1852.

LAWS OF MARYLAND.

CHAP. 110.

shall make his whole compensation equal to six per
centum on said amount of five thousand dollars.

Sheriff liable
on his official
bond, &c.

SEC. 12. And be it enacted, That the said sheriff shall
be held liable on his official bond, for the collection and
payment to the commissioners of said county, of the
county taxes, and shall be required, when Inking his
oath of office, to swear that he will well and truly per-
form the duties of collector of taxes imposed upon him
by the provisions of this act, and shall be allowed until
the first day of January, in the year succeeding that in
which said tax bills, both State and county, shall be
placed in his hands for collection, to complete the collec-
tion of the same.

Improvement
and accumu-
lation since
last assess-
ment, to be ad-
ded by Trea-
surer to taxes.

SEC. 13. And be it enacted, That whenever any per-
son shall offer to pay his or her taxes, it shall be the
duly of the treasurer of the county, to inquire of them
what improvement they have made, and what assessa-
ble property they have accumulated, since the last as-
sessment was made, so that the same may be added to
the assessment; and if the said Treasurer deems it
necessary, he may take the answers of said parties un-
der oath, and any tax-payer refusing to make such state-
ment, shall be deprived of all benefits resulting from
the provisions of this act.

Sheriff to as-
certain and
make a return

of amount of
property ac-
cumulated.

SEC. 14. And be if enacted, That it shall be the

duty of the sheriff to ascertain from all the tax-payers
from whom he may collect the taxes, and take a memo-
randum of all accumulation of assessable properly, of
every kind, and make a return of the same to the said
board of commissioners, according to the existing laws
which require the present collectors to do the same.

Treasurer
and sheriff in
making depo-
sits, to make
oath that the
amount stat-
ed, is true.

SEC. 15. And be it enacted, That the said Treasu-
rer and Sheriff, in making their quarterly deposits with
the Treasurer of the State, according to the provisions
of the ninth section of this act, and, also, in their
monthly payments to the Board of Commissioners,
shall make and sign an affidavit, in due form of law,
before some justice of the peace for Howard county,
which said affidavit shall state the amount paid, that
the amount as stated, is a true account of all the State
or county taxes received by him, or them, for the quar-
ter or month, as the case may be, then ending, his legal
commissions excepted.

Inconsistent
acts repealed.

SEC. 16. And be it enacted, That all acts or parts
of acts conflicting with the provisions of this act, be,
and the same are hereby repealed.

In force.

SEC. 17. And be it enacted, That this act shall take
effect from the date of its passage.