LAWS OF MARYLAND.

1842

CHAPTER 189.

CHAP. 189.

An act further supplementary to an act entitled, An act for
the General Valuation and Assessment of properly in this
state, and to provide a tax to pay the debts of the state,
passed March session eighteen hundred and forty-one,
chapter twenty-three.

Passed March
1, 1843.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That from and after the passage of this act, the
several sheriff's or collectors of any direct tax and income
tax, levied or to be levied for the use of the state, shall be
and they are hereby authorised and directed to receive in
payment of said taxes, due from any person or persons,
who may be liable to pay said taxes in this state, any coupon
or coupons of interest on any of the bonds of the State, and
actually due at the date thereof, as also the certificates of
interest issued by the commissioners of loans as hereinafter

Sheriffs and
collectors may
receive cou-
pons, &c.

directed; provided, that the, said coupons or certificates,
shall only be receivable for the years for which the said
Coupons or certificates and taxes may be respectively due.

Proviso.

SEC. 2. And be it enacted, That the said sheriffs or col-
lectors shall lake from said person or persons so making
payment, a receipt in due form of the payment of said cou-
pon or certificate, on the part of the State, which receipt
shall be returned with each coupon or certificate, for which
the same was given, as vouchers to the commissioner of
loans, who shall receipt to the same collector or slier iff for
the same, and by him to be delivered to the Treasurer of
the western shore, at the usual time of making returns as
heretofore, or hereafter may he directed by law, and the
said treasurer is hereby directed to receive the same in

May take re-
ceipts, &c.

pursuance of the intent of this act; provided also, that such
vouchers shall be accompanied with a declaration, made
under oath by the said sheriff or collector, before a justice
of the peace of the county, city, or district, in which he re-
sides, that the said coupons ar certificates were honestly
and in good faith received for monies due, or to become
due, for State taxes, from the person or persons on whose
account the same were received, and any person swearing
falsely in the premises, shall be liable to the pains and penal-
ties of perjury.

Proviso.

SEC. 3. And be it enacted, That upon the demand of any
creditor of the state upon the bonds or certificates of the
same, the commissioner of loans is hereby authorised and
directed, to issue a certificate or certificates, at the option
of said creditor, of interest actually due on said bonds or

Commissioner
of loans to is-
sue certificate.

certificates at the date thereof; provided, no certificate shall

Proviso.