1843.

FRANCIS THOMAS, ESQUIRE, GOVERNOR.

CHAP 106.

Make affidavit

Sec. 2. And be it enacted, That it shall be the duty of
the said William O'Chappell, before he proceeds to exe-
cute or destrain the property of any person or persons for
taxes, public dues, or officer's fees, in virtue of this act to
deliver to such person or persons chargeable with the
same, at least thirty days previous to the levying such ex-
ecution or distress, an account written in words in full
length, of the taxes, public dues or officers fees demanded
of him, her or them, with an affidavit annexed thereto,
"that he hath not received any part thereof nor any thing

Proviso.

in security or satisfaction for the same, more than the cre-
dits given, to the best of his knowledge; " provided, that no
person shall be required to pay any taxes under this act,
who will make oath before a justice of the peace that the
taxes claimed have been paid, or where the person is dead,
if the heir, executor or administrator as assignee will make
oath as aforesaid, that he of she believes the said taxes
have been paid.

CHAPTER 105.

Passed Feb.
16, 1844.

An act to allow Edward R. Wheeler, late Sheriff of Charles
county, further time to complete his collections.

Time allowed.

Be it enacted by the General Assembly of Maryland,
That Edward R. Wheeler, late sheriff of Charles county,
and his deputies, or any agent by him appointed, be, and
they are hereby authorized and empowered, to collect and
receive all and every balance or amount of officer's fees,
taxes and fines and forfeitures, and of county levys, and
all other sums that may be due and owing to the said Ed-
ward R. Wheeler, as sheriff as aforesaid, or collector of
the county levys, or to his deputies, in the same manner,
and to the same effect as if the terms of office of the said
Wheeler, as sheriff as aforesaid, or collector of county

Provisoes.

levy had not expired; provided, that if any person against
whom there is a claim by said Edward R, Wheeler, as
sheriff as aforesaid, or collector of county levy, or either
of his deputies shall make affidavit before a justice of the
peace of said county, that the same has been paid at any
previous time to any person authorized to receive the same,
it shall prevent the said Edward R. Wheeler and his de-
puties from collecting said claim in the manner prescribed
by law for collecting such claims; and provided also, that
nothing in this act contained, shall be construed to effect
the estate of a deceased person, except to authorise said