The Baltimore County union. [volume] (Towsontown, Md.) 1865-1909, 1868-04-18
Local La1nS.
DUBLIC LOCAL LAWS.
PUBLISHED BY A UTHoRITY.

0NaAtaNA91Nf
pcaiod and re.enacted, and adding new sections
Ia read AZ follows:
Section SIS. Aud be Il enacted. That the Coun
~ Commissioners Of baltimore county are re-
quircd and directed 10 divide Baltimore county
into not less than thirteen Tax Collection Dis
tricts.
Sec. SO. And DO II enacted, That the County
Commissioners Of baltimore county are hereby
empowered and required TO appoint not less
than thirteen collectors Of taxes for Baltimore
county, upon the first Tuesday IA May Of each
and every year, for the collection Of State and
county taxes. Not moro than one Collector
shall be appointed Ia each. tax collection Il s.
trict, as provided In the preceding section
Said collector shall give bond 10 the Statc-oi
Maryland, la tho fun sum Of State taxes placed
ia their hands respectively FOR collection, and
also n bond 10 the State of Maryland for tho
uso:of the County Commissioners of Baltimore
county, in the full sum Of county taxes placed
In their hands respectively for collection; said
bonds 10 be approved by the County Commits
sioncrs Of said county, and to DO given within
ten days from the date Il appointment, and
upon failure 10 10 80 the County Commissioners
~ appoint successor.
see. 81. And he II enacted, Thatthc commits.
sions as compensation allowed 10 said collec-
tors for the collection Of said taxes shall not be
less than two per ccntuh nor more than seven
per ccntum. The commissions allowed n said
collectors shall be fixed by the County Commits.
sioncfs IN each of the several tax collection
districts, but shall not bc above the maximum
nor below the minimum herein prescribed upon
all sums collected and paid over. aud II shall
be the duty of the County commi sioners to
levy for the said commissions allowed collcc-
tors In the general levy ni State aud county
taxes. said commissions h. be estimated upon
the whole amount tn be placed in the hands of
the collectors.
See. -. AMI be- il enacted II shall be the
duty Of the several collectors at taxes Ia pay
over, under oath. {" the Treasurer ol the state
NJ Maryland aud tho Treasurer oi Baltimore
cndnty. respectively. on tho first Tuesday OF the
next month after said taxes are placed In their
hands tor collection and on the first Tuesday
in each and every month thereafter. the amount
collected by them, until the collections arc
completed, aud on failure IN make such
monthly payments the collector may b. reno
we'd by the County Comm ssioners, and at the
end Of the time herein allowed f,r the collcc.
tinns aforesaid by said collectors they aud each
of them shall make to the County Treasurer
full and complete return. under oath. of the
whole amount Of taxes collected D., them dur
lug the year. aud also an alphabetical list of all
delinquent tax payers M their Respective tax
collection districts and tho sums due by each
Of them. which lists the County Cummir sioncfs
are authorized Ia publish in at least news
paper published IN the county, and on failure
Ia coin lictc within twelve months from the
day aud date OF receiving said taxes for collcc-
ton. the collection aud return ri the whole
amount thcrcofto the County and STATE Trcasur-
cr respectively except such sums as the Co. Com
missioncrs, upon examination Of the returns Of
said collectors, may determine Ia be- and Ia
have been uncollectablc, their bonds shall be
liable for the same, aud the County Commis-
sioncrs shall cause suit b. be- brought on the
bonds given for the county taxes aud the State
Treasurer may cause suit Ia be brought on the
bonds given for State taxes, tp the next term
Of the Circuit Court thereafter. aud the said
Court is hereby authorized and required, ul,on
a n Ia uttprneN gl m 10 lar
ers, or the attorney Of the Stat~ after notice 81
said collectors aud their surctics. IL take judg-
mcnt for such amounts a. may be found due by
them, for non. ymcnt or settlement Of sad
taxes. which judgment shall be a prior lien
upon the property Of the collectors and their
surctics and the amount Of said judgment
shall be collected within ninety days thereof.
ter. without recourse Ia further proceedings.
nor shall any case be postponed beyond the
term Of said Circuit Court in which such action
may be brought as herenbeiorc prescribed.
Sec. ~. Aud be il enacted. That whenever
the collectors aforesaid shall find il necessary
10 proceed 10 enforce the collection Of State and
county taxes, they shall first leave with the
Taxpayer or his agent or tenant or occupant of
the promises, or at his usual place Of abode or
residence n tax bill or bills, showing the aggrc.
gate amount Of assessments and levy for such
tax as may be owing by the party. with notice
10 said bill annexed, that unless the said bills
are paid within twenty days thereafter the said
collector will proceed 10 enforce collection by
distraint after which, II the tax payer aforesaid
shall fail TO make payment. the said collector
10 authorized 10 levy upon either the real or
personal property Of the person ncglccting Ia
pay, and 10 expose the same for public sale.
after ten days public notice Of time, place and
cause Of such sale, by advertisement in nj least
one newspaper published in Baltimore county.
and by hand bills posted at at least two public
places in the nsighborhood OF said property, for
cash. 10 the highest bidder, and shall be entitled
10 retain. out Of the proceeds Of such sale, the
amount Of taxes due, together with all costs in.
CURED by said collector In making such sale,
and should the proceeds Of such sale exceed
the amount Of taxes due and costs incurred.
then the said collector shall pay over such cx.
cess 10 the owner Of the property So sold, and
shall execute and deliver to the purchaser
(should the property sold be real estatc) good
and sufficient deed therefor.
Sec. 60. Aud be II enacted, That in all cases
Of the sale Of real estate under the preceding
section, the party owning the same prior 20 the
sale shall be authorized TO redeem the said real
estate, by payment TO the purchaser thereof
within the period Of two years from the date Of
such sale, the amount Of the purchase money
for which the same may have been sold, with
interest at the rate Of fifteen per ccntum per
annum from the date OF the day Of sale, togcth-
er with tho full value Of any improvements
which may have been put upon tho property by
the purchaser thereof.
See. 81. And be il enacted, That the costs 10
the collectors in making a distress for taxes, as
herein authorised and directed, shall be rs fol-
lows; The summoning and swearing two ap-
praisers and making out schedule, two dol
lars and the appraisers shall be entitled TO
one dollar each tor their services. II the pro-
perty be sold said collector shall receive five
per centum on the gross amount Of sales, and
such expenses as may be incurred in ADVERT
sing and printing. but u the taxes arc paid
upon said property before the same 10 exposed
for sale and after the appraisenent and SEIZED.
ulo have been made Of tho same, then the said
collector aud appraisers shall identified 10 re.
ceiyc the same as hcreinbeforc stated.
Sec. 60. And be IL enacted, That IL shall be
the duty Of tho several collectors 10 ascertain
from all the taxpayers from whom they may
collect the taxes, aud take a memorandum 0f
all accumulation ofassossablc property Of every
kind. according 81 the existing TAX Law, and
make return Of the same 10 the County Commits
sioners. and the said Commissioners shall allow
said collectors u fair compensation for all their
services in making said returns. The County
Conmi ssioners shall require tho said collectors,
In rendering their monthly statements Of taxes
collected 10 the County Treasurer, a. state, un-
der oath, from whom taxes have been collected
aud the amount from each person 50 collected,
together with a statement Of how much has
been collected from real estate and from por.
sonal property, and il shall be the duty Of the
County Commissioners 10 require the clerk 10
their board 10 open an account with each tax
payer In the county, aud 10 credit the same in
accordance with tho statements furnished by
the tax .colloetors; and said collectors Of taxes
shall hold their Office for one year, or until their
successors are appointed, At the pleasure Of the
County Commissioners.
Sec. 90. Aud be Il enacted, That the County
Commissioners shall not ro.appointany person
AZ collector Of State and county taxes whose
| collections have not boon made and whose ae-
counts have not boon settled In full as collector
| Of taxes within SIX months after tho expiration
/ of the year in which such tax bills have been
placed In their hands for collection, unless said
county Commissioners shall have been satisfied
by statement made 10 them, under oath, that
/ the said collector has complied with all the 70
quirements Of this law, and that the said de.
linquenccs were uncollcctable, aud the said
| Commissioners may require from collectors any
further proof which In their judgments may
seem necessary.
Sec ~. And be Il enacted, That the property
Of the securities Of the tax collectors shall be
al all times liable for the dclinquoneics Of said
collector, In the full amount Of their bond, aud
no subsequent sale or transfer Of such property
/ by the said securities shall prevent the seizure