1832.

LAWS OF MARYLAND.

CHAP. 220.

Of property trans-

ferred

ceive account of transfers of taxable property of the re-
spective counties in which such property is situated, of all
the deceased persons estate, liable to assessment, and which
assets in his hands, stating therein the whole amount of
plate, specifying the weight thereof, specifying the name of
each and every slave, their respective age and sex, and all
the taxable property which remains in his hands unsold,
and if any negroes or other taxable property be sold or dis-

Name of transfer-

posed of, stating the articles transferred, and the name or
names of the transferees, and the name, age and sex of the
slaves transferred to each respective transferee, and shall,
annually thereafter, until he completes his trust, give an
account of the transfer by him or her made, in the manner
above prescribed, and in case of failure, to render an ac-
count as above required, shall be liable annually until he

In case of failure

shall pay the tax

thereon annually

does comply in rendering such account, to pay such tax as
such deceased person paid at the time of his death; provi-
ded, that nothing in this section contained shall make it in-
cumbent on any executor or administrator to mention in

Transfers of less

than $50, ex-

empt

said account of transfers the name of any transferee, to
whom the whole property transferred does not exceed the
sum of fifty dollars, or to make mention therein of the pro-
perty thus transferred.

Payment of tax

directed

Sec. 2. And be it enacted, That it shall be the duty of
executors and administrators annually to pay over to the
person entitled to receive it, such tax on the assessable pro-
perty of the deceased, in his hands, as said property is lia-
ble to, and to satisfy himself out of the proceeds of said
estate.

Construction di-

rected

Sec. 3. And be it enacted, That nothing in this act con-
tained shall be construed to release any such property from
taxation, and levy by way of distress, or execution on the
value, for the amount of taxes due thereon, as the laws of
this state at present authorise.

CHAPTER 220.

Passed Mar. 14, 1833

A further supplement to an act, to incorporate the Baltimore
and Susquehanna Rail Road Company.

Authorised to con-

tract loan of $350-

000

Section 1. Be it enacted by the General Assembly of Ma-
ryland, That the Baltimore and Susquehanna Rail Road
Company, shall be and they are hereby authorised to con-
tract for, and negotiate a loan upon the credit of the said