Port Tobacco times, and Charles County advertiser. (Port Tobacco, Md.) 1845-1898, 1870-05-27
[CHApTER 325.]


AN ACT
To amend Article eighty-one of the Code of
Public General Laws, entitled "Revenue and
and eight to section thirty-four of Article
eighty-one, and relating to the appointment of
Collectors and collections of taxes.
Section l. Be it enacted by the General AS
senlbly of Maryland, That the following SUBJ
sections be and they are hereby added to section
thirty-four of Article eighty-one of the Code of
Public General Laws, entitled "Revenue and
Taxe.'' to be designated respectively as sub-sec-
tons five and six.
Subsection 5. 1t shall be the duty of the sew
eral Collectors of taxes to pay over under oath
to the Treasurer of the State of Maryland and
to the Treasurer of the respective counties, or TO
return under oath to the County Commissioners
of the respective counties where there is no
county Treasurer, on the first Tuesday of July
next, after said taxes are placed in their hands
for collection and on the first Tuesday in each
and every October, January, April, July and
thereafter the amount collected by them, until
the collections are completed and on failure to
make such quarterly payments or returns, the
delinquent Collector may be removed by the
County Commissioners, and at the end of the
time herein allowed for the collections aforesaid
by said Collectors, they and each of them shall
make to the County Treasurer, or to the Coun-
ty Commissioners where there is no County
Treasurer, a full and complete return under
oath, of the whole amount of taxes collected by
them during the year, and on failure to COM
plete within eighteen months from the day and
date of receiving said taxes for collection the
thereof to the State Treasurer, and to the Coun-
ty Treasurer or the County Commissioners. or
their order respectively, except such sums as
the County Commissioners upon the examination
of the returns of said collection may determine
to be and to have been uncollectable, their bonds
shall be liable for the same, and the County
Commissioners shall cause suit to be brought on
the bonds given for the county taxes, and the
Comptroller may cause suit to be brought on the
bonds given for State taxes to the next term of
the Circuit Court thereafter, and the said Court
is hereby authorized and required upon motion
of the attorney Of said Commissioners, or the at
ternsz Of hs ss f IS natfs g8 aaid w ffAa
stay Of execution for such amounts as may be
found due by them for non-payment settle
ment of said taxes and the amount of said judg-
ment shall be collected within ninety days there
after; nor shall any case be postponed beyond
the term of said Circuit Court in which such ac-
ton may be brought as hereinbefore prescribed.
Subsection 6. The County Commissioners
shall not re-appoint any person as Collector of
State or County taxes whose collections have
not been made and whose accounts have not
been settled in full as Collector of taxes within
twelve months after the 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 to them under oath that the
said Collectors have complied with all the re-
quirements of this law, and that the said delin-
quencies were uncollectable; and the said Com
missiouers may require from Collectors any fur
Their proof, which in their judgment may seem
necessary.
Section 7. And be it enacted, That all laws
inconsistent with this Act be and the same are
hereby repealed.
Section 8. And be it enacted, That Washing
ton and Allegany counties are hereby exempted
from the operations of this law.
Sec. 2. And be it enacted, That this Act
shall take effect the first Tuesday Of April,
eighteen hundred and seventy.
Approved April 4th, 1870.
ODEN BOWIE,
Governor.