.
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