The Baltimore County union. [volume] (Towsontown, Md.) 1865-1909, 1868-04-25
Local Lars.
DU BLIC LOCAL LAW
PUBLISHED ny 4 UTHORITT.
AN ACT


~ Commissioners Of Baltimore county arc re-
luircd aud directed 10 divide Baltimore county
nat" n"i less than thirteen Tax collection Dis.
irirtg.
Soc %. And be II enacted, Tha, the County
Commissioners of baltimore county arc hereby
empowered and required 10 appoint not less
tiuu thirteen collectors Of taxes for Baltimore
county. upon the FIRST Tuesday IN May Of each
sni ivory year, for thc collection Of State and
county taxes. Not more than one Collector
shall be- appointed IN each tax collection Is
trict, aa proyi ted ia the preceding section.--
SAID collector shall give bond Ia the State.of
Maryland, in The full sum of State taxes placed
IN intir hands respectively for collection, and
alf, bond h. the State OF Maryland for the
usc,ui the county Commissioners Of Baltimore
county. in the full sum Of county taxes placed
iu thcir hands respectively for collection; said |
hond- 10 be approved by the County Commits.
i"u,rs of said county, aud 10 be given within
t.u days from the date of appointment and
upon failure 10 do SO the County Commissioners
i"aVpoint o successor.
see. 81. And be Il enacted, That the commits |
ions rs compensation allowed to said collcc
&c.. inT the collection of said taxes shall not be
le- than two per ccntum nor more than seven |
per r"htum. The commissions allowed 10 said |
collectors shall be fixed by the County Commis. !
suurrs IN each Of the several tax collection |
.ii,ircts, hu, shall not be- abnvr the maximum
uat l'lnw the minimum herein prescribed upon !
~ auiua collected and paid over, aud IL shall
levy far ,lc said commissions allowed collcc-
inI in the general levy of State aud county
taN'. saii commissions to be- estimated upon
the whole amount 90 be- placed IN the hands Of
the collectors.
Sec. is. And be Il enacted, II shall be the
,uiy .l the several collectors 81 taxes 10 pay
o.cr. under oath. To- the Treasurer Of the State
81 Maryland aud the Treasurer Of Baltimore
county. respectively. On the fret Tuesday OF the
urNi MONTH after said taxes are placed In their
in,ach and every month thereafter. the amount
collected by them. until the collections are
completed. aul on failure 10 make such
monthly payments the collector may hc reno
sod by the County Commissioners. aud ut the
siI ui the timc herein allowed for the collcc-
ti"ns aforesaid by said collector they and each
%. them shall make h. the County Treasurer n
iull and complete return. under oath, "i the
whole amount -: taxes collected by them dur
.ne the year aud also an alphabetical list Of all
delinquent tax payers IA their respective tax |
Collection districts and the sums due 10y each
81 them, which lists the County Commissioners |
are authorized 10 publish in a. least one news
paper published ia the county, and on failure |
10 complete within twelve months from the
day and latc Of receiving said taxes for collcc |
zion, tie collection and return of the whole |
amount ihcrcogtn the County and state Trcasur |
'rrcl peclivcly, except such sums a. the Co. Com
go. '"uers. upon examination of the returns Of
tui 81 Electors, may determine a. be and o. |
lbl' tor the same, and the County Commits.
...u,rs shall cause suit 10 be- brought on thc
i..nis given for the county taxes and the STATE
Ir,. surcr may cause suit To- bc brought ON the
..,li given Tor State L,xcs. I" the next term
tlr Circuit Court thereafter. and the said
court J, hereby authorized aud required. upon
tlc motion Of the attorney ut said Commission |
,r. go the attorney Il the Stat, after notice g.
...i collectors aud their .areiics, 10 take judy
ncui Go uch amounts a. may De- found due by
autI
;aX, &. which judgment shall be- = prior lien
upon thr property of the collectors and their |
aIsrii... aui the amount of laid judgment
hll br coll, ctcd within iin"ty days thercai. |
Ter. without recourse 10 further proceeding, !
nor shall any ease BE- postponed beyond the
torn .f aid Circuit Court in which such action
iuay De- brought as hcEcinheiorc prescribed.
see. %. aud BE- Il enacted. That whenever
IL" collectors aforesaid shall hud IL necessary
&" proceed a. enforce the .lcction OF State ami
county taxes. they shall Gsst leave with the
ass Payer og his agent ~ tenant or occupant Of
fac ir,i4i '.-. or % his usual place Of abode or
b. ieuse, a tax bill or bill. showing the aggrc-
900" amount Of Assessments and levy for such |
tx g. may De owing by IA" party, with a notice |
B. '4.i I'LL annexed. that unless the said bills |
ar' paid within twenty days thereafter the said
collie. tor viii proceed o. enforce collection by
q. iat. after which, If The tax payer aforesaid
.i' '4ilt fnnh- payment the said collector
authorized to levy upon either the real ar
..s- Hal property of the person negl.cting 20
s.. md To- expose the saline for public sale. ]
flor ten days public notice Of time. place and
can '"t such ale, by Advertisement in az least
~" nawspapcr published ia Baltimore county.
sad rs hand bills posted al at least two public !
place "a the nciehborhnod ol said property. for
Is. 'o the b CHEST bidder. and shall be entitled
ta ain out % the proceeds Of such sale, the |
lfaount % lakes due, together with all casts in
,uti,i hy said collector in making such sale. |
.ti should the proceeds Of such sale exceed |
|s tg IN Il ma oil
'.ru 'h- said collector shall pay over such ex
GEES O.. the owner of the property 50 sold, and |
hail execute and deliver TO the purchaser
ishoull IL" property sold be real estate) good |
and sufficient deed therefor.
500. 80. And be il enacted. That ia all cases |
81 the sale Of real estate under the preceding |
r"tinu. the party owning the same prior to the |
-air hall bc authorized to redeem the said real |
,-iaie, by payment 10 the purchaser thereof. |
within the period Of tive wears from the date Of |
pch ale, the amount Of the purchase money |
!"r which the same may have been sold, with |
interest at the rate Of fifteen per centum per |
aunum from the date OF thu day of sale, togeth. |
,r with the full value Of any improvements |
which may have been pu,upon the Properiyby |
the purchaser thereof.
See. 81. And be Il enacted, That the costs 10 |
The collectors iu making distress for taxes, as
herein authorized aud directed, shall bc as fol-
lows, The summoning aud wearing two ap-
prai.cTs aud making out "a schedule. two dol. !
lar aud the appraisers shall be entitled h. |
nuc dollar each tor their services. IL tho pro !
poriy be odd said collector shall receive five |
70 c,ntum uH the gross amount Of sales. and |
Ich expenses as may BE- incurred in ADVERT |
ing and printing. But if the taxes are paid |
"i.n said property before the same is exposed |
icy -al' aud after the appraisemcnt and SEIZED |
ale have been made oi the same, then the said |
collector aud appraisers shall identified To re.
reivc the same as hcrcinbetorc stated.
Srr 60. Mud be- il enacted, That IL shall be |
s.f al In air
from nll the tn payers from whom they may
collect the taxes, aud take memorandum Of 4
800 accumulate ofasscfsable property 81 every /
kiud. according 10 the existing tax law, and |
make return Of the .nnc t. the County Commits. |
sipn"rs. nui the aid commissioners shall allow
.Hi'l collector fair compensation for all their
s-ryc"f ia making said returns. The County /
Commissioners shall require the said collectors, |
trnderins their monthly statements Of taxes |
rt,iiretu o. the County Urea sursr, a. state, un.
i"r oath. FROM whom taxes have been collected |
aud the Amount from each person 50 collected, |
together with tntemcut of how much 4ias |
be"u collected tom real estate and from per |
stuai property. aud IL shall be the duty Of the /
County Commissioner b. require tho clerk b. |
tl,-ir Board - open an account with each tax
payer lu the county, and Ia credit the same Ia |
n"c"Hlnncc with the statements furnished by /
III" tax collectors; aud said collectors ef taxes |
hall h.i their office for ane year. until their
.urcr..,rs are appointed, 1T The pleasure ol the |
'"uliy Commissioners.
See 90. Aud be Il enacted. That the County /
f"humi# -iHnors shall no, ?" appoint any person |
collector 1T State aud county taxes whose |
&" h..tisua have not been nude aud whose ae |
count. have not been settled in full " collector /
Of t,Su# within six months siler the EXPIRATION |
90" year in which such tax bills have been |
l4..l IN their hands for collection, unless said |
county Commissioners shall have beon satisfied |
ay 70 sialemeUt msd. 10 them. under oath, that |
flr aii collector has coin piled with all the 70 /
.ulome.la of this law, aud that the said de- |
hupuenees were uncolc, table. aud the said |
commissioners may require from collectors any |
iurih"r pronl which In their judgments may |
tHfui necessary.
Soc 60. And be il enacted. That the property |
st tho securities of the tsk collectors shall b. |
~ al iiines liable fir the daliniuencios Of said
collector. 10 tho full amount II their bond, aud
-" sihseinont ralc or iranslcr Of such property |
by lhcFali securities shall prevent tho seizure |
aud saloaf auch property, 10 satisfy any claims
a3dint The raid cnilcviors cor failure t0 account
at mial puv uvrr a. tha..-tate or County Trea.