The Republican. [volume] (Oakland, Md.) 1877-current, 1888-04-14


to the State of Maryland, such bond as is now
or may hereafter be required by law, as the
collector of State taxes, which bond shall be
approved and filed in like manner as other
bonds of collectors of State taxes and he
shall execute to the State OF Maryland, a
separate bond in the penal sum of thirty
thousand dollars. with at least three suret1es
to be approved by the County Commissioners
of Garrett county, with the condition that If
the abve bounden Treasurer shall well and
faithfully execute his office of Treasurer, of
Garrett county, and shall account for and pay
to the County Commissioners of said county,
or their order, the several sums which he
shall receive for said county, or be answer
| able for by law, at such time and in such
manner as the law shall direct, then the said
obligation to lie void, Otherwise to be and re-
mrin in full force ami virtue in law and the
said bond, when approved, shall be recorded
in the office of the Clerk OF the Circuit Court
for Garrett county. In case Of the default of
the person so appointed to qualify and exc
cute the bonds hereinbefore required within
| thirty days after his appointment, or in the
event of the TTeasurer'S removal from said
county or his death or resignation during his
term of office, the County Commissioners
shall at once proceed to fill such vacancy by
| the appointment of n competent person for
| the remainder OF the term, who shall within
| twenty days from the date of his appoint
| ment, qualify and bond as hereinbefore di.
| rected, and the County Commissioners shall
contit ne after twenty days to make such
| appointment until a Treasurer shall qualify
and bond as aforesaid; provided that such
new Treasurer, so taking the place made
| vacant by removal. death or resignation,
| shall not collect nor take charge OF any of the
| taxes that may be in the hands Of such late
| Treasurer uncOllected, and for which the bond
| of such late Treasurer is responsible. except
| as herein otherwise provided, but such taxes
| shall be collected under existing laws appli-
| cable to cole tor of state and County taxes
when there is q death or resignation. The
surities on any Treasurers bonds shall, when
| so required by said Commissioners. make
oath In due form of law respectively, that
| they are the owners in their own right OF real
estate situated in said county, rqual at least
| over and above their debts and liabilities in
value to the amount OF the bond. The said
Commissioners may at any time demand Of
any Treasurer such other or further bond
| with such other or further security as in their
| judgment the interests of the State may re-
qulre,
SIC. 4. And be It enacted That the County
| Commissioners shall provide and furnish the
| Treasurer a. office In the Court House build
| ing, or I'm some other building as near 10 the
| same as possible. In the town Of Oakland
| which Office shall be plainly designated by
| external sign the Office of the County
| Treasurer, and u shall he the dutytof the
| Treasurer to keep his said office open from
| nine o'clock In the forenoon, until three
| o'clock In the afternoon. and to attend there
| in for the transaction of business in person
| or by deputy, on every day in the week. eX-
| cept Sunday aud legal holidays, and except
| when he Is absent from the town Of oak Ian d
| for the purpose of collecting taxes as herein
| after provided for IL shall be his duty TO
attend In person or by deputy In each eiec.
| ton district Of said COUNTY, two days b tween
| the first day Of July and the first day of Sep
| TENDER, i'm each year. 10 collect and receive
taxes, aud he snail give at least ten days
| notice Of the time and place Of such visits to
| the respective districts.
| SEC. 5. Aud be II enacted, That the County
| Commissioners OF said county shall make
| their animal levy for state and County taxes
| ON or before the third Tuesday In April, in
| each and every year, and the same shall be
| due and payable ON the first day OF August
next, succeeding the date of the levy thereof;
| from all tax bills for county purposes which
| shall he paid prior to the first day Of Septem-
Der, in the year OF the levy thereof, discount
| offive per ccntum shall be deducted from the
| amuut thereof from all such bills paid dur
| ing the month of September, succeeding the
| levy thereof. a discount Of four per centum
| snail be allowed and all taxes levied for
| county purposes remaining unpaid on the
| third first day Of December, in the year of the
| levy thereof, shall be in arrear and interest
| shall he charged and collected thereon, from
| the date when the same shall have been due
| and payable, to wit: on the first day of Au-
gust next succeeding the levy thereof. and
| the Treasurer shall make deductions from
| and charge interest on the tax bills for county
purposes, regularly i'm the manner aforesaid,
! and shall note the same upon his books and
upon the receipt given Tor taxes so paid, but
| the deductions allowed on county taxes by
| this section, shall not be made 10 any person.
| persons or corporate institdtion. unless the
| whole amount of State and County taxes due
| by such person, persons or corporate institu-
tiou for the current year be paid when the
| same is due.
| SEC. D. And be IL enacted, That IL snail be
| the duty of the Clerk of said County Commits
| sioners. within ten days after the annual tax
| levy shall have been made, to deliver to the
| Treasurer n fair copy of the assessments lists
| OF said county. showing the aggregate assess
| meut of every person, corporate institution,
| or set of persons. as the same then appears on
| the assessment books of said county, with the
| names of said owners arranged according to
| election districts and alphabetically for each
district; and also TO deliver TO said treasurer
| a certified copy of the order or resolution OF
| Commissioners making such tax levy.
SEC !. And be il enacted, That it shall be
| the duty Of the Treasurer t. keep certain
| books to he supplied by said Commissioners,
| in which shall be entered q full account of all
receipts and disbursements of said Treasurer.
| He shall alSokeep n full and fair cash account
| showing all sums of money received by him
| so as to indicate the source whence the same
| were received respectively. and showing all
| sums of money disbursed by him, so as to in.
| dictate the purpose to which the same were
| applied respectively. The said Treasurer shall
report and exhibit to the said Commissioners
| at each of their regular meetings. a full and
| particular statement and account Of his re
ceipts and disbursements from the time of his
| appointment, or from the time of his last
| report, as the case may be, and shall exhibit
| his vouchers for his disbursements, which
vouchers after cancellation, shall be retained
| by said Treasurer all books, documents and
| papers belonging to the Treasurer's office,
| shall be the property and records OF Garrett
| county, and at all times shall be subject to
| the examination of County Commissioners
| thereof. All books, documents and papers,
| goods and chattels, accounts and credits.
money and deposits belonging to the Treas
| urer'S office, or in his custody as Treasurer,
| shall deliver up and transferred by him to his
successor in office when such successor Is
/ duly appointed end qualified; provided that
| the tax levy or levies placed in his hands for
| his collection or so much thereof as may be
uncollected or unaccounted for by him, and
| for which his bond is responsible, shall not
be delivered or assigned over to his successor
| in office by such Treasurer, except as herein
| after provided, but his rights powers and
duties, as to collecting and reporting the same
| shall continue, and he shall collect and pay
| over the same as collected. to his successor in
the manner and within the period hereinaf-
ter prescribed.
SEC 8. And be it enacted, That the said
| Treasurer shall at the close of each week de-
| post in a bank to be designated by the Comp
| troler of the Treasury of Maryland, all State
! taxes and money due the State, which may
have come into his hands during the week.
| to the credit of the Comptroller OF the State
| Treasury and shall receive there or from said
! bank n certificate of deposit. which he shall
Immediately forward to the Comptroller:
| showing the amount placed to his credit and
said Treasurer shall IN like manner deposit
! all money in his hands at the end of each
| week received for county taxes and dues IN
| such bank as he may see fit to the credit OF
| 1.-THE County Treasurer of Garrett County,"
which money shall be drawn only by the
| Treasurer making such deposit, and only for
| claims which may have been levied or order
| ed paid by the County Commissioners.
SEC 0. And be 1t enacted, That IL shall be
| the duty of the Treasurer as soon as the an
nual tax levy shall have been made to give
notice thereof in one newspaper published In
L 3. a sN,.Ns