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Dec. Ses. 1817.
Direct taxes.
Persons refus-
ing to pay tax
how to be pro-
ceeded against.
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as the number of wards in the city; and for the purpose of accom-
plishing more effectually the objects intended by the act, entitled,
An act providing for the appointment of bailiffs for the city of
Baltimore, the bailiffs of the said city, whose appointment shall be
made in the manner of other city officers, and whose number shall
not be less than five, may exercise all the powers, be entitled to
all the emoluments, and shall perform all the duties of constables,
within the limits of the city; Provided, that they shall first take
the oaths, and execute the bonds, (with security satisfactory to the
mayor) which are prescribed by law for constables.
4. And be it enacted, That the mayor and city council of Balti-
more shall have power to lay and collect direct taxes on the as-
sessments of private property within the city, to such amount as
shall be thought necessary for the public or city purposes; and may
enforce the collection of all dues and impositions, (except fines, pe-
nalties and forfeitures,) in the same manner as is now provided
with respect to city taxes; and tenants in possession shall be liable
to the payment of taxes imposed upon premises occupied by them,
without its operating, however, to alter the nature of contracts be-
tween landlords and tenants.
5. And be it enacted, That in case any person, called upon to pay
any tax, due or imposition, levied or imposed by the said corpora-
tion, shall deny their right to impose or collect the same, the col-
lector shall not proceed to enforce the payment thereof, by distress
and sale of the party's goods, provided said person shall, before the
time of such distress or sale of goods distrained therefor, go be-
fore a justice of the peace within the city, and with one good se-
curity, resident of the city and satisfactory to the justice, and
shall confess judgment to the mayor and city council of Baltimore,
in double the sum demanded, with a condition annexed to the cer-
tificate of the confession of judgment, that if the said mayor and
city council shall recover judgment in Baltimore county court on
the said confession, upon the real merits of the demand, then the
said court shall enter judgment in favour of the said mayor and
city council against the parties who confessed judgment, for the
amount of the tax, due or imposition, with interest thereon and
costs; and if a decision shall be made against the mayor and city
council, they shall pay costs; and the cause shall stand for trial at
the term next succeeding the day when the certificate aforesaid
shall be filed with the clerk of said court, who shall forthwith
docket the cause in the name of the mayor and city council of
Baltimore, against the said parties; and the said persons, so con-
fessing judgment before the justice, shall at the same time execute
a warrant of attorney, authorising some attorney to appear for
them in the said court; and it shall be the duty of the said justice
to return the certificate of the judgment confessed, and warrant of
attorney, within five days, to the clerk of the said court, and on
producing a receipt therefor from him, the register of the city
shall pay him fifty cents, and the county court, on the application
of the said mayor and city council, or of the party who may so
have confessed judgment as aforesaid, shall frame an issue for try-
ing the said question; and in the event of an appeal to the court
of appeals, such cause shall stand for argument at the first term to
which such appeal shall be prosecuted.
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