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


LCHAPTER 179.J
AN ACT
To repeal section ffty-fve to sixty -feur, in
elusive, of the Public Local Laws OF Balti-
mere 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 l. Be it enacted by the General AS
sembly of Maryland, That sections So to Ga in
elusive Of the Public Local Laws of Baltimore
county entitled "Collecter" and sections
the same are hereby repealed and the follow
ing sections entitled Treasurer and Collector"
enacted in lien thereof.
SECTION 2. BE it 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-
ers upon his office, shall take an oath in due
orm of law, to be administered by either OF
the Judges of the Circuit Court, faithfully to
perform the duties OF the same aud shall re-
ceive compensation for his services at the rate
II twenty fl We hundred dollars per annum.
SEC. 4. He shall also execute to the State of
Maryland a good and suffic lent bond to be aP-
proved by the County Commissioners with not
ess than two securities in the penal sum OF
tJrty thousand dollars, for the faithful per
ormance of his duties, aud the securities so
equired shall make oath IN due TORN vi law,
hat they are possessed Ia their own right OF
unencum bered real estate situated in Batl-
more city or county equal in value to the
mount of their bond. 1t shall be the duty OF
i1e County Commissioners thereupon to cause
the records to be searched by q Competent per-
son for the purpose OF ascerteInlDg the truth
II such oath, and the person making the search
snail under oath report to the Commissioners
TIE 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 Treasurer'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 appointment OF
a suitab BILE person for the remainder of the
term, whe before he en- ters its duties shall
qualify and bond as herei q bee directed.
SEC. 6. Be itenGcted, 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
amountdue 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 fer 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 1T 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 it enacted, That it shall De the
duty of the Treasurer as soon as the annual
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
enc in the city of Baltimore, and to prepare
the bill of each taxpayer with an abstract OF
section nine of this act printed thereon, and
on application, shall forward the bill by mail
or other wise to the person or his agent to whom
the taxes have been assessed.
SEC. 9. And be it enacted, That the annual
tax levy made by the County Commissioners
- = ! ~avrhle on the first day
sha nSve ueeu madg-and from ali taxes 40
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 five per cent. shall be made on all taxes
paid during the month of July a 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
paid 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 msnth of November a !
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
cut discount or interest shall be required but
uponan bills remaining un paid after tha time.
hall hn obo aol
the date when they shall have been due and
payable.
Sec. 10. And be ii 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
thirty-irst day of Decor 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 conspicuously posted in various places of
the district, and he shall attend in same man
ner in the city of Baltimore, one day in each
month. Tor the like purpose, and the time and
Dlace shall be announced at least one week in
advance by advertisement day in some
newspaper published in the said city, and the =
'ntire yearly expense for these duties shall IN
40 case exceed the sum of one hundred doll
ars, in addition to his salary.
SEC. IL. BE 1t enacted, That on the FIRST Mon
lay OF February following, he shall prepare
nd publish two several times in two newspa-
'ers issued in Baltimore county having the
argest circulation, and one in the city of Bal
imore, list of all delinquent tax PAYERS,
citing forth the name of the person to whom
he property is assessed, where located. the
ear for which the taxes due, and the orig
nal amount OF the same, all of which shall be \
m braced in p single line.
Sec. II. BE 1t enacted, that ifany taxes so lev
I'd shall not be paid according to this act prior u
, the first day OF April in the year following O.
nat on which they shall have been levied the II
treasurer shall send by mail to the person or II
is agent, by whom the same is due addressed Il
} the supposed nearest post office, a copy of
ne said tax bill with the interest due, and q Sc
etice annexed, stating that unless the same is s.
aid within ter days, collection thereof will II
Q enforced according to law. If the said tax
i'll and interest shall not be paid within the
me specified in said notice. the Treasurer
TALL place the same in the hands OF the Sher-
of Baltimore county, whose bond shall be
ablo for any neglect or default on his part to
srform the duties hereby imposed, and he is
ereby authorized to levy upon the real and
'rsonal property of the party neglecting to
~ and to expose the same at public sale for
sh to the highest bidder, after giving twenty 4
lys notice of the time and place. by advertise y
ent in two newspapers published in Towson-
wn, and by hand bills posted at not less than
70 public places in the neighborhood of the
lie. He shall be entitled to retain out Of the -
eeeeds of such sale the amount of taxes with kt
interest and the costs Of such levy and sale
d pay over any excess to the owners of the
operty thus sold, and to execute and deliver (
the purchasers of any real estate a sufficient
ed therefor, and at once to pay the Treas w,
or the amount due for taxes, and interest. "
d the execution of the deed from the Sheriff
rein provided, and its production in any
it or of duly attested copy thereof, shall be
ina tacie proof of the regularity of the pro- -.
,dings of said sale. Provided that all sales oo'
real estate made by said Sheriff shall be re- -
tied to and ratified by the Circuit Court of :.
d county. O..
'Ec 10. Be it enacted, That in all cases of oul
sale of real estate under the preceding Sec Bus
D, the party ewning it prior to such sale, Dire
y redeem the same by repayment to the 90
'chaser thereof within period of two years
m the date of such sale the amount paid, x
h interest thereon at the rate of ten per fO
tum per annum from the day of SALE.
&c. II. The costs paid the Sheriff in max NJ,
a distress for taxes herein authorized, shall
is follows: for summoning and swearing TIVE O. q
'raisers and making out a schedule, one 0fl
ar, and the appraisers shall be entitled to IT;
cents each, and if The property is sold, the
riff shall receive six per centum on the
IS amount of sales. with such expenses as
= be incurred in printing and advertising, ~