1841.

LAWS OF MARYLAND.

CHAP. 23.

At time of lay-
ing county tax,
a tax of 20 cts.
on $100 be laid.

SEC. 52. And be it enacted, That it shall be the duty of
the levy courts or commissioners of the several counties
and of Howard district, and of the mayor and city council
of Baltimore, at the time of meeting for the purpose of lay-
ing taxes for the use of their respective counties, district
or city, in the year eighteen hundred and forty-two, and an-
nually thereafter, to impose an assessment or tax for the
use of this State of twenty cents, or one-fifth of one per
centum in every hundred dollars worth of assessable pro-
perty within their respective jurisdictions, according to the
corrected value thereof, with a commission thereon, at the
rates hereinbefore provided, for the use of the collector or col-

How collected.

lectors; which said assessment or tax shall be collected by
the collector or collectors appointed for collection of the
taxes imposed for the use of the said counties, district and
city respectively, and at the same time and in the same
manner; and the penalties of the bonds given by the said
collectors shall be so increased as to become an adequate
security for the safe collection and application of the afore-
said tax, as well as all other taxes to be collected by them
respectively.

To be paid into

the treasury.

SEC. 53. And be it enacted, That the annual tax autho-
rised to be imposed by the preceding section of this act,
shall be collectable and payable into the State treasury ac-
cording to the provisions of this act, and be in all respects
subject thereto.

Certificate to be
furnished Trea-
surer, &c.

SEC. 54. And be it enacted, That it shall be the duty of

the clerks of the levy courts or commissioners of the se-
veral counties, and of Howard district, and of the register
of the city of Baltimore, immediately after the imposition
of any assessment or lax for the use of this State as afore-
said, to transmit by mail to the treasurer for his shore a
certificate stating that such tax was imposed, and the date
of the imposition thereof, and the amount of the assessable
property liable thereto, and the name or names of the col-
lector or collectors thereof, with a copy of his, their bond
or bonds.

Allowances for
insolvencies, &c.

to be made.

SEC. 55. And be it enacted, That the Treasurers of the
Western and Eastern Shores, as the case may be, shall be
and they are hereby authorised to make all just allowances
to the collectors appointed to collect the taxes to be impo-
sed for the use of the State, under this act, for insolvencies
or removals, upon a certificate of the members of the levy
court, or commissioners of the proper county, or district,
or the major part of them, or the said appeal tax court,