LAWS OF MARYLAND.

1844.

CHAPTER 253.

CHAP. 254.

An act to secure the payment of the Income Tax by the
Officers of Incorporated Companies, and explanatory of
certain acts of Assembly, therein mentioned.

Passed March
8, 1845.

WHEREAS, doubts have arisen as to the true construc-
tion of the act of Assembly, passed at December session,
eighteen hundred and forty-one, chapter three hundred and
twenty-five, and of the act passed at December session,
eighteen hundred and forty-two, chapter two hundred and
ninety-four, to remove said doubts and to render more
plain and manifest the intention of said acts.

Preamble.

Section 1. Be it enacted by the General Assembly of
Maryland, That said acts of Assembly, shall not be deem-
ed, to except and exempt the officers of incorporated com-
panies or institutions from the payment of the income tax,
and that all salaries and emoluments of any office held by
or under any incorporated institution or company, shall be
taxed according to the provisions of the said acts.

Officers of
incorporated
companies not
exempted.

SEC. 2. And be it enacted, That according to the true
construction of said acts, said officers of incorporated com-
panies and institutions, were not exempted from the tax
thereby imposed.

Were not ex-
empted.

CHAPTER 264.

An act to authorise the Levy Court of Frederick County, in
their discretion, to apply to the repairs of the Court House
in said County, the money heretofore levied for the erec-
tion of a new Court House in said County.

Passed March
7, 1845.

WHEREAS, it is represented to this General Assembly,
that some years since the levy court of Frederick county,
in pursuance of a special act of Assembly, levied the sum
of two thousand dollars to be applied to the erection of a
new court house; AND WHEREAS, the said sum of money
being inadequate for that purpose, the levy court invested
said sum at interest, and did not erect said court house,
and the said levy court doubting their powers to appro-
priate said fund to the repair of the court house, and the
condition of said building requiring repair and improve-
ment—Therefore,

Preamble.

Section 1. Be it enacted by the General Assembly of
Maryland, That the fund heretofore levied by the levy
court of Frederick county, pursuant to law, for the pur-

Money to be
applied to the
repairs of the
Court House.