The Baltimore County union. [volume] (Towsontown, Md.) 1865-1909, 1876-04-22
PUBLIC LOCAL LAW.
HAPPIER 1871
AN ACT

[CHAPTER 1871
AN ACT
To repeal section ffty-fvs to sixty four, in
elusive, of the Public Local Laws OF Baltl-
more county entitled Collector" and Sec
ten seventy light to ninety, inclusive, en-
titled "Treasurer," and enact the following,
entitled Treasurer and Collector" in lieu
thereof.
SECTION /. Be it enacted by the General As
sembly of Maryland, That sections SIS to Ga in
elusive of the Public Local Laws of Baltimore
county entitled "Collectsr" and sections
rs to 80 inclusive, entitled Treasurer" be, and
the same are hereby repealed and the follow
ing sections entitled Treasurer and Collector"
enacted in lieu thereof.
SECTION 2. Be ii enacted, That at each gener-
al election held in Baltimore county, the legal
voters thereof shall elect by ballot, Treasu-
rer, whose duty it shall be to receive all
moneys which may be due the said county,
and pay ali claims against the same.
SEC. 8. The person so selected before he en-
iers upon his office, shall take an oath in due
form of law, to be administered by either OF
the Judges of the Circuit Court, faithfully to
perform the duties OF the same, and shall re-
ceive compensation for his services at the rate
u twenty We hundred dollars per annum.
SEC. 4. lie shall also execute TO the State of
Maryland good and sufficient bond to be aP
proved by the County Commissioners with not
1888 than two securities in the penal sum of
l9rty thousand dollars, for the faithful per
lormance OF his duties, and toe securities so
ed4ired shall make oath q due form Of law,
that they are possessed III taeir own right of
upeneum bered real estate situated in BAti-
Iuore city or county equal IN value to the
mount of their Dpnd. 1t shall be the duty OF
zoe County Commissioners thereup0D to cause
the records to be searched by competent per-
ION for the purpose OF ascertslnng the truth
# such oath, and the person p%klng the search
snall under oath report to the COMMISSIONERS
tne result of such examination.
SEC. 5. In default of the person elected to
execute the bond herein before required or in
the event OF the Tressurer's removal, death or
resignation, the County Commissioners shall
declare the said Office vacant and shall at once
proceed to fill the same by the appontme mt Of
Il suitable person for the remainder of the
ternl, who before he enters og its duties shall
qualify and bond as hereiube'o directed
Sec. 6. Be itenacted, That the Treasurer shall
enter on books kept for that purpose accounts
of all taxes to be collected by him, with the
names of the owners of the property so taxed,
the particulars thereof, and the rate aud
amount due on the same, together with all other
taxable property and the rate and amount due
on the same, and shall place thereon all cred
its whether for money received, transfers, in
solvencies, discounts or attachments, and it
shall be the further duty of said Treasurer to
enter alphabetically on his ledger the entire
account of each tax payer in one place, so the
whole may be seen and examined by the sew
eral persons to whom the property Is assessed.
SEC. 7. Be ii enacted, That he shall appoint
such clerks as may be found necessary to the
proper discharge of the duties of his office, but
the aggregate salaries OF such clerks shall III
no case exceed the sum of one thousand five
hundred dollars per annum.
SEC. s. And be ii enacted, That it shall be the
duty OF the Treasurer as soon as the annua!
tax levy shall have been made to give public
notice thereof by advertisement three different
times in two newspapers having the largest
circulation published in Baltimore county, and
one in the city of Baltimore, and to prepare
the bill of each tax payer with an abstract OF
section nine of this act printed thereon, and
on application, shall forward the bill by mail
or otherw wise to the person or his agent to whom
the taxes have been assessed.
Sec. 9. And be 1t enacted, That the annual
tax levy made by the County Commissioners
shall be due and payable on the first day
Of the month next following that on which it
all have been made and from all taxes so
levied which shall be paid prior to the first
day of June discount of six per cent. shall
be deducted from the amount thereof on all
taxes paid during the month OF June discount
Of i've per cent. shall be made on all taxes
paid during the month of July discount Of
Jour per cent. shall be made; on all taxes paid
during the month of August a discount of
three per cent. shall be made; on all taxes
maid during the month of September a dis
count Of two per cent. shall be made; on all
taxes paid during the month of October dis
count Of one per cent shall be made; on all
taxes paid during the month of November d
discount of one half of one per cent. shall be
made; and upon all bills paid during the
month of December the amount thereof with
out discount or interest shall be required, but
upon all bills remaining unpaid after that time,
interest shall be charged and collected from
the date when they shall have been due and
payable.
SEC. 10. And be 1T enacted, That it shall be
the duty of the Treasurer to attend in person
or by deputy in each election district two
DAYS between the first day of September and
thirtv- first day of Decenb Der in each year for
the purpose Of receiving taxes; and the place
and time of such visit shall be made known,
not less than one week in advance, by hand
bills ccnspicuously posted in various places OF
tho district, and he shall attend in same man
ner in the city of Baltimore, one day in each
month for the like purpose, and the time and
place shall be announced at least one week IN
advance by advertisement one day in some
newspaper published in the said city, and the
entire YEARLY expense for these duties shall IN
no case exceed the sum Of one hundred doll
lars, in addition to his salary.
SEC. IL. Be it enacted, That on the first Mon
day of February following, he shall prepare
and publish two several times in two newspa-
pers issued in Baltimore county having the
largest circulation, and one in the city OF Bal
tinore, a list of all delinquent tax payers,
setting forth the name Of the person to whom
the propertyis assessed, where located, the
year for which the taxes are due, and the org
inal amount Of the same, all of which shall be
embraced in single line.
SEC. IL. Be it enacted, that ifany taxes sol lev
led shall not be paid according to this act prior
to the first day OK April in the year following
that on which thew shall have been levied, the
Treasurer shall send by mail to the person or
his agent by whom the same is due addressed
to the supposed nearest post office, copy OF
the said tax bill with the interest due. and
notice annexed, stating that unless the same IS
paid within ter days, collection thereof Will
be enforced according to law. II the said tax
bill and interest shall not be paid within the
time specified in said notice, the Treasurer
shall place the same in the hands OF the Sher-
iff of Baltimore county, whose bond shall be
liable for any neglect or default on his part to
perform the duties hereby imposed, and he is
hereby authorized to levy upon the real and
personal property of the party neglectlng to
pay and to expose the same at puollc sale Ior
cash to the highest bidder, after giving twenty
DAYS notice of the time and place. by advertise
ment in two newspapers published in Towson-
town, and by hand bills posted at not less than
two public places in the neighborhood of the
sale He shall be entitled to retain out of the
proceeds of such sale the amount of taxes with
all interest and the costs Of such levy and sale
and paw over any excess to The owners OF the
property thus sold, and to execute and deliver
to the purchasers of any real estate sufficient
deed therefor and at once to pay the Treas
urer the amount due for taxes, and interest.
and the execution of the deed from the Sheriff
herein provided, and its production in any
suit or of duly attested copy thereof, shall be
prima facie proof of the regularity of the pro-
cnedings of said SALE Provided that all sales
of real estate made by said Sheriff shall be re
ported to and ratified by the Circuit Court of
said county.
SEC. 10. Be 1t enacted, That in all cases OF
the sale Of real estate under the preceding Sec
ton, the party owning it prior to such sale,
NAV redeem the same by repayment to the
purchaser thereof within period OF two years
from the date Of such sale the amount paid,
with interest thereon at the rate of ten per
centum per annum from the day of sale.
Sac. H. The costs paid the Sheriff in max