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CHAP. 221.
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below the sum of three hundred dollars per annum,
and such person shall have three or more such chil-
dren residing in said county, any and every such per-
son shall pay an additional tax of three dollars; and
whenever the salary , emoluments, income, and so forth,
of any person assessed under this act, shall be rated
at a sum equal to, or above three hundred dollars per
annum, any and every such person shall pay an ad-
ditional tax of one dollar for each and every child he
shall have residing in Cecil county, between the said
ages of six and twenty years, excepting, in every case,
such child or children as may be bound out to service,
or indentured as apprentices in said county.
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Upon whom
taxes may be
imposed.
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SEC. 20. And be it enacted, That every merchant,
mechanic, manufacturer, farmer, sailor, or other per-
son in said county, to whom any child or children in
said county, between the said ages of six and twenty
years, are or may be bound out to service, or inden-
tured as apprentices, shall pay a tax of one dollar up-
on each and every such child or apprentice so bound
out to service, or indentured as an apprentice to such
person, for the use of the schools to be established by
this act.
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Duty of the
surveyor.
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SEC. 21. And be it enacted, That it shall, and it is
hereby declared to be the duty of the surveyor of the
said county, and such deputies as he may appoint for
the purpose, while laying off the said county into
school districts, to assess the salaries, incomes, emolu-
ments, wages, pay, profit or advantage of any and all
persons in said county, made subject by the provisions
of this act to such assessment, and it is hereby de-
clared and made to be the duty of each and every
person whose salary, emoluments, income, wages, pay,
profit or advantage is made taxable by this act, to fur-
nish, when required to do so by the said surveyor, or
any of his deputies, a particular and correct statement
of the same, which said statement, if required by the
said surveyor, or any of his deputies, shall be made
under oath, before the said surveyor, or any of his
deputies, who are each hereby authorised to adminis-
ter the same, and it any person shall refuse, or after
five days notice, neglect to render an account of such
salary, emolument, income, wages, pay, profit, or ad-
vantage, he shall forfeit and pay a fine of ten dollars,
to be recovered by the said surveyor, before a single
justice of the peace, and paid over to the superinten-
dent, when duly elected and qualified, for the use of
the schools to bo established by this act; and the said
surveyor, of either of his deputies, shall, upon, his
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