WILLIAM GRASON, ESQUIRE, GOVERNOR.

1840.

CHAPTER 199.

CHAP. 199.

An act for the benefit of Lewis N. Sewell, Collector of
Taxes for the City of Annapolis, and Collector of Taxes
for the Fourth Collection District, Anne Arundel
County.

Passed Mar. 3,
1841.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Lewis N. Sewell, collector of taxes for
the city of Annapolis, for the years eighteen hundred and
thirty-five, eighteen hundred and thirty-six, eighteen hun-
dred and thirty-seven, eighteen hundred and thirty-eight, and
eighteen hundred and thirty-nine; and collector for the fourth
collection district of Anne Arundel county, for the years
eighteen hundred and thirty-six, eighteen hundred and thir-
ty-seven, eighteen hundred and thirty-eight, and eighteen
hundred and thirty-nine, be and he is hereby authorised
and empowered to collect any taxes or balances of taxes,
now remaining due to and uncollected by him, in the said city
and district, in the same manner and with the same powers
and privileges as are allowed by the existing laws in said

Authorised to
collect taxes.

cases made; provided, that no person or persons shall be
proceeded against in the manner herein authorised, in order
to coerce the payment of taxes, which are alleged to have
been due, more than three years before such proceeding
shall be instituted, if the person from whom the taxes as
aforesaid are claimed, shall make oath before a justice of
the peace for Anne Arundel county, that the tax so claimed
has been paid, or if the person charged with the tax be
dead, in case the heir, executor or administrator, will make
oath as aforesaid, that he or she believes that such tax has

If oath be made
that taxes claim-
ed are paid.

been paid; and provided also, that no property, real or per-
sonal, shall be answerable for any such taxes claimed to be
due more than three years as aforesaid, if the same has beet
sold and the purchase money paid, without knowledge that
the taxes which have accrued more than three years, as
aforesaid, were unpaid.

Proviso.

SEC. 2. And be it enacted, That the said Lewis N. Sew-
ell shall, in every instance, before he shall proceed to the
aforesaid collection, make affidavit before some justice of
the peace of said county, or the mayor, recorder, or one of
the alderman of said city, that the said taxes remain due and
unpaid, and that he hath not received any security or satis-
faction for the same, or any part thereof, more than what
credits may be allowed thereon.

Make affidavit.