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Session Laws, 1841
Volume 593, Page 346   View pdf image
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INDEX.                               1841.
 

Chap.

Sec.

REVENUE.-----Persons whose salaries are taxable, to fur-

   

nish statement on oath if required by asses-

   

sors, &c. upon refusal, after ten days notice,

   

to render account, to forfeit a sum not ex-

   

ceeding $1000, and the assessor thereupon,

   

&c. to value, &c. and if any person shall

   

give in a false or partial account, with intent

   

to defraud, &c. to forfeit not exceeding

   

$1000,

325

6

Assessment to be completed on or before

   

the 1st of August, &c. and make return, &c.

"

7

Right of appeal as guaranteed under the

   

24th and 25th sections of the act for the

   

general valuation, &c. of properly and to

   

provide a tax to pay the debts of the State,

"

8

Levy courts or commissioners, as the case

   

may be, of the counties and Howard district

   

ana the mayor and city council of Baltimore,

   

to appoint collectors, &c.

"

9

Salary, &c. of each assessor, to be valued

   

by levy court, &c

"

10

Where salary, &c. not having come to the

   

knowledge of the assessors, at the time of

   

making return, &c. said assessor, &c. shall

   

on his own knowledge or the best informa-

   

tion he can obtain, value said salary, &c. and

   

make return to the levy court, &c.

"

11

The treasurer of the western shore autho-

   

rized to retain in the treasury the amount of

   

tax proposed to be collected upon the salary,

   

&c. paid out of the treasury, &c. and every

   

corporation, &c. having in their service any

   

person, &c. whose salary is made taxable,

   

to retain and pay over, &c. the amount of

   

tax provided for, &c. penalty for neglect-

   

ing, &c.

"

12

One-fourth of said tax to be collected by

   

the first of December 1842, and the residue

   

by the first of March 1843, &c.

"

13

Levy courts, &c. at their time of meeting

   

for the purpose of levying taxes, &c. for

   

the use of their counties, &c. to impose a

   

tax for the use of the State upon all salaries,

   

&c. according to the second section, the

   

same to be paid into the treasury according
30

   


 

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Session Laws, 1841
Volume 593, Page 346   View pdf image
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