The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1874-07-18

a 44tAt ~ -
A. As''o repeal Seeii1as iqsi5 s.. a. amend
50 y chapter iv8 hundFed and IA, I've. Or
the ae'S q ihe Gsnss,a Assembly 81 MAJ
land passed at DE Jansa3 session. eiel,.
teen hundred md seventy Two, fosty.sssen.
ioFty5Hi0e, aqd ilAy, q anenaeahs chapter
three haudFsa aud eighty 'ionr, 81 me ae,s
ofthe General Assembly passed Al Janansy
session, eighteen hundred and zareniy.t1o.
sixty, sixt5,one, and seventy .fonr Of ar,icle
eightyone, ofithe Code Of Public General
Laws, entitled aresenue and taxes. in q
far as the same may relate to Carroll coua.
y, and 70 enact additional sections IL arsi.
Gle seven, ofthe codeofPublic I.ocnl Laws.
entitled Carroll county, subtitle s'ssate and
county taxes
SEcTt0x 1. BE IL enacted BIZ he Grne,of
1ssenlbln Of Maryland, That sections forty
six, as amended by chapter two hundred and
! hfty-iive, ofthe acts Of the General Assembly,
passed at january session, eighteen hundred
and seventy-two, forty seven forty-nine and
fifty, as amended by chapter three hundred
and eighty four, Of the acts Of the General Az.
sembly passed at the January session. eighteen
hundred and seyenty-two, sixty, sixfy-one,
and seyenty.fonr Of article eighiy'one, Of the
Code of Public General Laws, entitled frey.
enue and taxes,D so far as the same relate to
Carroll county, be and the same are hereby
repealed, and the following enacted "a sec.
tons one hundred and forty-seyen, one hun.
dred and forty-eight, one hundred and forty.
nine, one hundred aud fifty, cue hundred and
hily-one, and one hundred and fiffy-two OF
said article seven, of the Code Of Public I,oeaS
Laws, entitled Carroll COUNTY, subtitle
Estate and county taxes
l47. All persons aud 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 10 deduction Of five Der centnm
on the amount Of said taxes ali that shal
pay the same on or before the first day al
October Of the said year, shall be entitled 70
. deduction Of four per centum; and All that
shall pay the same on or before the first dav
OF November Of the said year, shall be entitled
to deduction of three per centnm and NJ
the time Of receiving said taxes, the collector
shall make the deduction aforesaid, and note
the same upon the receipt given to tho 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.
las- 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
sldered 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 annnm.
l49 In all cases where either State or
county taxes or both shall be 10 arrear and
unpaid, and the collector shall Rnd Il neces-
sary to enforce the collection thereof, he shall
iirst leave with the party by whom the taxes
are 70 be paid, or al the usual place ofabode.
notice as follows, or toshe following effect
VIZ: "You are hereby notified thatth State
and county taxes, for the year. levied
on the property with which yon 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 collectthe same according to law.
100. 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 70 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 on AZ
the courthouse door Of said county. proceed
to sell by public auction the properly 80 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
ana expenses incurred in making such sale,
thereof
l5l. Nothing contained in the preceding
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 injary
to the owner thereof and shall preyioualy al.
rect the collector to make sale thereof without
DIVISION, and unless an entry Of sreh authority
70 such collector be previously made upon the
minutes Of the proceedings Of said commits
sioners
1872. 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 newsp>-
pers published in said county, or IN such
other manner as said commissioners shall di-
rect, which notice shall be as follows, or to
the following effect, viz. 'sThis Is tc give
notice that the County Commissioners of Car
roll county have this day made their annual
levy on the assessable property raid county,
for State and county taxes, for the year On
sert particular year j 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 10 a
deduction Of five per centum on the amount
Of said taxes, and if paid on or before the first
day Of October next a deduction Of four per
centnm, and If paid on or before the first day
OF November next deduction Of three per
centum that said taxes viii be in arrear on
the first day Of January next and bear interest
rom that date; that all persons OF incorpor-
aied institutions failing TO pay their State and
county taxes, before the same shall he IN
arrear, will render the property and estate Of
such delinquent liable to be sold for the
prompt payment Of said taxes = ------ Coun.
y Treasurer; and said notice shall be pub
ished in said newspapers daring he months
of July and December IN each aud every year.
SEc. 2. And De Il enacted, That this act
hall take effect from the date Of is passage.
Approved April 18th, 1874.
We hereby certify, that tho aforeeoine Is al
correct copy Of en- Act Of Assembly passed
January Session, 1874.
AUGUSTUS ASSAWAY.