The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1886-04-10
The New Tax Collector Law.

The New Tax Collector Law.
Following VIII he found the law, re-
Gently passed d. the Legislature, in re
gard to the collecting OF taxes in Cecil
county:
SEcrIpN !. z, Il ,ar'Ehg tie t,htru1
-iS$th,t'y q NUY'r1d, That sections I'll,
g., IS. O., -. G5, -. GS, 60. 20, Il, -
and -, OF the Code Of Public Loaa!
Laws, title Cecil County sub title
County Commissioners. as enacted by
the Act OF lSS2, chapter l,3, be, and the
same are hereby, repealed. aud the fol-
lowing sections enacted in lieu thereof:
CSC. 81. The county commissioners
OF Cecil county shall, at their regular
meeting, in the month of April, in each
year, appoint some person, Il resident of
said county, other than the clerk to said
commissioners, to be treasurer, whose
duty 1t Shalt be to collect aud disbnrse.
upon the order Of said commissioners, all
taxes levied in Cecil county, aud Shall
assess all now or missed property in said
county: and t1r this purpose he is hereby
clothed with AL the powers possessed by
collectors of taxes under the provisions
of the Code of Public General Laws: aud
the said treasurer may appoint ohe or
more deputies. who shall be Authorised
to act i'll his place. for whose acts he
shall be responsible, aud to whom lac
may pay such compensation as he shall
&c, NJ proper h. be deducted from lis
sa!ary, aud he stall receive an annual
siiary OF fifteen hundred dollars, and
twenty tive cents for each assessment of
real ami personal property. and five cents
Per head tor all dogs aud bitches re-
turned by him to the commissioners. and
ordered by them ID be entered on the
books Of their Office, and the said treas
urer shall execute to the Safe OF Mary
land NO bonds, one of fifteen thousand
dollars, conditioned for the proper col
lection ana payment - the State Treas
urer ui all State tax placed in his hands,
and the faithful performance of other
duties deV0lrlng upon him; and another
OF thirty thousand dollars, conditioned
for the proper collection and dishurse
ment of all moneys coming into his
hands Tor the county and the faithful
performance of other duties devolving on
him: said bond, to be approved by the
county commissioners and recorded in
the office of the Clerk Of the Circuit
Court Tor said county.
SEC. g.. it shall be the duty Of the
Treasurer. each year, as soon as the an
nual levy shall have been made. TO give
public notice thereof, 10y advertisements
IN not less than TWO newspapers pub
lishcG la SAID county; and said levy Shall
be due and payable gu the first day OF
September of the year i'll which it is
made; buJ there shall be allowed on all
taxes paid before the first day of Sep
TENDER, discount of five per cent: be
fore the first day OF October, discount
OF tour per ceut., and before the first day
OF November, discount of three per
ceut., and in the month of August, the
treasurer shall sit Tor two days at the
principal town III each election district;
aud, in the mouths OF September and
October, "3e day, for the purpose of re-
ceiving taxes; due notice Of which SIT
tings shall! be given by the said treasurer;
and the SAID treasurer shall report to the
county commissioners, at their regular
meeting, on the second Tuesday in each
mouth, the amount OF taxes Of all kinds
receives! by him up To that date, the
amount of disbursements made, and the
balance remaining in his hands; and the
sand treasurer shall deposit at tie close
Of each week, in banks designated by
the county commissioners, all moneys
that may have come into his hands dur
ing said week, the portion belonging to
the State to the credit of the Comp
troilcr of the State Treasury and that
belonging to the county to the credit OF
Cecil County" and shall receive there
for, from said banks, two Certificates OF
deposit and the said treasurer shall
Immediately forward to the comptroller
the ''errtiiicate," showing the amount
placed to his credit, and shall exhibit to
the county commissioners the one show
Ing the am"uDt paced to the credit of
Cecil County, and tie tie same il their
office: and the money thus deposited to
the credit of Cecil County" shall be
drawn ont only upon a check sigued by
the treasurer, and approved by the Presi-
dent OF the Board OF County Commits
sioners.
SEC. G3. On the first day OF January,
in each year, taxes shall be deemed in
arreaT, and upon all taxes remaining un-
paid after that time interest shall be
charged AID collected from the date
when they shall have been due aud pay
able; and Immediately after the first day
of January, the treasurer shall cause
notice to be given to each delinquent
.aent, the taxes due thereon, and the
charges that have been added, and wan
ing SAID delinquent, :hat unless settle
meut IN fail be made before the first day
OF April, ensuing the property so as
ses5cd and taxed will be levied on, al
yeltiSed aad sold, according to the pre-
visions OF the Code Of Pablo General
Laws, and all tax bills unpaid on the
l.. \ IL, i. l.,
placed IN The hands OF the sheriff of the
county, WHO shall proceed to seize the
property on which said taxes are due,
ana dispose of the same to pay said
taxes and charges thereon; and for this
purpose, the said sheriff is hereby clothed
with all the powers possessed by c0lec-
tors of taxes under the provisions of the
Code of Public General Laws: and the
sheriff shall report to the treasurer be-
fore the first day of June, in each year,
all collections made by him; provided,
that if the value of the property levied
upon shall not be sufficient to cover the
amount of taxes in arrears, charges there
on, and the cost OF advertising and sale,
as required by the Code of Public Gen
eral Laws, then L less expensive method
| of advertising aud sale shall be adopted:
| llbNN't'i, lO ACNtI, IhdJ dI IthHI lplSc
public notices of said sale shall be posted
! in the district in Which the delinquent
resides, OF his or her property is located,
! not less than ten days prior to the sale:
! and the treasurer shall close the tax &C
! counts, each year, on OF before the sec,
ond Tuesday in .Iune, and shall compel
the settlement OF all claims in full, on OF
| before that date.
/ I ,iAptt.na.ts h,.lyE ~
papers belonging to the Office of treas
urer are hereby declared to- be the prop
erty of Cecil county, aad at all times
shall be aubjart to .hc examination OF
! the county :mmiSsioncrs.
SEC. 90. The county commissioners
( suall at the time Of making the annual
/ levy, levy sufficient sum, by estimate,
/ 10 cover the discount to payers, and
! &c compensation to the treasurer pro
/ y!ded for in preceding sections.
! SEQ IS. That the duties imposed upon
| collectors OF taxes in regard to the assess.
melt and collection OF taxes upon dogs
and bitches in said county, by chapter
| 30l, of the Acts of lSS2, are hereby i'm
posed upon the treasurer to be elected
under this Act. and all the powers given
to and conferred by the SAID Act to the
collector Of taxes, are hereby given It
and conferred upon the said treasurer.
SEC. ,. and be Il cndrici, Tat al
Acts or parts Of Acts inconsistent witt
this Act, be, and the same are hereby
repealed.
SEC. ). .1od he ii cuoct,d, That thi:
Act shall take effect from and after the
/ date OF its passage.