1848.

FRANCIS THOMAS, ESQUIRE, GOVERNOR.

CHAP. 208.

Agents to
make return
in 30 days.

tions, to the Treasurer, and on failure his bond shall be put
in suit.
Sec. 9. And be it enacted, That in those counties, in
which collectors may not be appointed and qualified as
aforesaid, in order to enable the clerks of the levy courts,
and of the commissioners, and of the appeal tax courts, to
comply with the requisitions of the preceding section, it
shall be the duty of the respective agents appointed by the
Treasurer as aforesaid, to make returns to the said clerks
of all sums of money received by them from the taxable
inhabitants of the county, showing the amount paid by each,
which returns shall be made thirty days at least, before the
commencement of each term of the county court of the
county for which the agents, respectively may be appointed.

Fee in each
case not to ex-
ceed 60 cents.

Sec. 10. And be it entitled, That the fees of the clerks
of the county courts, and of the deputies of the Attorney
General, for all services rendered by them under this act,
shall not exceed in each case the sum of fifty cents to each,
which sum shall be taxed in the costs of the judgement and

Taxes pre-
ferred debts.

collected as similar costs in other cases are collected.
Sec. 11. And be it enacted, That it shall be the duty
of executors, administrators and guardians to pay all taxes
due and in arrear, from their testators or intestates, or upon
the property in their hands as guardians, as preferred debts,
and to the exclusion of all others, except the necessary
funeral expenses, and on failure, their bonds shall be put in
suit for the use of the State, or other proceedings had
against them as are authorised by law, and a recovery had
for the whole amount of taxes due with interest thereon
from the time they were payable.

If levy courts
fail to impose
tax, Governor
to appoint tax
board.

Sec 12. And be it enacted, That if the levy courts or
commissioners of the several counties and of Howard Dis-
trict, and the mayor and city council of Baltimore, shall fail
to impose the assessment or lax imposed by the original act
or its supplements, as prescribed by the fifty second section
of said original act, then and in that case, it shall be the duty
of the clerks of the levy courts, or commissioners or
register of the city of Baltimore, to give notice to the
Governor, within twenty days after such failure, and there-
upon it shall be the duty of the Governor, as soon as con-
veniently may be, to appoint a tax board consisting of three
persons each, in the counties, district or city so failing, a
majority of whom shall have power to act, whose duty it
shell be forthwith, to levy the assessment or tax as afore-
said, and to place the same in the hands of the collectors
of the tax or agents for such county, district or city, for
collection, and it is hereby declared to be the duty of the
clerk of the levy courts or commissioners or the clerk of
the appeal lax court, or the register of the city of Balti-