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Sec. 8. And be it enacted, That the right of appeal as
guaranteed to any person or persons, under the twenty-fourth
and twenty-fifth sections of an act entitled, an act for the
general valuation and assessment of property in this State,
and to provide a tax to pay the debts of the State, passed
at March session eighteen hundred and forty-one, chapter
twenty-three, be and the same is hereby guaranteed to any
individual or individuals, either in their private, associated
or corporate character, who may consider himself or them-
selves aggrieved by such valuation of his or their salaries,
emoluments, incomes or profits, as returned by the afore-
said assessors, and for the purpose of hearing such appeals
the levy courts and commissioners of the several counties
and of Howard district, and the appeal tax court of Balti-
more city, shall assemble tit their usual places of meeting
on the second Monday in September next, and then continue
in session not more than six nor less than three consecutive
days, having first given at least one weeks notice by public
advertisement, and in determining such cases of appeal
may be there brought before them, they shall govern them-
selves by the aforesaid sections of the act referred to in
this section; and it shall further be the duty of the said levy
courts, commissioners and appeal tax courts, at the said
meetings in September, or as soon thereafter as practicable,
to furnish the treasurer of the western shore with a correct
statement made out from the assessors returns as corrected,
which said statement shall exhibit in alphabetical order the
names and residence of. the persons whose salaries, emolu-
ments, incomes and profits have been assessed, the amount
of their several salaries, incomes, emoluments and profits,
and the amount of tax assessed on each; which said state-
ment shall be signed by the levy court, commissioners or
appeal tax court, as the case may be.
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chap. 325.
Right of ap-
peal granted.
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Sec. 9. And be it enacted, That it shall be the duty of
the levy courts or commissioners, as the case may be, of
the several counties and of Howard district, and the mayor
and city council of Baltimore, each at their meeting in Sep-
tember next, to appoint a collector or collectors of the
aforesaid tax who, before he or they act as such, shall give
bond to the State of Maryland, with good and sufficient se-
curity, to be approved by the levy court or commissioners,
or by the mayor and the presidents of the two branches of
the city council of Baltimore, as the case may be, by whom
such collector or collectors shall have been appointed, for
the due and faithful performance of his or their duties, as
required of him or them by law, and who shall, before he
or they proceed to execute his or their duties imposed upon
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Collectors—
how to be ap-
pointed.
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