A. W. BRADFORD, ESQUIRE, GOVERNOR
CHAPTER 199.

289

AN ACT to amend and re-enact section twenty-
three, section forty-six and section one hundred
and three of Article eighty-one of the Code of
Public General Laws, entitled, Revenues and

Taxes.

Passed March
7, 1864.

SECTION 1. Be it enacted by the General Assembly
of Maryland, That section twenty-three, section
forty-six and section one hundred and three of
Article eighty-one of the Code of Public General
Laws, entitled, revenues and taxes, be and the same
are hereby amended and re-enacted, so as to read
as follows :

Code amend-
ed.

23. The County Commissioners in the several
counties, and the Mayor and City Council of Bal-
timore, shall, in the year eighteen hundred and
sixty-four, and annually thereafter, impose a tax,
for the use of the State, of five cents on every hun-
dred dollars Worth of assessable property within
their respective jurisdictions, according to the val-

uation thereof..

State tax.

46. All persons and incorporated institutions
that shall pay their State taxes on or before the
first day of September, of the year for which they
were levied, shall be entitled to a deduction of five
per centum on the amount of said taxes; all that
shall pay the same on or before the first day of
October, of the said year, shall be entitled to a de-
duction of four per centum; and all that shall pay
the same on or before the first day of November,
of the said year, shall be entitled to a deduction
of three per centum; and at the time of receiving
said taxes the Collector shall make the deduction
aforesaid, and note the same upon the receipts
given to the persons or incorporated institutions
so paying; but nothing herein contained shall
extend to the taxes payable on the public debt of
Maryland, or the stock loans of the, city of Balti-
more; nor shall anything herein;.contained extend
to the taxes on banks, savings instructions en-
corporated institutions issuing bonds men-
tioned in section ninety-three, section ninety-five
and section ninety-six of this Article,

37

Deduction.