LAWS OF MARYLAND.

1842

general assembly, passed at December session eighteen hun-
dred and forty-one, chapter three hundred and twenty-five,
entitled, an act to raise additional revenue to aid in passing
the debts of the state by laying a tax on salaries, incomes,
emoluments and profits — therefore,

CHAP. 294.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That the provisions of said act shall apply ex-
clusively (with the exceptions mentioned and specified in
said act) to the incomes and emoluments of lawyers, physi-
cians, professors and teachers of colleges, academies and
schools, in the conduct and practice of their several profes-
sions and occupation as such, and to all salaries and emolu-
ments of any office, created or held by or under the con-
stitution or laws of this state and by or under any corpora-
tion, institution or company incorporated by this state, and
to all salaries or stipulated remuneration in money, received
by any person in the employment of any person, private
association, firm, company or foreign corporation doing
business in this stale, where the said salary, income, emolu-
ment or remuneration in money, shall amount to the sum of
three hundred dollars, and the assessors in executing this
and the original act, shall ascertain the excess of such sa-
lary, income, emoluments or remuneration in money over
and above the sum of three hundred dollars, and the rate of
tax imposed by the said act shall be applied to, and levied
on such excess and no more.

Incomes and
emoluments.

SEC. 2. And be it enacted, That the act passed Decem-
ber session session eighteen hundred and forty-one, chapter

Repealed.

three hundred and twenty-nine, be and the same is hereby
repealed, and hereafter all ground-rents shall be assessed
and rated as income, and the person who may be in receipt
thereof shall pay the same rate of tax as is imposed by the
act of eighteen hundred and forty-one, chapter three hun-
dred and twenty-live; provided, that the income from ground
rents shall not be subject to the deducting of three hun-
dred dollars as before provided as to other income, but the

Ground rents
rated as in-
comes.

Proviso

tax shall be levied on the whole amount of said rents.
SEC. 3. And be it enacted, That assessors shall be ap-
pointed on or before the. first day of May next, in the man-
ner provided by the said act of eighteen hundred and forty-
one, chapter three hundred and twenty five, and they shall
proceed in all respects in the. performance of their duties as
therein required, and it shall be their duty to assess and value
ground-rents as income, and make return thereof without
reference to the said limit of three hundred dollars.

Assessors to
be appointed.

SEC. 4. And be it enacted, That it shall be the duty of
the treasurer of the western shore to prepare and furnish
to the said assessors, forms of returns and certificates of

Treasurer to
furnish forms.