53

FORM OF LEVY

A number of the counties, at the time they made the levy for the
year, did not adopt resolutions which were in proper form ; in many
cases the resolutions did not conform with the law where a lower or
classified rate was applicable to property, and in few cases were the
resolutions sufficiently comprehensive to include property which was
omitted at the time the levy was struck or which was discovered
thereafter. It was also necessary to have the County Commissioners
understand that it was not necessary for the levy resolution to
include those rates which are levied directly by Acts of Assembly, as,
for example, the twenty-five cent rate on savings deposits and the one
per cent, local rate on shares of banks.

The Commission deemed it advisable to adopt a general form
for the use of the various counties for the levy of the State and
County taxes, and copy of this form follows. In addition to trans-
mitting the form of the levy to the Commission, County Commis-
sioners were required to give to the Commission all information of
their basis of assessment.

..................................................................................

We, the County Commissioners of ............................................................County,

having met pursuant to law for the purpose of making the annual levies of
taxes for the year 1915, do hereby resolve and order as follows:

1st. That for the year 1915 a tax of............................................................be and

the same is hereby levied and imposed for the use of said county upon
every one hundred dollars ($100) of assessed and assessable value of prop-
erty in said county (except such property as may by provision of law be
exempt from this rate).

2nd. That for the year 1915 a tax of thirty (30) cents be and the same
is hereby levied and imposed for the use of said county upon every one
hundred dollars ($100) of assessed and assessable value of all shares of
foreign corporations, bonds, certificates of indebtedness and evidences ol
debt, taxable in said county under the provisions of Sections 214 and 215 of
Article 81 of the Code of Public Civil Laws.

3rd. That for the year 1915 a tax of thirty-two and one-third (32 1-3)
cents on every one hundred dollars ($100) of assessed or assessable value of
property in said county (except such property as may by provision of law
be exempt from this rate) be and the same is hereby levied and imposed for
the use of the State of Maryland.

4th. That for the year 1915 a tax of fifteen (15) cents for the use of the
State of Maryland be and the same is hereby levied and imposed upon every
one hundred dollars ($100) of assessed and assessable value of all shares
of foreign corporations, bonds, certificates of indebtedness and evidences of
debt, taxable in said county under the provisions of Sections 214 and 215 of
Article 81 of the Code of Public Civil Laws.

5th. We do further resolve and order, That the respective levies here-
tofore imposed by this Board upon the assessed value of property for local