The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1870-08-25
NOTICE
To Tax Collectors and others.
STATE OF MARYLAND, !
Treasury Department, !


Comptroller's Office, Annapolis Md.
VOUR attention is hereby called TO the
Il following Laws passed ut the January
Session, 1870, TO wit:
CHAPTER a25-SuB. SECTION 5.-It shall
be the duty of the several collectors of taxes
to pay orer under oath 10 The Treasurer of
the State Of Maryland, and to the treasurer
of the respective counties, or to return un-
der oath to the County Commissioners of
the respective counties where there is no
county treasurer, on he first Tuesday of
July nsri, after said taxes arc placed in their
hands for collection, and on The first Tues.
day in each and eUeIy October, JdnuaJv,
1prit July, and thereafter, the amount col.
lected by them, until the collections are
completed and or failure TO make such
quarterly payments or returns, the delin.
quen collector may be rcmorcd By the County
Commissioners, and at the end of the time
herein allowed for the collection aforesaid
by said collectors they and each of them
shall make to the county treasurer, or to the
County Commissioners, where there is no
county treasurer, full and complete re
turn, under oath, of the whole amount of
taxes collected by them during the year,
and on failure to complete within eighteen
months from the day and date of receiving
said taxes for collection, the collection and
return for the whole amount thereof to the
State Treasurer aud to the county treasurer
or the County Commissioners. or their order
respectively, except such sums as the Coun.
ty Commissioners, upon the examination OF
the returns Of said collection, may deter.
mine to he aud 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
Tor state taxes to the next term of the Cir.
cut Court thereafter; aud the said Court is
hereby authorized and required, upon mo.
ton OF the attorney of said Commissioners,
or the attorney of the State, after notice TO
SAID collectors and their suretes, to take
judgment without stay of execution for such
amounts as may be found due by them for
non payment or settlement of said taxes,
and the amount of said judgment shall be
collected within ninety days thereafter nor
shall any case be postponed beyond the
term of The said Circuit Court in which snch
action may be brought, as hereinbelare pre.
scribed.
suR SEC G.-The County Commissioners
shdY nat rsgpp0im 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 eypi.
ration of the year in which such tax bills
have been placed in their hands for collec
ton, unless said County Commissioners
shallhave been sati ,ficd by u statement made
to them under oath, that the said collectors
have complied with all the requirements of
this law, aud that the said dclinauencies
were uncoilectable; and the said Commis.
sioners may require from collectors any
further proof which in their Judgment may
seem necessary.
CHAPTER 3Gl-SEcTIox 2.-1gi be II
enacted, That ifany Cerk, Register of WIS,
Sheriff, Collector Of Tares. Notayy Public.
or other officer rhoSe duty il is 10 collect
rerenue due the State Of Maryland, or any
county thereof, shall after the recent of the
said revenue by him, wilfnly detain the same
IN his possession, and neglect to nan he
same into the Treasury of the State, or to
the County Commissioners, or the proper
officer authorized to receive the same. for
more than sirty days afler the dan upon
iohich Il Is made by idw his duty 10 pag The
same, or If no particular day he appointe.
by law for said payment, and such officer
shall detain any revenue due to the State,
or to any county thereof, and which it Is
his duty to collect, and which he shall hace
collected and shall neglect 10 pay the same
INTO the Treasury Of the State, or to the
County Commissioners, or the proper
officer authorized to receive the same, for
the space 9f sir months after he shall hare
so collected The same, saOh officer 80 offending
an either case, shall be deemed 10 Be a De
tdutter, dAd upon indictment and conriction
rsftereof, shall in addition to any other pen.
~atties already Rrqnide@ ly lao, be punished
py a fine not erceediny fire hundred dollars,
ana De Imprisoned not erceeding sirty days
for each offence.
Published by order ofthe County Com.
missioners,
JAMES BLIZZARD,
aup Il-3t rIa.L