LAWS OF MARYLAND.

1843.

more, to lay before the said boards, the returns of the
assessors with all corrections made thereto, to enable said
boards to discharge their duty, and in case of failure of
said clerks or register, to comply with the provisions of
this section, or any other duty imposed upon them by this
act, they shall be liable to indictment for such default, and

CHAP, 208.

shall forfeit the sum of five hundred dollars, provided, that
in case the Governor shall not receive notice of such levy
by the county, district or city authorities, as the case may
be, within thirty days after such failure, then it shall be the
duty of the Governor, and he is hereby authorised and re-
quired to appoint tax boards as aforesaid.

Proviso.

Sec. 13. And be it enacted, That the members of said
board shall each receive the sum of three dollars, for every
day they may be engaged in discharging the duty imposed
upon them by this act, not exceeding twenty days, which
snail be levied and assessed by them upon the counties, dis-
trict or city, for which they may be appointed and collected
for their use by the collector of the State taxes for such
county.

Three dollars
per day.

Sec. 14. And whereas in several of the counties the
State taxes directed to be levied, or where collectors
have not been appointed and qualified therein, for the years
eighteen hundred and forty-one, eighteen hundred and forty-
two and eighteen hundred and forty-three, have not been
levied, and the collection of the said arrears in any one

Preamble.

year would be onerous to the people. Be it therefore enact-
ed, that in each of said counties, the said arrearages shall
be levied and collected in instalments as follows, the sum of
twenty cents in every hundred dollars worth of assessable
property within such county, with the commission allowed
by law thereon, for the use of the collector, in the year
eighteen hundred and forty-four, and the sum of twenty-
five cents in every hundred dollars worth of assessable pro-
perty within such county, with the commission allowed by
law thereon, for the use of the collector in the year eigh-
teen hundred and forty-five, and the sum of twenty-live
cents, on every hundred dollars worth of assessable pro-
perty in such county, with the commission allowed by law
thereon, for the collector, in the year eighteen hundred and
forty-six, the said several instalments of arrears with in-
terest as aforesaid, to be levied, collected and accounted for,
together with the State taxes which shall or may be direc-

Levied and
collected in
installments.

ted to be levied, in and for said years respectively. And
be it enacted, that in each and every county, in which the
State taxes authorised to he levied for the years eighteen
hundred and forty-two, and eighteen hundred and forty-
three may not have been levied, or where collectors have
not been appointed and qualified, the said arrears shall belevi-

In install-
ments.