The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1874-07-11
Public Local Laws.
CIIAPTER 512.

-" ~ "tefeht netuoho ioft1 -siAf ~ hintnu-
ed by chapter two hundred and ifty-fye, Of
the acts ofthe General Assembly Of Mary.
land, passed at the January session, eigh.
teen hundred and seyenty-two, fcrty.seven,
forty.nine, and fifty, as amended by chapter
three hundred and eighty-four, Of the acts
Of the General Assembly, passed at January
session, eighteen hundred and seventy two,
sixty, sixty-one, and seyenty-four Of article |
eghty.one, of the Code Of Public General
Laws, entitled "reycnue and taxes, in so
far as the same may relate to Carroll coun-
ty, and to enact additional sections to arti
Gle seven, ofthe Code Of Public Local laws,
entitled Carroll county, subtitle estate aud
county taxes"
SECTION /. BE IL enacted J,n the General
assembly of Maryland, That sections forty.
six, as amended by chapter two hundred and
fifty-fye, of the acts of the General Assembly, |
passed at January session, eighteen hundred |
and seyenty-two, forty-seyen, forty-nine and |
fifty, as amended by chapter three hundred |
and eighty -four, of the acts of the General As
sembly, passed at the January session, eighteen
hundred and seventy.two, sixty, sixty -one,
and seventy-four Of article eighty.one, Of the |
Code Of Public General Laws entitled ''rev.
enue and taxes, so far as the same relate to
Carroll county, be and the same are hereby
repealed, and the following enacted as sec.
tons, one hundred and forty-seven, one hun
dred and forty eight one hundred and forty.
nine, one hundred and fifty, one hundred and
| 6ity-one, and one hundred and fifty-two Of
said article seven, Of the Code Of Public Local
Laws, entitled Carroll county, subtitle
estate and county taxes"
| l47. All persons and incorporate institu.
tons that shall pay their State and county
taxes on or before the first day of September
of the year for which they we're levied, shall
be entitled to deduction Of FIVE per centum
on the amount Of said taxes all that shall
pay the same on or before the first day Of
October Of the said year, shall be entitled to
a deduction of four per centum; and all that
shall pay the same on or before the first day
Of November Of the said year, shall be entitled
to deduction of three per centum and at
the time Of receiving said taxes, the collector
shall make the deduction aforesaid, and note
the same upon the receipt given to the per-
sons or incorporate institutions so paying but
nothing herein contained shall extend to taxes
payable on the public debt of Maryland, or
the stock loans Of the City of Baltimore.
l4S. All State and county taxes shall be
liens on the real estate of the party indebted.
from the date Of their levy, and shall be con.
sidered in arrears on the first day of January
next succeeding the date of their levy, and
shall bear interest from that date at the rate
OF SIX per centum per annum.
49, In all cases where either State or
/ tp tax hot hall 10 -, a
unpaid, and the collector shall find it neces.
sary to enforce the collection thereof, he shall
first leave with the party by whom the taxes
are to be paid, or at the usual place ofabode,
notice us follows, or to the following effect,
viz: "1ou are hereby notified that the State
and county taxes, for the year, levied
on the property with which you are assessed
amounting to the sum OF - dollars and
- cents, are due and in arrear, and unless
the same are paid within thirty days from the
date hereof, with the interest thereon, will
proceed to collect the same according to law 2
$50. After the proceedings required by the
preceding section shall have been had, II the
said taxes are not then paid it shall only be
necessary for the collector to levy on the real
or personal property, or both, of any delin-
quent within the limits Of Carroll comfy, and
after giving at least twenty days notice Of the
time, place, and terms of sale, by advertise
ment in not less than one newspaper publish
ed in said county, shall, on the premises or at
the courthouse door Of said county, proceed
to sell by public auction the property SO levied
on, for cash to the highest bidder, retaining
out of the proceeds Of such sale the amount
Of the taxes due from such delinquent with
the interest thereon, together with the costs
and expenses incurred in making such sale,
and to pay the surplus, il any, to the owner
thereof.
l5l. Nothing contained in the prece ding
sections shall authorize any collector to sell
more of any tract of land or lot ofground than
may prove sufficient to discharge the taxes
and legal charges thereon due, unless the
county commissioners shall be of the opinion
that such lot Of ground or tract Of land will
not admit of division without material injury
to the owner thereof, and shall previously d.
rect the collector to make sale thereof without
division, and unless an entry of such authority
to such collector be previously made upon the
minutes Of the proceedings Of said commits
sioners.
l52. The county treasurer shall in each
and every year, as soon as the county com.
missioners shall have made their annual levy,
give notice by advertisement in two newspa-
pers published in said county, or in such
other manner as said commissioners shall d.
ANStf "iiiIi HotiSc sntl NC US iuiuWb, 10
the following effect, viz: This is to give
notice that the County Commissioners of Car
roll county have this day made their annual
levy on the assessable property of said county,
for State and county taxes, for the year lin
sert particular year y that all persons or in
corporate institutions that shall pay their
State and county taxes on or before the first
day OF September next, shall be entitled to
deduction of five per centum on the amount
of said taxes, and if paid ON or before the first
day of October next deduction Of four per
centum, and IL paid on or before the first day
Of November next deduction Of three per
centum that said taxes will be in arrear ON
the first day Of January next and bear interest
from that date 7; that all persons or incorpor-
ated institutions failing to pay their State and
county taxes, before the same shall be in
arrear, will render the property and estate of
such delinquent liable to be sold for the
prompt payment of said taxes '--- Coun-
ty Treasurer; and said notice shall be pub
lished in said newspapers during the months
Of July and December in each and every year.
SEC. 2. And be IL enacted That this act
shall take effect from the date Of its passage.
Approved April 18th, 1874.
We hereby certify, that the aforegoing is a
correct copy Of an Act of Assembly passed
January Session, 1874.
AUGUSTUS GASSAWAY,
Secretary of the Senate.
| NJ " KIM