T. HOLLIDAY HICKS, ESQ., GOVERNOR.

1861.

SEC. 2. And be it enacted, That this act shall
take effect immediately after the passage thereof.

CHAP. 94;

In force.

CHAPTER 94,

A ACT to repeal sections eight hundred and eigh-
ty and eight hundred and eighty-one, of the
fourth article of the Code of Public Local Laws,
relating to the collection of taxes and the limita-
tion of time therefor and to substitute for said
sections the two following sections extending the
time of such limitations.

Passed Aug.
7, 1861.

SECTION 1. Be it enacted by the General Assembly
of Maryland, That all taxes now levied, or which
hereafter may be levied in the city of Baltimore,
shall be collected within four years from the levying
of the same; and the collection of taxes shall not
be enforced by law after the lapse of said four years,
and the party from whom said taxes may be de-
manded, may plead this section in bar of any re-
covery of the same.

Taxes to be
collected.

SEC. 2. And be it enacted, That any person en-
forcing or attempting to enforce the collection of
any tax after the lapse of four years as provided in
the preceding section shall be liable to a penalty of
twenty dollars for each and every offence recovera-
ble before a Justice of the Peace in the name of the
State; one-half to the informer, the other half to
the City of Baltimore.

Penalty;

SEC. 2. And be it enacted, That this act shall
take effect from and after its passage.

In force.