THOMAS G. PRATT, ESQUIRE, GOVERNOR.

1845.

CHAPTER 366.
An act taxing Policies of Insurance.

CHAP. 366.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That from and after the first day of May
next, every individual or association of individuals or
corporations incorporated and authorised by the laws of
this State, to make insurances on marine or fire risks, or
insurances on lives or other insurances, shall pay to this
State one dollar for every policy of insurance made by
him or them.

One dollar on
every policy.

SEC. 2. And be it enacted, That it shall be the duty
of every such individual or association of individuals or
corporation so incorporated and authorised to make in-
surances as aforesaid, on the first day of July next, to
transmit to the Treasurer of Maryland, an account un-
der oath, of all policies which shall by him or them have
been severally made after the first day of May next, and
semi-annually thereafter, an account as aforesaid, of all
policies which shall by him or them have been severally
made in the six months preceding, and shall at the same
time pay to the treasurer as aforesaid, the amount of the
tax so imposed by the first section of this act.

Transmit to
Treasurer.

SEC. 3. And be it enacted, That if any such individual
or association of individuals or corporation so incorpo-
iated and authorised to make insurances as aforesaid,
shall neglect to render an account or pay over the amount
of the tax imposed by this act to the treasurer as afore-
said, at the time or times above specified, it shall be the
duty of said treasurer to notify the Attorney General
thereof, who shall immediately thereafter by action of
debt in the name of the State in the county court, or
Howard District court, or Baltimore city court as the
case may be, sue the party or parties so neglecting to ac-
count and pay, and shall recover against such party the
sum of one thousand dollars for the use of this State.

On failure to
remit, Trea-
surer to notify
Attorney Ge-
neral.

SEC. 4. And be it enacted, That if any such individual
or association of individuals or corporations so incorpo-
rated and authorised to make insurances as aforesaid, do
or shall, on or before the first day of July next, and se-
mi-annually thereafter, pay to the treasurer as aforesaid,
the sum of five hundred dollars, he or they shall be ex-
tempted from the provisions of this act, and the said pay-
ment shall be considered a full compliance therewith.

Exempt upon
paying $500.

SEC. 5. And be it enacted, That unless all and each
individual, association of individuals or corporations in-

File assent
in the depart-
ment.