The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1868-05-29
TCuAprEn ses i
[ CHAPTER s6G.J
AN ACT

10 repeal and re-enact With amendments
sections thirty-three, thirty-four, thirty
five, thirty-nine and seventy-five of Article
eighty-one Of the Code of Public General
Laws, entitled "Revenue and Taxes and
relating to the appointment of, and the
bonds to be given by, and compensation
paid TO the Collectors Of State Taxes
Section l. Be it enacted by the General As
sembly of Maryland, that sections thirty
three, thirty -four, thirty five, thirty-nne and
seventy-hve, of Article eighty-one, of the
Code of Public General Laws, entitled "Rev-
enue and Taxes" be and the same are here
by repealed, and that there be enacted in lieu
thereof the following:
33. The County Commissioners in the
several counties, and the Mayor and City
Council of Baltimore, shall on the first Tues
day in April in each year, or as soon thereof
ter as may be- appoint Collector or Collec-
tors for their respective counties, and one
Collector for Baltimore city, for the collec-
ton of taxes levied, or to be levied for the
current year, and it shall not be lawful for
the local authorities of the said counties or
the municipal authorities of said city, to pro-
vide any fixed annual or other stated COM
pensation for the collection of the State
Taxes, or compensation or salary of any
kind to the said Collectors for their services
in collecting the State Taxes, otherwise than
by per centum on the amount of their col
lections as contemplated in the seyenty-fifth
section of this article.
z 34. Sub-Sec. l. Every Collector OF coun-
ty Taxes before he acts as such shall give
bond to the State of Maryland, in penalty of
double the amount of such tax 10 be collected
by him, with good and sufficient securities to
be approved in the several counties by the
County Commissioners, with condition that
if the above bound shall well and faithfully
execute his office, and shall account for and
pay to the County Commissioners, or their
order the several sums of money which he
shall receive for the county, or be answerablc
for by Law, at such time as the Law shall
direct, and every collector of State Taxes,
appointed by the County Commissioners,
shall also give separate bond to the State
of Maryland in penalty double the amount
of the Tax to be collected by him, with good
and sufficient securities to be approved by
the Governor with condition that if the
above bound shall well and faithfully execute
his office, and shall account for and pay to
the Treasurer of the State the several sums
OF money which he shall receive for the
State, or be answerable for by Law, at such
times as the Law shall direct, then the said
obligation to be void otherwise to remain in
full force and effect, provided however the
provisions of this Act shall not apply to Bal
timore, Allegany, Charles, Montgomery, Som
erset, Wicomico and Anne Arundel coun-
ties.
Sub-Sec 2. Every collector of State Taxes
in the city of Baltimore, before he acts as
such, shall give bond to the State of Mary
land in penalty of seventy-fve thousand
dollars, to be approved by the Governor with
the conditions that if the above bound shall
well and faithfully execute his office and
shall account for and pay to the Treasurer of
the State the several sums of money which
he shall receive for the State, or be answera-
BILE for by Law, at such times as the Law
shall direct, then such obligation to be void,
otherwise to remain i'll full force and virtue |
in Law.
Sub-Sec. 8. Every collector of State Taxes
in the city of Baltimore shall make daily de-
posts Of such sums of money as he shall re-
ceive for Taxes collected for said State, less
the amount of the commission allowed him
for the collection of the same, to the credit of
the Treasurer of the State of Maryland, in
some uD. In aid city which pays to the
State, the sc..Uoi Tax, as provided by Law,
to be designated by said Treasurer, and on
failure to make such daily deposits, he shall
on proof thereof to the satisfaction of the
Governor, be liable to removal from office by
the Governor, and the Comptroller shall i'm
mediately enter suit upon his bond.
Sub-Sec. A. The Treasurer of the State
shall make weekly examination of the books
of the Collector of State Taxes in Baltimore
city, whose books shall always be open to
such inspection.
3 80. The said bonds when approved bv
the County Commissioners shall be recorded
in the office of the Clerk of the Circuit
Courts Of the respective counties, and when
approved by the Governor shall be filed in
the office of the Comptroller of the Treas
ury. ..-..
3 80. If there be no collector. of State taxes
qualified and compensated in conformity
with the foregoing provisions in any of the
counties or in the city of Baltimore, by the
first day of May in any year, the Governor
shall appoint from any part of the State,
collector OF collectors for the said county or
city, who shall give bond with sureties TO be
approved by the Governor, and be in all re-
spects ON footing with other State collec-
tors bonds, as provided in the case of col
lectors appointed by the Mayor and City
Council of Baltimore, and the County Com
missioners and the said collectors shall have
all the powers of other collectors
s75. The County Commissioners and the
Mayor and City Council OF Baltimore, shall
levy upon their respective counties and the
city of Baltimore, within twenty days after
collectors shall have been appointed, such
commission as will in their Judgment insure
a speedy collection of said taxes, not exceed
ing five per centum on the amount to be
placed in the hands of said collectors for the
counties for collection, except in Calvert
county, where it shall not exceed six per cen
tum and not exceeding two per centum on
the amount to be placed in the hands of said |
collector, for the city of Baltimore, said COM
mission to be levied for the use of such col |
lectors respectively, and to be collected as
other charges are collected.
SEC. 2. And be it enacted, That this act
shall fake effect from the date OF its passage
Approvui March 80, 1868.
THOMAS SWAMI,
q my29-lt Governor.