1843

FRANCIS THOMAS, ESQUIRE, GOVERNOR.

CHAP. 208

ed and collected in installments as follows, to wit: the sum of
twenty-five cents, on every hundred dollars worth of assessa-
ble property in 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-live cents on
every hundred dollars worth of assessable property in such
county, with the commission allowed by law thereon, for
the use of the collector, in the year eighteen bundled and
forty-five, the said several installments of arrears, with interest
as aforesaid, to be levied, collected and accounted for, toge-
ther with the State taxes which shall or may be directed to

Repealed.

be levied in and for said years respectively.
Sec. 15. And be it enacted, That all laws or parts of
laws which require the levy courts, county or district com-
missioners, or the mayor and city council of Baltimore, to
unite the collection of county, district and city taxes, with
the collection of State taxes, be and the same are hereby
repealed.

Where levy
courts &c. re-
fuse, clerics to
inform Gover-
nor.

Sec. 16. And be it enacted, That in those counties in
which the levy courts or commissioners may have failed or
refused to levy or assess the taxes for the years eighteen
hundred and forty-one, and eighteen hundred and forty-two,
and eighteen hundred and forty-three, it shall be the duty of
the clerks of such courts or commissioners, to inform the
Governor thereof, as directed by the twelfth section of this
act, and thereupon it shall be the duty of the Governor to
appoint a tax board for the county so refusing, which board
shall without delay levy and assess the taxes for the said

To interro-
gate on oath.

years, as in the said twelfth section is directed.
Sec. 17. And be it enacted, That whenever any person
shall make application to the levy courts or the commission-
ers, or the appeal tax court as the case may be, to make
him or her an allowance or deduction, on account of the
sale, transfer, or alienation of stock of any description, or
the collection or payment of any public or private security
for money, it shall be the duty of such levy court, commis-
sioners, or the appeal tax court, to interrogate such person
on oath in reference to acquisitions or investments made by
the person so applying and the amount of such acquisitions
or investments, in any description of security, shall be
added to the assessable property of the party applying and
charged accordingly, and if the party making the applica-
tion refuse to answer, no allowance whatever shall be

Persons ap-
ply for allow-
ance or deduc-
tion.

made.
Sec. 18. And be it enacted, That whenever any person
shall apply to the levy courts, commissioners, or the appeal
tax court, for an allowance or deduction on account of the
removal of any property from one county, district or city
in this State, to another county, district or city, it shall be