The Republican. [volume] (Oakland, Md.) 1877-current, 1888-04-28

vacant by removal death or resignation
shall not collect nor take charge any of the
taxes that may be in the hands of such late
Treasurer uncOllected, and forwhich 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 death or resignation. The
| SurlteS on any TreaSurer'S 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 ofreal
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-
quire,
SEC 4. And be it enacted. That the County
| Commissioners shall provide and furnish the
| Treasurer al. office in the Court House build
ing, or in some other building as near to the
same as possible, in the town of Oakland,
which Office shall be plainly designated by
external sign as the office of the County
Treasurer, and it shall be the duty of 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 and legal holidays. and except
when he is absent from the town of oak land
for the purpose of collecting taxes as herein
after provided for. 1t shall be his duty to
attend in person by deputy i'm each etec-
ton district SAID county two days b tween
| the IiSt uly OF july ana lne llrSJ DAY OF sep
tember, in each year, to collect and receive
tnXeS, and he snail give at least ten days
notice of the time and place of such visits to
the respective districts.
! SEC. }. And be it enacted That the County
Commissioners OF said county shall make
their annual ievy 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
oh % M firgt "A Of
Der, in the year of the levy thereof discount
of five per centum shall be deducted from the
amunt thereof. from all such bills paid dur
ing the month OF September, succeeding the
levy thereof, a discount of four per centum
shall 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 be charged and collected thereon, from
the date when the same shall have been due
ana 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 in 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 to any person,
persons or corporate inStitutiOn. 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. 6. And be it enacted, That it shall be
the duty of the Clerk of said County Commits
soners. within ten days after the annual tax
| levy shall have been made, to deliver to the
Treasurer a fair copy of the assessments lists
OF said county, showing the aggregate assess
ment 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 it enacted, That it shall be
the duty of the Treasurer to keep certain
books to be supplied by said Commissioners,
| in which shall be entered full account of ali
! receipts and disbursements of said Treasurer.
He shall also keep n full and fair cash account
showing all sums of money received by him
so as to indicate the source whence the same
M WCie rec! t Vtu FeSpectlNeiS, anu showing an
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, full and
particular statement and account of his re-
ceipts and disbursements from the time of his
appointment, 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 and qualified; provided that
the tax levy or levieS placed in his hands for
his collection, or so much thereofas may be
uncOlected 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. s. And be it enacted, That the said
Treasurer shall at the close of each week de-
pOSit in a bank to be designated by the Comp
trollCr 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 land
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
t such bank as he may see fit, to the credit of
"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 9. And be it enacted, That it 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
said county, ard by hand bills posted in each
district of said county, and to prepare the tax
bills of each tax payer, and on application he
shall forward the bill by mail or otherwise,
or deliver the same to the person, persons or
; corporate institutions to whom the property
included In such bill is assessed.
SEC TO- And be it enacted That the said
Treasurer shall, the first week in December of
J each and every year, publish in one news
! hills nOStp1 in three of the most OnDItC places