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CHAP. 266.
When taxes
are to be paid
in by the col-
lectors.
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SEC. 3. And be it enacted, That the taxes due for
the year eighteen hundred and forty-eight and suc-
ceeding years, shall be collected and paid into the
treasury as follows: two-thirds of the taxes for eigh-
teen hundred and forty-eight, shall be paid by the col-
lectors on or before the first day of January eighteen
hundred and forty-nine, allowances being made lor the
deductions on so much of said taxes as may be paid in
before the fifteenth day of September, the fifteenth day
of October and the fifteenth day of November, re-
spectively, according to the provisions of the second
section of this act, and the oilier third in full on the fust
day of April eighteen hundred and forty-nine; and two-
thirds of the taxes for eighteen hundred and forty-
nine shall be paid with the allowances aforesaid on or
before the first day of January eighteen hundred and
fifty, and the other third in full on the fust day of
April eighteen hundred and fifty, and in the same in in-
ner for succeeding years, and the taxes levied for eigh-
teen hundred and forty-eight shall be considered in
arrear on the first day of January eighteen hundred
and forty-nine, and shall bear interest from that date at
the rale of six per centum per annum, and so for suc-
ceeding years, hut no tax payer shall be charged, with
interest on his taxes by any collector until the said
collector shall have left with said tax-payer an account
of taxes due from him, before the same shall be in arrear
as aforesaid.
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Collectors fail-
ing to pay at
the time speci-
fied to pay in-
terest on the
arrearages.
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SEC. 4. And be it enacted, That if any collector shall
fail to pay into the treasury the amounts due from him
according to the provisions of the third section of this
act, at the times specified in said section, he shall be
charged with interest thereon at the rate of six per cen-
tum per annum from the times specified for the pay-
ment of said amounts, whether he has collected inter-
est from the tax-payers or not, and in case of any such
failure to pay the, said collector shall be subject to all
the provisions of the forty-eighth section of the act to
which this is a supplement.
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Levy courts
&c, to assess
capital stock of
incorporated
institutions.
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SEC. 5. And be it enacted, That it shall be the duty
of the commissioners, and levy courts of the several
counties and of Howard district,.and or the appeal tax
court of the city of Baltimore, on or before the first day
of June next, to assess at the full cash value thereof
the capital stock of all incorporated institutions and
companies chattered by this State, whose place of busi-
ness may be situated within the limits of said counties,
district or city respectively and before proceeding
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