The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1874-07-04
Public Local Laws
CHAPTER 512.

- s'" tly-fFe, Of
the acts OF the General Assembly Of Mar
land, passed at the January sessio, ~,
teen hundred and seventy.two, forty. seven
foriy.nine, and fly, as amended BY cha,,.
three hundred and cighty.four, of the ,.,.
of the General Assembly, passed at JaOo,,.
session., eighteen hundred and seycniy.two
sixty, sixty-one, and seventy.four of .,,;.,.
eighiy-one' of the Code of Public Genenl
Laws, entitled "revenue and taxes in :.
far as the same may relate to Carroll con-,
ty, and to enact additional sections 10 a.,
Gle seven, ofthe Code ofPublic Local Isv,
entitled Carroll county, subtitle "s,at. ,,d
county taxes
SECTION !. BE IL enacted by N, c..,
assembly Of Maryland, That sections so.,u
six, as amended by chapter two hundred asyI
iifty.fve, of the acts of the General A SsenlIH ~
passed at January session, eighteen hunJ,sl
and seventy two, fOrty.seven, forty. nina ~
fifty, as amended by chapter three hundsaa
and eghty.iour, Of the acts of the OeneraI A.
sembly, passed at the january session, eivh,ao.
hundred and seyenty-two, sixty. sixty.oaa
and seventy-four Of article eighty. one. 81 NJ
Code of Public General Laws, entitled ,,.ar
enue and taxes so far as the same relate y
Carroll county, be and the same arc be,.ts
repealed, and the following enacted as W.
tons, one hundred and forty.seven, one bro
dred and forty eight, one hundred and sor,.
nine, one hundred and fifty, one hundred VA
fifiy.one, and one hundred and 6ftv.two ' ~
said article seven, Of the Code ofPublic Iocsl
Laws, entitled Carroll county, Subtitle
''State and county taxes
147. All persons and Incorporate ins,;,n.
tons that shall pay their State and county
taxes on or before the first day Of September
Of the year for which they were levied, sbsll
be entitled to deduction Of five per centum
on the amount of said taxes ali that sbaI
pay the same on or before the first day Of
October Of the said year, shall be entitled to
deduction Of four per centum; and ali 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 al
the time of receiving said taxes, the collector
shall make the deduction aforesaid, and no,s
the same upon the receipt given to the per.
sons or incorporate institutions SO paying, bu,
nothing herein contained shall extend TO taxes
payable on the public debt of Maryland, or
the stock loans Of the City OF Baltimore.
liS. 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.
l49. In all cases where either State Or
county taxes or both shall be in arrear and
unpaid and the collector shall find il 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 as follows, or to the following effect,
viz: "You are hereby notified that the Sta,s
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 unles,
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 th,
said taxes are not then paid il 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, ant
after giving at least twenty days notice OF III,
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 n
the courthouse door of said county, proceed
to sell by public auction the property so leyiet
on, for cash TO the highest bidder, retainin,
out OF the proceeds Of such sale the amour;
OF the taxes due from such delinquent Will
the interest thereon, together with the cost,
and expenses incurred in making such sale
and to pay the surplus, il any, to the Owner
thereof.
15l. Nothing contained in the preceding
sections shall authorize any collector to sci
more Of any tract of land or lot ofground thar
may prove sufficient TO discharge the take,
and legal charges thereon due, unless III,
county commissioners shall be Of the Opinion
that such lot Of ground or tract Of land viii
not admit oil division without material iniur,
to the owner thereof, and shall previously d
rect the collector TO make sale thereof withou
division, and unless an entry OF such authorit
to such collector be previously made upon tn
minutes OF the proceedings Of said commits
sioners.
io2. The county treasurer shall in eaci
ana 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 sue
other manner as said commissioners shall di
rect, which notice shall be as follows, or I,
the following effect, viz: This is TO Civ
notice that the County Commissioners Of Car
roll county have this day made their annus
ieVy on the assessablc property Of said county
LOT state and county taxes, for the year ia
sert particular year y that all persons or in
corporate institutions that shall pay thei
state and county taxes on or before the fir.
oay OF September next, shall be entitled 10
deduction OF five per centum on the amour
OF said taxes, and it paid ON or before the FRI
Jay oil October next a deduction of four D,
centumi and If paid on or beforc'ihe first ia
OF November next deduction Of three D,
eentum that said taxes will be in arrear o
she hrst day OF January next and bear intere.
from that date; that all persons or incorpol
ated institutions failing to pay their State IN,
county taxes, before the same shall be j
arrear, will render the property and estate {
such delinquent liable TO be sold for III
prompt payment Of said taxes y - Com
y Treasurer; and said notice shall be pull
hshed In said newspapers during the month
OF July and December in each and every veal
SIC. 2 Aud be IL enacted, That this nc
snail take effect from the date Of its passage
Approved April 18th, 1874
We hereby certify, that the aioregoing Is
correct copy of an Act of Assembly passe
January Session, 1874.
AUGUSTUS GASSAwAY,
Secretary Of the Senate