1841.

LAWS OF MARYLAND.

chap. 325.

him or them by this act, to take the following oath or affir-
mation, to wit: I, collector or deputy collector
of do swear, (or affirm, as the case may be, )
that I will, well and truly execute the duties imposed on me
by the act to raise additional revenue to aid in paying the
debts of the State, by laying a tax on salaries, incomes,
emoluments and profits; that 1 will justly and impartially
value all salaries, emoluments, incomes and profits, which I
shall be authorized to value agreeably to the directions of
that act, which oath or affirmation shall be administered by
any one competent by law to do so, and filed with the levy
court, commissioners or register of the city of Baltimore.

Income of

assessors to

be valued by
levy court.

Sec. 10. And be it evaded, That the salary, income,
emolument and profit of each assessor, shall be valued by
the levy court or commissioners of the proper county or district
or by an appeal tax court, at the time for hearing and deter-
mining appeals as aforesaid, in same manner and subject to
the like restrictions and regulations, as other persons whose
salary, emolument, income or profit is required to be valued
by the assessors.

Where the
assessors does
not assess, the
collector or
his deputy
may.

Sec. 11. And be it enacted, That in the event -of any
salary, emolument, income or profit, not having come to the
knowledge of the assessors, before the time of making
their return as hereinbefore provided for, then the aforesaid
collector or his deputy, shall on his own knowledge or the
best information he can obtain, value the said salary, emolu-
ment, income or professional profit at such sum as he, in his
judgment, shall deem the same to be worth, and shall make
a return of the same to the levy court or commissioners, as
the case may be, and as it is directed to be done by the as-
sessors, in the fourth and sixth sections of this act, and for
the city of Baltimore, the appeal tax court shall perform the
said duties.

Treasurer
may retain
the amount of
tax on salari-
es and income

Sec. 12. And be it enacted, That to insure the more
speedy and effectual collection of the tax directed to be
levied by the provisions of this act, the treasurer of the
western shore is hereby authorized, required and directed
to retain in the treasury the amount of tax proposed to be
collected by the provisions of this act, upon the salaries
and emoluments of all officers paid out of the treasury of
the State, giving to the person or persons whose tax he is
hereby authorized, required and directed to retain, a receipt
for the same, which receipt shall be taken by the said col-
lector or collectors, as good evidence of the payment of the
said tax, and that every corporation, institution or company
incorporated by this State, and every person, private asso-
ciation, firm, company or foreign corporation doing business.