184V.

LAWS OF MARYLAND.

CHAP. 221.

it shall and may be lawful for the said collector, by
whom such taxes are to be collected, to proceed to the
collection thereof by distress, as in cases of State and
county taxes, having first delivered to the party, or left
at his residence, a written statement of the amount of
taxes so due from him, and the subject or subjects upon
which they are levied; and if such person shall have
no visible property upon which to levy a distress, it
shall and may be lawful for the said collector and he is
hereby authorised and required to institute an action in
his own name, as collector of said taxes, against the
party so refusing before any justice of the peace of said
county, to recover the amount so due, and the proceed-
ings before the justice shall be the same as in cases of

Proviso.

small debts; provided however, that the said collector
if he shall believe that the party is really unable to pay
the said tax, shall not be required to resort to execution
by writ of capias ad satisfaciendum, to enforce the pay-
ment thereof, but may return the amount of the taxes
charged to said party upon his list of insolvencies, and
the county commissioners may in their discretion allow
or reject the same, and in case said collector shall be
subjected by any such proceeding to any costs that can-
not be recovered from the defendant, he shall be entitled
to claim an allowance therefor, from the county commis-
sioners, who are hereby required to pay the same as all
other county charges.

Authority to

assess.

SEC. 28. And be it enacted, That if any of the said
collectors shall find within their respective districts, any
person or persons who may be liable to the taxes impos-
ed by the seventeenth, eighteenth and nineteenth sec-
tions of this act, who have not been assessed by the said
surveyor or any of his deputies, the said collector shall
assess the salary, emolument, income, wages, pay, pro-
fit or advantage of any and every such person, and shall
ascertain the number of children, such person has resid-
ing in Cecil county between the ages of six and twenty
years, not bound out to service or indenture as appren-
tices, and shall report the same with the names of any
master of apprentices, not before returned and found in
his district, with the names and number of apprentices
to each, to the board of education, on or before the first
Monday of July annually.

Annual report
to be made to
board of edu-
cation by col-
lectors.

SEC. 29. And be it enacted, That the board of ed-
ucation shall assemble at the court house in the town of
Elkton, on the second Monday in September next, and
on the first Monday of July annually thereafter, for the
purpose of hearing appeals and adjusting the assessment
of salaries, incomes and so forth, made liable to tax by