The Republican. [volume] (Oakland, Md.) 1877-current, 1890-05-17

icate of Indebtedness issued thereby; the pefs
son so offending shall be deemed guilty Of d
misdemeanor, and upon Indictment and con-
viction shall pay O fine Of not less than one
hundred nor more than five hundred dollars
for each and every offense one halt to go to
the nfOrmer and the other half to the school
fund of said county.
s.. II shall be the duty of the Treasurer in
his antlual visits to the different districts of
said county for the purpose of receiving and
collecting the State and county taxes as pros
vided in section forty-five. and at all other
times to inform himselfby all lawful means
OF all property, stock or investments IN said
county liable to taxation and not included in
the last revised list ofassessments and of all
buildings and improvements and of all prop
erty created or acquired since said revised as
Sessment and shall make return thereof to
the County Commissioners, and for the pur-
pose of this section the said Treasurer shall
be clothed with the powers of general assess
sOr and shall receive the fees heretofore al
lowed, by law or usage to collectors of taxes
for assessing new property in said county,
and his valuation thereof shall be subject to
revision and correction by said Commission
ers But nothing in this section contained
shall be construed to interfere with or effect
the rights, powers and duties of the County
Commissioners under and by virtue of the
general law of the State in relation to such
new or other assessments of property.
So A. In all cases in which any land or real
estate may be discovered in said county the
name or names of the owner or owners of
which cannot be ascertained by the reason
able diligence ofthe person or persons officer
or officers whose duty it is made, by law, to
assess the same, and the said real estate is or
shall be otherwise susceptible of identified.
tion and legal description, the same shall be
assessed by such description by such person
| or persons, officer or officers authorized by
law to make assessments, and the same may
be sold by such description, as the property
| of persons unknown to the officer or officers
and the sale thereof ratified and confirmed
| in the same manner hereinbefore provided
| for the sale and ratification of the same in
Otner cases OF the sale OF real estate for
! 1t shall not be necessary for the COuntysCom-
missioners or other officer officers making
| such assessments to give any notice thereof;
| other than by publication in two newspapers
published in said county once week for three
successive weeks prior thereto, giving notice
to the owner or owners thereof, or persons
claiming title thereto, that the said lands
description of which shall be contained in
said notice, will be assessed on some certain
day to be in said notice named in the manner
prescribed by this section and warning them
| to come forward and claim said lands and be
present at the time of assessment If they de-
sire so to do, The assessments made by vir-
tue OF this section to be subject to revision az,
and in the same manner as other assessments
are. This section not to apply to property
the title of which remains in the State.
ST. The Treasurer shall pay over according
tie law or to the order Of said County Commiss
| sionerS, in the manner hereinbefore provided
all county taxes and all moneys due said
county and collected by him, and he shall al
so pay into the treasury of the State of Mary
land, according to law ali the State taxes
levied in said county and collected by him.
| as, and in the manner hereinbetOre prescribe
ed and he shall be allowed two years from
| the date of each levy placed in his hands for
collection, to complete the collection thereof,
and to make his final settlement with said
| County Commissioners and with the Treasur-
| er of Maryland respectively; all claims for
erroneous insolvent or uncollectable tax
bills for which he shall claim a credit shall
be presented before or at the time specified
| for said final settlement, and in no case shall
said Commissioners allow credit for errone-
Gus, inSolvent OF uncoliectable taxes, unless
satisfactory proof be produced, under oath,
that the same cannot be COLLECTED, The said
Commissioners in their discretion, at any
time after the expiration of the term of any
such Treasurer, or at the final settlement
aforesaid, may direct and require him to de-
liver over to his successor i'll office all bal
ances of collectablr taxes due upon the lev
les with which he was charged and also
to deliver over the notices, levies and other
proceedings had for the enforcement Of the
payment of said taxes; and in said cases the
said successor or newly elected and qualified
treasurer upon the delivery to him OF the bills
for such taxes shall be empowered and re-
qured to enforce the payment of said taxes
in tn same manneras his predecessors could
have done and he shall have all the power
and authority in law with which his prede-
cessor was clothed for that purpose; and in
such case the bond of the newly elected or
succeeding Treasurer shall become reSponS-
IDLE for the proper collection and disburse-
ment of such taxes, and the bond of the re-
firing or retired Treasurer shall be released
no Treasurcr's bond shall be considered as
released or be cancelled, until in one mode
| Or the other he has fully Settl, d his accounts
secured thereby, and falfilled the duties of
his said office.
s.. The said Treasurer shall be entitled as
compensation for his services to commits
sion of four per centum on all the taxes actu-
ally cole by him, which shall be in full
for all the services required of and rendered
by him in the discharge of the duties of his
office, and no extra compensation shall be
allowed or claimed by him except such costs
and fees hereinbefUre specified as may accrue
fl,n
and for assessing any new property; and
| should said Treasurer find it necessary for his
convenience at any time to appoint deputy
he shall pay said deputy out of his said
compensation, and he shall be answerable
for the acts OF such deputy. And the county
i Commissioners shall at the time of making
estimate to cover the discount to taxpayers
and the compensation to the Treasurer pro-
vided for in this and the proceeding sections.
| 50, Where land is in the hands of Trustee
| or Trustees for sale or otherwise, whether by
virtue of a decree of Court or a deed of trust,
and the taxes thereon are in arrears under
the provisions OF this subtitle of this Article,
| the said Treasurer may enforce the payment
| of such taxes In the same manner as ifsuch
land were not in the hands of a trustee or
| trustees.
| Treasurer, the owner thereof prior to the sale
I may redeem the same by paying into Court
to be paid to the purchaser thereof. Within
| the period of SIX calendar months from the
| date of such sale, the amount of the purchase
money with the interest thereon at the rate
Oftwenty per cent per antlum from the date
of SALE and cost of The Treasurers deed to the
purchaser, if any such deed has been executed.
| 81. The provisions of the Code of Public Gem
eral Laws of Maryland now in force or here
after enacted applicable to collectors of State
and County taxes. except where the same are
| repea ed BIZ, or are inconsistent with the pro-
| visions of this subtitle of this Article, shall
be held to apply to the Treasurer of said coun-
| ty. who as to his powers, rights and liabilities
| both civil and criminal, ana those of his bond
| or 5ondsmen shall be in all respects on
footing with the State and County collectors
| except as herein provided.
| 6l A. This Act shall in nOwiSe affect the
right, power and duty of the Treasurer to en-
! force the payment OF the taxes now due and
in arrears levied for the years eighteen hun
dred and Lightweight and eighteen hundred
and eighty-nine in said county under and by
virtue of the provisions of the law as contain
ed in the said sections of Article twelve of the
| Code of Public Local Laws, title Garrett
| County" subtitle County Treasurer" repeal
ed by tins Act.
SECTION 2. And be 1t enacted, That this Act
shall take effect from the date of its passage.
| 5IO3t Approved April Sth, 1890.
D,,bI:oTooo1Toxx,