1841.

LAWS OF MARYLAND.

chap. 325.

and empowered to collect any tax or balance of taxes, now
remaining due and uncollected by him in the collection dis-
trict of which he is the collector, in the same manner as he
could or might have done, within the time limited by law.

In force until
June 1843

Sec. 2. And be it enacted, That this law shall not be
in force longer than the first day of June, eighteen hundred

Thirty days
notice on oath

and forty-three.
Sec. 3. And be it enacted, That the said James Shipley
before he proceeds to execute the property of any person
by the authority of this act shall deliver or cause to be de-
livered to the person or persons chargeable with the same,
and at least thirty days before he shall proceed to execute
as aforesaid, a particular account of the sum demanded of
him, her or them, with an affidavit thereto annexed that he
hath not nor hath any person acting under him whilst col-
lector as aforesaid, or since then received any part thereof,
or satisfaction for the same, to the best of his knowledge
and belief.

CHAPTER 325.

Passed March
10, 1842.

An act to raise additional Revenue to aid in paying the
debts of the State by laying a Tax on salaries, incomes
emoluments and profits.

Upon salaries

Section 1. Be it enacted by the General Assembly of
Maryland, That a tax for the sums, and in the manner
hereinafter mentioned shall be raised and paid into the trea-
sury of the western shore upon all salaries, except the sala-
ries of the judges, and emoluments of any office, created
or held by or under the constitution or laws of this State,
and by or under any incorporation, institution, or company,
incorporated by the said State, and upon all salaries, and
emoluments received by any person in the employment of
any person, private association, firm, company, or foreign
incorporation, doing business in this State, and upon all pro-
fessional incomes of all professions, faculties and employ-
ments, and upon all profits arising from the practice of all
professions, faculties and employments, (excepting the in-
comes or profits of clergymen accruing to them as such,
and the incomes arising from all and singular the property
which has been or which shall hereafter be made taxable
by law for the use of this State) to be ascertained and rated
by the assessors in a fair and equitable manner as herein-
after provided for.