PHILIP F. THOMAS, ESQUIRE, GOVERNOR.

1849.

laws of this State, and by or under any incorporated
institution, or company incorporated by the said State,
and held and exercised in Cecil county, and upon all
salaries and emoluments received by any person in
the employment of any person, private association,
firm, company, public officer, or foreign corporation,
doing business in Cecil county, and upon all profes-
sional incomes of all professions, faculties, and em-
ployments, and upon all profits arising from the prac-
tice of professions, faculties, and employments, and
upon the income, wages, pay, profit, and advantage
of any and all persons engaged in any professional,
mercantile, manufacturing, mechanical, agricultural
or other employments in said county, whereby they
derive any income , pay, profit, benefit or ad vantage from
their own personal labor and attention to business; the
said salaries, emoluments, incomes, wages, pay, profit
and advantage to be ascertained and rated in a fair
and equitable manner, and to pay a tax at the rate of

CHAP. 221.

one dollar in the hundred; provided however, that no
person shall be subject to, and required to pay such
tax, whose salary, emoluments, income, wages, pay,
profit or advantage is not assessed at a sum equal to
or above the sum of one hundred dollars per annum;
and provided further, that this section shall not he so
construed as to tax the incomes arising from any real
or personal property which now is, or which may be
hereafter assessed and taxed in said county, for State
and county purposes.

Provisoes.

SEC. 19. And be it enacted, That whenever the
salary, emoluments, income, wages, pay, profit or ad-
vantage of any person assessed under this act, shall
be assessed at a sum equal to one hundred and fifty
dollars, and below the sum of two hundred dollars
per annum, and such person shall have one or more
children residing in Cecil county, between the ages
of six and twenty years, any and every such person
shall pay an additional tax of one dollar; that when-
ever the salary, emoluments, and so forth, of any per-
son assessed under this act, shall be rated at a sum
equal to two hundred dollars, and below the sum of
two hundred and fifty dollars per annum, and such
person shall have two or more such children residing
in Cecil county, any and every such last named per-
son shall pay an additional tax of two dollars; that
whenever the salary, emoluments, income, and so forth,
of any person assessed under this act, shall be rated
at a sum equal to two hundred and fifty dollars, and

Tax on salaries
regulated.