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Sec. 2. And be it enacted, That all salaries, incomes,
emoluments and profits made taxable by the first section of
this act, shall he taxed at the rate of two and a half per cent;
provided, that nothing contained herein shall authorize the
laying of any tax upon any salary, income, emolument or
profit, the annual value of which docs not amount to live
hundred dollars.
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i chap. 325.
Two and a
half per cent
on salaries.
Proviso.
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Sec. 3. And be it enacted, That on or before the first
Monday in May next ensuing the passage of this act, it shall
be the duty of the levy court or commissioners as the case
may be, of each county anil Howard district, and of the
mayor and city council of the city of Baltimore, to ap-
point for each of the several assessment districts, as provi-
ded for by law in the several counties, and Howard district
and the city of Baltimore, a suitable and discreet person as
an assessor for each assessment district, who before entering
upon the discharge of the duties as hereinafter imposed on
him, shall take and subscribe the following oath or affirma-
tion, I do swear or solemly, sincerely
and truly declare and affirm, that as assessor for
assessment district, I will faithfully, honestly and justly, and
without fear, favor, affection, hatred, malice or ill will, rate
all offices, posts of profit, professions, and occupations, at
what I believe to be the yearly salaries, incomes, emolu-
ments or profits arising therefrom, which said oath or affir-
mation as the case may be, properly attested by tin; justice,
before whom the same shall have been taken shall be filed
with the clerk of the. levy court or commissioners of the
proper county or Howard district, or in case the same shall
be taken by an assessor appointed for Baltimore city with
the register of the said city, and it is hereby declared to be
the duty of the treasurer of the western shore, and he is
hereby directed to prepare and furnish to each assessor at
the time of his appointment or as soon thereafter as may be,
instructions as regards the manner, the duties hereby by
this act imposed on the said assessor, shall he executed.
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Appoint as-
sessor or as-
ssors for each
district.
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Sec. 4. And be it enacted, That it shall be and it is
hereby declared to be the duly of the assessors, immediate-
ly to proceed without unreasonable delay to assess the sala-
ries, emoluments, incomes and profits of all persons residing
in their separate assessment districts, made subject to the
provisions of this act, to such assessment, and it is hereby
provided, that in all cases, where any person or persons re-
ceiving, holding or possessing any salary, emolument, pro-
fessional income or profit made subject to the payment of a
lax by the provisions of this act, shall before the assessors
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Assessors to
assess salaries
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