The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1882-04-15
PC BLIC LOCAL LAW.
IN CECIL COUNTY
PUBLISHED i:Y AUTHORITY.
CHAPTER l13.


AN act TO add additional sections to the
Code of Pnhlic Local Laws, title Cecil
County," subtitle Conatv Commissions
rrS. providing for tn" Collection eff Tax-
e> i'll Cecil county as follows:
SEcr1oNl. BE it enacf-d By the Genc,u7 assembly
Of HGrYiand That the following sections he and
the same are hereby added TO the Code .. Public
Local Laws. titled "C"cil County subtitle
County Commissioners. to read ~ follows:
Section SXtv-ouc There shall he in each election
district al Cecil county Il Collector vi State and
County Taxes who shall he appointed by the
County Commissioners on or before the second
Tuesday i'll April OF each year He shall execute
to the State ~ Mary land on or before the second
Tuesday of May succeeding his appointment
."od and sufficient bond. 10 be Approved by the
County Commissioners. in double the
amount OF State tax that Will he entrusted to him
nr collection. and in like manner. or before the
second Tuesday OF June in the same year another
bond 10 the State OF 1laryla 10 tee also HpirOv
ed by the County Commissioners in sum double
the ahoGnt Of county tax that will he entrusted
TO him Tor CORRECTION: and each bond shall have nj
least three suretIes who shall make oath in due
form OF law that they are possessed in their own
right over and above all debts or other claims
against them. real property equal in value 10 the
amount OF Their bond, and the Commissioners be
tore approving said bonds shall. by causing the
records I" he searched or otherwise. ascertain the
truth vi such oath
shall nc to collect and pay over TO the proper 9th
GERS ~ the State ard county taNc- lowed in his
district and 10 diligently search Tor at uII
cash value, and report Il the County Commission
AL missed property i'll his district liable
taxation: and ut the time executing the first
bond mentioned in the aiorcgUng section he stall
take the following" oath before the Cl"rk OF the
Circuit Court Tor Cccll county: Il -- Col
lect0r OF State and County Taxes in the-ils-
tr!ct OF Cecil county. do swear that Will well and
truly execute the uutcS IMPOSED upon me 10y Law:
that viii collect and pay over promptly ali
moneys coming into my hands Tor the State or
county. and not, either directly or Indirectly
Whatever: that will make diiigeut search Tor new
CT missed property and justly ami lmpartialIy
value the same
Section SiNty-three. The conversation OF said
Collector shall be fixed by the Commissioners ut
the time Of appointment, and for all services rcnd
"red shall not exceed iotir pcrccntum o the whole
amount ul taASs collected ny him.
Section SiXiy-our. The Clerk OF the County
Commit >,pners >hall collect and ac,.,ant ;,,r al
such claims as shall be placed i'll his hands FOR col
lection by the said Commissioners. the collection
vi which is not otherwise provided Tor i'll this Act
Section Sixth live. Ii shall be the ,utv Of tho
Clerk vi the County commissioners each wear as
the annual levy shall have been made to
give public neticc thereof by Publication in not
more than t"o newspapers published in Cecil
county. oncc week Tor one month; and on or be-
fore III" trsl day OF August in each year said Clerk
shall! deliver 10 each Collector 81 copy OF the ~.
-essrncnt Tor his district with statement OF the
rate ut tdate for said year aud the aggregate
amouu, ;'.ac",! il his hands Tor cutrctiou
Section Sixty iiX. The annual levy made nv
County commissioners shall he be due and pava-
!:lc on the first day 81 September OF the year in
which ii it made: but the Commissioners shall al
Low Oh al taxes paid before the nrst day uI Sep
tcmh=ra Discount OF four per cent; on all taxes
paid before the init day .! November a discount
of two yer. cent: Oh all taxes paid before the first
day of December a discount OF Que per cent said
discount IN apply only 10 county taN aud tie dIs-
counts on State tax |" remain rs regulated 10y the
to!e u Public Gc"c:al Laws.
Section siN.y-aeveE. The County Commits. SION
ers on VI before the second Tuesday OF August IN
each year, shall naIue six days prior TO the first
day vi September. six days prior To the iirst day
OF October six day prior I" the first dry OF No
yember and six days prior IL the first day OF De
cenihcr FOR the sitting OF the Collectors in their
respective districts. Tor the purpose oi receiving
taxes and the Commissioners shalt alsa dcGlgnatc
the places i'll each DISTRICT at whrh the sttIngs
shall he held. and shall require their clerks to give
ruhlir aa,!ec al the dhya and places so named and
designated,
Section SiXty-eiyht And the Collectors shall
within live days after the close Of each sitin" paw
to the State Treasurer and to the Clerk OF the
County Commissioners the taxes received by them
during said sitting: and Il failure to comply Nth
this section so iar rs it relates TO county taxes shall
subject the Collector or Collectors :" tliiag TO a
loss OF the discount allowed ~ aim III ;hein dur
Ing said sitting. Iut. iiir tcrk al the Cquuty Com
lnlS;I4pfls iHr All Ia feetINed hy EiNl IRON Coz
!tg.E- after the expiration al tile live days sue
cee.iinE each sitting. shall give his receipt Tor the
actual amount paid without discount.
Section Sixty -ninc. Tn the nrst day OF January
taxes shall he deemed III arrcar, and the Collectors
shall make out Tor eacn delinquent III their re-
SpectiNc districts statement OF amount OF taxes
due from SAID delinquent. and shall ut once pre-
sent the statement 10 such deiluuuepl ~ his or
h"r agent. together vi = ustcr tt,ui unless set
tien"nt IA lHl iHa,i ~ i,!t before the nr>i day
Of .tp,Il they will proceed IL levy on advertise.
ami soil MS ur her property according the bro
visions oi the Code OF lupilc General Laws: and
The Collectors shall 50 proceed against all dclril-
uuenls on the hrst day vi April nut II the value,
property levied Il, on snaIi hot he sufficient
to cover amount ul ttIAcS iii :rre;ur a:I; tn,
cost at ad'eltsil,s ana sale as rcuul:i'il by the
Code oi GENERAL l. Tvs. then the tI!ieelors shall
adopt less cNpeGslTE p,r,n,A OF advertising aud
Saiei pfN iu,.. h""rEci that 1T least three public
nai,,S Of said sale Shall be posted III the District
i'll when the delinquent Resides. his or her pro-
perty is located at least ten days prlor TO da!
vi sale.
Section Seventy The Collectors shall cla.c their
accounts Tor both State and ccUpts taS.s before
the hrst day o. May, III aa:h Year and before re-
ceirinSS GfetiiS ii COMMISSIONS on State col
lela ,lali be required 10 exhibit to the Clerk OF
The County Commissioners the state Trcasurer's
receipt i'll null Tor the same.
Section Seventy-onc The bonds of Collectors
failing 10 comply with the provisions # ;be l,r.-
cedi'g section shall be put H. .EItDy the Cominis
Siohers AT tn" nr.t ala. OF the Circuit Court OF
CeCl c..nu,, succeeding the first uny OF Nav uu-
less said Collectors shall show good ana sufficient
reason tor poStpunemcnt shall not b.. for n longer
time than til the term OF Court next after that
succeeding the ilrst day oi May and c,. all sums
that said Collectors may BE- =. arrears on the first
DAY 3; Nay, thcy shall be charged interest AZ the
rate OF sin per cent per aunum from the first ,iay
OF January vi that year.
section SeVenty-twu. All documents books and |
papers belonging 10 the office OF Collector are here
by declared 10 be the property OF Cecil county.
and at all times shall be subject to the cy:,nina
tOn OF the County Commissioners
Section Serenity sht..l the County commissions |
-. si.!, III the Time III making the annual lew
levy sufficient sum by estimate cover the dis
count TO taxpayers and commissions to Collectors
provided Tor III l'reccdin" sections.
SFCroN =. ind he il snGcfcd That al! Acts or |
parts oi Acts. inconsistent with this Act be and
the sam" are hereby repealed.
SE,TloN@. and BE- ii ehdCtsG. That hi. Act shall |
tax" effect from AMI after lo .ato It's passage
OTIS kEILFOLTZ |
Speaker of the House al delegates
GEO. HAWKINS WILLIAMS
President oi the Senate /!
approved this Goth day "t March, 1852
WILLIAM L. HAMILTON,
airii l"-"w So, ,IIo,.