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Chap.
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Sec.
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REVENUE.-----Persons whose salaries are taxable, to fur-
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nish statement on oath if required by asses-
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sors, &c. upon refusal, after ten days notice,
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to render account, to forfeit a sum not ex-
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ceeding $1000, and the assessor thereupon,
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&c. to value, &c. and if any person shall
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give in a false or partial account, with intent
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to defraud, &c. to forfeit not exceeding
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$1000,
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325
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6
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Assessment to be completed on or before
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the 1st of August, &c. and make return, &c.
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7
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Right of appeal as guaranteed under the
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24th and 25th sections of the act for the
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general valuation, &c. of properly and to
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provide a tax to pay the debts of the State,
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8
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Levy courts or commissioners, as the case
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may be, of the counties and Howard district
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ana the mayor and city council of Baltimore,
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to appoint collectors, &c.
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9
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Salary, &c. of each assessor, to be valued
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by levy court, &c
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10
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Where salary, &c. not having come to the
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knowledge of the assessors, at the time of
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making return, &c. said assessor, &c. shall
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on his own knowledge or the best informa-
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tion he can obtain, value said salary, &c. and
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make return to the levy court, &c.
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11
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The treasurer of the western shore autho-
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rized to retain in the treasury the amount of
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tax proposed to be collected upon the salary,
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&c. paid out of the treasury, &c. and every
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corporation, &c. having in their service any
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person, &c. whose salary is made taxable,
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to retain and pay over, &c. the amount of
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tax provided for, &c. penalty for neglect-
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ing, &c.
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12
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One-fourth of said tax to be collected by
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the first of December 1842, and the residue
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by the first of March 1843, &c.
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13
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Levy courts, &c. at their time of meeting
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for the purpose of levying taxes, &c. for
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the use of their counties, &c. to impose a
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tax for the use of the State upon all salaries,
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&c. according to the second section, the
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same to be paid into the treasury according
30
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