LAWS OF MARYLAND.

1844.

CHAPTER 234.

CHAP. 234.

A further supplement to the act entitled, an act to Facili-
tate the collection of a portion of the Tax levied in pur-
suance of the act, passed at March session, eighteen hun-
dred and forty-one, chapter twenty-three.

Passed March
5, 1845.

Section 1. Be it enacted by the General Assembly of
Maryland, That an annual tax for the use of the State, of
twenty-five cents, or one-fourth of one per centum, be and
the same is hereby imposed on every hundred dollars
worth of the stock loans of the city of Baltimore, accord-
ing to the assessed and corrected value thereof.

Tax imposed.

SEC. 2. And be it enacted, That it shall be the duty of
the register of the city of Baltimore, within one month
after the first day of April next, and within one month after
the first day of April, annually thereafter, to make out and
deliver to the appeal tax court for the city of Baltimore, a
full and accurate list of the holders of the stock loans of
said city, on the first day of April, in the year for which
said list is made, showing the several amounts held by the
said stockholders respectively.

Register to
make a list of
the holders of
stock loans.

SEC. 3. And be it enacted, That the said appeal tax
court, shall in each and every year, carefully examine the
said list delivered to them by the said register, under the
preceding section of thin law, and correct the same, by
striking out therefrom all the holders of staid stock, who
may be exempt from taxation on said stock under the laws
of this State, and the said appeal tax court, shall annually
on or before the first day of June, deliver one copy of the
said list as corrected by them, to the said register, and
one copy thereof to the Treasurer of Maryland, and the
said appeal tax court, shall also distinctly set forth in each
of said copies, the assessed value of the stock mentioned
therein.

Appeal tax
court to exam-
ine list of re-
gister

Sec 4. And be it enacted, That it shall be the duty of
the said register on the first day of July, in each and every
year, after the passage of this act, to set apart and pay
over to the Treasurer of this State, out of the funds in his
hands, for payment of the interest becoming annually due
and payable on the first day of July, on the said stock loan
of the city of Baltimore, the amount of the tax imposed by
and due under this act, on all that part of said stock loan,
included in the said corrected list, returned to him by the
appeal tax court, and it shall also be the duty of the said
register, or of such other officer or officers of said city, as
may be charged with the duty of paying said interest, to
deduct from the interest due and payable on said first day

23

Register to
pay to State
Treasurer the
interest due
annually.