The Baltimore County union. [volume] (Towsontown, Md.) 1865-1909, 1868-04-11
NcIO advertisements.
DUBLIC LOCAL LAW
PUBEiSHED By AUTHORITY.
AN ACT
u Proviie Cor ne collection Of Tare, IL Baih.

Section l. BE il enacted by the General A..
seinbly OF Mary That sections 81, Of, 81,
IS, 80, 80. 81 aud ~ Of Article three Of Public
Local Laws for baiInoFe county, sub title
collections. be- and the same are hereby re-.
pcaled aud ~ enacted, and adding new SECTIONS
10 read as follows:
section -. Aud lr itrnactcd. That tho Cuun
~ Commissioners 81 baltimore county are re-
quircd aud directed Ia divide Baltimore county
into hot less than thirteen Tax Collection Dis
,rcls.
See. ID. Aud be 1, enacted, That the County
Commissioners II Baltimore county are hereby
empowered and required 10 appoint not less
than thirteen collectors of taxes for baltimore
county. UPON the first Tuesday IN May Of zach
and cvory year, for tho collection Of State and
county taxes. Not moro than ono Collector
shall De- appointed IN each tax collection dis
,rict, "s Provi led in tho preceding section
sad collector shall give bond to the State.nf
Maryland, ia the full sum of State taxes placed
ia their hands respectively for collection, and
nls1 b"Ed e. tho State OF Maryland for tho
usc..oi tl,e County Commissioners II baltimore
county. ia the fall sum II county taxes placed
IN their hands respectively for collection; said
bonds "a be approved by the County Commits.
sioncFs If said county, aud 10 be- given within
ten days from the date of appointment, and
upon failure Ia do 50 the County Commissioners
D. appoint successor.
See -. Aul be- il enacted. Thatthe commits.
'inns a. c"iHpcnsatiuu allowed 10 said collcc.
tors tor the collection % said taxes shall not be
less than tw" rcr ccntum nor more than seven
per crh'uiu. The commissions allowed 10 said
collector. hall Doc fixed by the County Commits.
siuners IN caci ii the several tax cnilection
districts. but shall not be above the ma xin,um
nor below ia" d inimum herein prescribed ul,on
all suns g Elected and paid over, aud II shall
Ne III .luty IT the tuunty Coiaini, sioners 70
levy Ter the -Iid r"'nini ssiou, allowed collcc
toTs IL tic General levy Of State aud county
taxes. -"i'. commissions 1" bc estimated upon
u" whole amount To- be- placed ia the hand Of
The clllcrfnrs.
Sec. . AID be- 1t enacted, II shall b. the
duty If the several collectors at taxes g. pnv
over. under oath. {" the Treasurer Of the state
Of Maryland aud the Treasurer Of Baltimore
c"dnty. re- p"ciivciy. "a the ir-t Tuesday of the
next month after SAIL taxes are placed Ia their
hnnds i"E collection. and "a the first Tue sday
ih'ach aud every month thereafter. the an'ouut
collected ~ them, until thu collections are
com l'lri"'i aud 1r q failure 60 make such
monthly payments the collector may be- reno.
we'd by H." County Commissioners, and ut the
cnd 81 the thIc herein allowed Tor tn. collcc.
ii'ir aiog, snld 10y said cullcciufs they and each
81 th"in shall make T. the County Treasurer IA
it!ll and cn;.4rlri" return. uLier oath, %: tn.
whole Amount "l taxes collected by them iur.
az ~" year, aid nl." an alpha bc'cal lat az all
dcl'nIn' 81 iaN pa!,fs IN their respective tax
collection districts aui the sums due bv each
Of 'h'in. which list. the county Commissioner.
are authorized Ia publish Ia at lcust one n.w..
Paper published in th, rounty, aud on failure
e. con. rletc within twelve months from the
day and date 81 re4tiving said xcs for collcc.
ton. the collection aud return Of the whole
amount thereof" the County aud state Trrasur.
er c"tiV"ly except such sum. ~ the Co. Com.
ilis-i"i. r. up"h examination oi the returns Of
said c"ll""i"r-, may determine Ia be- aud to
have been uhc"ilcrtHh'c, Their bonds shall be-
linbl" l"i thc same. aiI the County Commits.
si"h"r@ shall caps" SAT- g. br brought on the
h"nds : ven iut the county taxes and the State
L.. Il. a.
bonds given inr Stat" taxes, L. the next term
"i the Cifrut toust thereafter. and the said
Court a. h"rcby authorized aud required. upon
III" motion ui ih' att.rncy"i sad tuintni--ioiI-
err. ~ the attorney Of the State, after notice 20
Sad collectors and their surctics, to take juig.
mcni i"f such amounts a. may BE- found due by
them, i"r non payment ~ settlement Of said
taxes. which Judgment shall hc prior lien
upon the property II the collectors and their
surctici; aud the amount Of said judgment
shall be- collected within ninety days thercaf
ter. without recourse Ia further proceeding.
nor shall any cape hc postponed beyond the
term 90 aid Circuit Court IN which such action
may br brought as hcrrinbeiorc prescribed
see -. And b" u enacted. That whenever
the collectors aforesaid shall find IL necessary
tr proc"rd To enforce the collection of STATE and
county taxes. they shall hrst leave with the
tax payer or his agent or tenant or occupan mt Of
thc premises. or At h, usual place oi abode or
Residence, tax bill or bills, showing the Aggrc.
gate amount ut uesf~rff ents and levy for aurl /
tax n may be- owing by the party. with a notice
- said hill annexed. that unless the said bills
are paid within twenty days thereafter the said
collector will proceed o. enforce collection by
dlsTaini. after which. Il the tax paycrafprcsaid
-hall fail O. make pa ymcut. the said collector
ia authorized :" levy upCf either the real or
personal property 81 the person ncglcc,ing to
pay. and 60 expose the same for public sale |
after ten days public notice Of time. place and
cause ~ such sale, by advertisement in ~ least
L 4 4
aud by hand bills pasted at at least two public |
places IA th' nciehbnThood ct said property for
cash. To the shcsi bidder. and shall be entitled
e. retain. out IL the proceed. 81 such sale, the
amount Of taxes due. together with all costs in.
CURED by said collector IN making such sale |
anu should the proceeds of such sale exceed
the amount Of taxes due aud costs incurred, !
then the said collector shall pay over such OK
cess :" the owner Of the property SO sold, aud
shall oSccni" and deliver to the purchaser
should the property sold be- real estate a GOOD
aud sufficient deed therefor.
Sec. Go. And be il enacted. That in all eases
OF the sale of real estate under the preceding
section. the party owning the same prorto the !
sale shall bc authorized TO redeem the said real
estate by payment 10 the purchaser thereof
within the period Of two years from the date Of |
such s.lc. the amount of the purchase money |
for which the same may have been sold. with |
interest at the rate Of fnccn per centum per |
anndm from the date of the iay Of sale togeth. |
or with the full value Of any improvements !
whlrh may have been pa, upon the property by 1
the purchaser thereof
See 81. Aud DO II enacted. That the costa 10 /
the collectors IN making distress for taxes. as
herein authorized aud directed, shall 10 as FOL.
lows The sumInoning aud swearing two mp. |
pFai'er- ana making out n schedule. two dol. !
lar, aud tsc appraisers shall be entitled 20 |
one dollar each tor their services. II the pro- |
perry bc sold sad collector shall receive Eve |
per ccntum Oh the gross amount of sales, and /
such expenses As may be incurred in ADVERT. |
sing ami printing. But if the taxes are paid |
upon sad property before the same IL ex posed !
Ilr cal" aLd after the appraisement aud SEIZED. |
ule have been made ot the Same, then the said |
collector aud appraisers shall identified b. re.
relve the same a. hcreinbetorc stated.
See. ~. And he IL enacted, That il shall be |
the duty % the several collectors Ia ascertain
from all the taxpayers from whom they may
collect the taxes. and take "a memorandum 81 |
all accumulation al assessab bile property Of every
kind according Ia the existing tax law. aud
maze return Of tho saInc othc County Commits.
sioners. and the said Commissioners shall allow
said collectors fair compensation for all their
services IN making said returns The County
'"inmi ssoncrs shall require the said collectors,
~ rendering their monthly statements Of taxes
collected 10 the County Treasurer. 3" state. un.
der oath. FROM whom taxes have been collected
and iie amount from each person 40 collected
together with y statement Of how much has
been collected from real estate aud from per.
s"ha' property, aud u shall be- the duty Of the
county commissioners D. require the clerk a.
Then bs'ard h. open an account With zach tax.
payer In the county, aud % credit the sam, In
accordance with the statements furnished by
tho tax-c1llectors; and said collectors u taxes
shall hold their oliice Tor year. or until their
SUCCESSORS are appointed. at The pleasure OF tho
County Commissioners.
Sec. ~. Aud be IL enacted. That the County
Commissioners shall not re- appoint any person
a. collector OF State aud county taxes whose
collections have not been made and whose ne.
counts have hot becn settled In full ~ collector
ct taxes within six months after the expiration
OF tn" year Ia which such tax bills have been
nlaeed IN their hands Tor cnlleclion. nnlea. aniL