1644.

THOMAS G. PRATT, ESQUIRE, GOVERNOR.

CHAP. 234

If register fail
or neglect to
make out a
list of holders
of stock, duty
of appeal tax
court.

of July annually, to each and every holder or holders of
all that part of said stock loan, included in said corrected
list, his, her, or their respective proportion of the amount
so retained, and paid to the Treasurer as aforesaid,
SEC. 5. And be it enacted, That if the said register shall at
any time fail or refuse to make out and deliver to the appeal
tax court, the list of holders of the said stock loan as re-
quired by this act, it shall be the duty of the said appeal
tax court to ascertain in such manner as they may
deem most accurate and satisfactory, the amount of the
said stock loans of the city of Baltimore, outstanding on the
first day of April, of the year in which such failure or re-
fusal shall take place, and on or before the first day of
June in said year, to make out and deliver one copy of a
statement certified by them, showing the amount of said
stock so ascertained by them, and its assessed value to the
said register, and one copy thereof to the Treasurer of the
State, and it shall be the duty of said register to set apart
and pay over to the Treasurer of the State, the amount of
tax due under the first section of this law, on the whole of
the said stock loan included in said statement at the same
time, and in the same manner in every respect, as he is
hereinbefore directed to set apart and pay over the tax on
that part of said stock loan, which may be included in any
corrected list of stockholders, delivered to him by the

Proviso.

appeal tax court, by virtue of this act; provided, that the
said register shall not be required to set apart and pay over
as aforesaid, the said tax on any part of said stock loans
which he may satisfy the Treasurer by a certificate to
that effect, signed by the appeal tax court, or by other
satisfactory evidence, was held on the first day of April,
in the year for which the said tax may become due by any
person or persons, corporation or corporations, entitled
under the laws of this State, to hold the same free and ex-
empt from State taxation.

Each member
of Tax court,
to receive $50
annually.

Register $300.

SEC. 6. And be it enacted, That for the performance
of the duties imposed upon them by this act, each member
of the appeal tax court, shall receive annually, out of the
Treasury of this State the sum of fifty dollars, and the
register of the city of Baltimore, to be paid, in like man-
ner the sum of three hundred dollars, which sums the
Treasurer of this State is hereby directed to pay each of
said officers respectively, on the first day of January, in each
year, during the continuance of this act, commencing on
he first day of January next, after the passage of this act.