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in this State, having in their service or employment, any
person or persons whose salary, emolument or income is
made taxable by the provisions of this act, are hereby au-
thorized, required and directed to retain and pay over to the
collector of the assessment district in which such person or
persons reside, the amount of tax provided by the provi-
sions of this act, to be assessed on such salary, emolument
or income, and that upon such corporation, institution or
company incorporated by this State, and any person, pri-
vate association, firm, company or foreign corporation doing
business in this State, neglecting or refusing so to do, such
corporation, institution or company incorporated by this
State, and any such person, private association, firm, com-
pany or foreign corporation doing business in this State, so
neglecting and refusing, shall forfeit and pay twice the
amount of tax as authorized and directed and required
to be retained and paid over, which shall be and is hereby
made recoverable by law, as county taxes now are; and for
the recovery of all taxes provided by the provisions of this
act, the collectors shall have all the powers with which they
are invested by law for the collection of other taxes.
Sec. 13. And be it enacted, That it shall be the duty of
the several collectors to proceed to the collection of the tax
to be levied by this act with all convenient despatch, so that
one-fourth at least may be collected by the first day of De-
cember next, and the residue thereof by the first day of
March, eighteen hundred and forty-three, subject to the
penalties imposed on collectors by the act referred to in the
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Chap. 325
Collectors to
collect with
all conveni-
ent despatch.
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eighth section of this act.
Sec. 14. And be it enacted, That it shall be the duty of
the levy courts or the commissioners of the several counties
and Howard District and the mayor and city council of Bal-
timore, at the time of meeting, for the purposes of levying
taxes for the use of their respective counties, district or city
in the year eighteen hundred and forty-three, anil annually
thereafter, to impose an assessment or tax for the use of this
State, upon all salaries, emoluments, incomes and profits ex-
cept the salaries of the judges within their respective juris-
dictions, according to the second section of this act, and the
same is to be collected and paid into the State treasury, ac-
cording to the filly-second, fifty-third, fifty-fourth and fifty-
fifth sections of the act referred to in the eight section of
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Levy courts
to levy on sa-
laries etc.
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this act or any supplement thereto.
Sec. 15. And be it enacted, That the levy court, com-
missioners of the several counties and Howard district and
the mayor and city council of Baltimore are hereby author
24*
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Allow asses-
ors reason-
able compen-
sation
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