THOMAS G. PRATT, ESQUIRE, GOVERNOR.

1846.

Baltimore, and by printed notices to be posted at four or
more public places in each election district in said county,
and said notices shall recite the provisions of the third
section of this act, inviting the tax payers to pay volun-
tarily into the 'hands of the said treasurer the amount of
accruing taxes for the State and county, due by said tax
payers respectively, according to the provisions of this
act, hereinafter enacted.

CHAP. 349.

SEC. 3. And be it enacted, That the said tax payers
shall have from the fust day of January until the first
day of May, in each and every year, to pay their State
and county taxes, and they shall have deducted the whole
amount ot per centage for collecting the same; and those
who fail to pay as aforesaid, shall have a further time of
four months, from the first day of May until the first day
of September, in each and every year, and shall have
deducted three-fourths of the per centage levied for the
collection thereof; and every tax payer who shall pay
between the first day of September and the last day ol
December, in each and every year, shall have deducted
from his tax bill one-half of the per centage levied for
the collection thereof; and it shall be a part of the duty
of the treasurer to deduct from the tax bill or bills of said
person or persons the per ceulage specified aa aforesaid
for the collection of the State and county taxes; and if
the said tax payers of said county fail to pay their taxes, or
any part thereof, by the last day of December, in each
and every year, as hereinbefore authorised, it shall be
the duty of the county commissioners, and they are
hereby required, immediately to place the arrears of
taxes not paid as aforesaid, into the hands of the sheriff
of Baltimore county, who shall proceed to collect and
complete the same within nine months from the time said
taxes are placed in his possession, according to the ex-
isting laws made and provided for the collection of the
taxes.

Tax payers to
have from Jan.
to May to pay.

SEC. 4. And be it enacted, That the said treasurer,
acting as such, and as clerk, shall make out all tax bills
on or before the fifteenth of January, and as the persons
call to pay them, he is hereby authorised to receipt the
same, and deposit the money for the State tax in some safe
bank in the city of Baltimore the Treasurer of Maryland
may direct, to his credit, or to that of the State of Ma-
ryland, and the said payments shall be made quarterly,
on the twentieth day of December, March, June and
September, in each and every year; and all the county
tax shall be at the disposal of the county commissioners ;

Treasurer to
make out tax
bills.