1841.

LAWS OF MARYLAND.

CHAP. 23.

Persons exempt
who are not as-
sessed to $200.

SEC. 61. And be it enacted, That no person, who is not
assessed to the sum of two hundred dollars at the least,
shall be required to pay any tax under the provisions of
this act.

Expenses: how
defrayed.

SEC. 62. And be it enacted, That all expenses to be in-
curred in execution of this act, including a reasonable com-
pensation to the assessors, to be determined by the levy
courts and commissioners of the several counties, and of
Howard district, and the mayor and city council of Balti-
more, other than arc hereinbefore provided for, shall be
defrayed by the respective counties, Howard district and
the city of Baltimore.

Recovery of
fines.

SEC. 63. And be it enacted, That all fines and forfei-
tures imposed by this act, shall be recoverable by indict-
ment in the county court of the proper county, or of How-
ard district, in which the person offending may reside, OP
in Baltimore city court, if the person resides in the city of
Baltimore, and one-half thereof shall be paid to the infor-
mer, and the other half to the Treasurer of the Western
Shore, for the use of the State.

Treasurers to
keep account of
monies received.

SEC. 64. And be it enacted, That it shall be the duty
of the Treasurer of the Western and Eastern Shores re-
spectively, to keep an accurate account of the monies that
are paid into the treasury by the city of Baltimore, How-
ard district and the several counties in this State, under

Monies paid by
levy courts, &c
to be commuted
by them into
State stock, &c.

the provisions of this bill; and the said city, district and
counties respectively, be authorised through their corpo-
rate authorities, levy courts or commissioners respectively,
to commute the sums of money so paid by them into the
treasury, into so much of the State's stock in the Chesa-
peake and Ohio Canal Company as may equal the amounts
respectively paid by them, whenever the said canal com-
pany shall be able to pay six per cent, upon the said stock;
and the Treasurer of the Western Shore is hereby direct-
ed to cause the necessary transfers of stock to be made to
the said city, district or counties respectively, and they
shall be considered stockholders in said canal company,
and thereafter be entitled to receive the dividends that may
accrue on the amounts of stock so held by them respec-
tively.