The Republican. [volume] (Oakland, Md.) 1877-current, 1890-05-10
Local Law.
CHAPTER 566.
AN ACT

the same with amendments.
SECTION l. Be it enacted by the General
Assembly of Maryland, that Sections Forty
Twelve of the Code of Public Local Laws title
"3arrett County" subtitle County Treas
urer'' be and the same are hereby repealed
and re enacted with amendments.
Al, The county Commissioners of Garrett
County on the third Tuesday in April in the
year eighteen hundred and ninety, or as soon
rs may be thereafter, shall elect a competent
person. of sound judgment, and skill as an
accountant. County Treasurer for said coun-
ty who shall give bond and qualify as herein
after directed, ard shall hold his Office for
two years from said third Tuesday in April,
or until his successor is elected and qualified.
AZ \. The said Treasurer shall be subject to
removal from Office by the County Commits
sioners of said County at all times tor wilful
neglect of duty. or misdemeanor, or misbe-
havior In office, upon presentment, indict-
ment and conviction in q Court of law.
40 B. The said County Treasurer shall be
the collector of all State and County taxes
for whatsoever purpose levied, or to be levied
for or within said County during his term of
office, or that may be placed in his hands for
collection; and he shall have full power. and
1t shall be his duty to receive ana collect all
State and County taxes levied as aforesaid
and so placed in his hands for collection and
all moneys which may be due to said County
with full power to enforce the payment ofthe
same by sale or otherwise as hereinafter pre-
scribed, and to convey good legal title to
any real or personal estate sold by him for
the payment of State and County taxes in the
manner provided in the succeeding sections.
AZ. The person elected treasurer before he
enters upon the duties of his said office, shall
take an oath before the Clerk of the Circuit
Court for said County in form similar to that
taken by collectors of taxes. except as to the
title of his office. and to be similarly certi-
fed he shall execute to the State of Mary
land 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
N O n a g other bonds of collectors of
State taxes, and he shall execute to the state
Of Maryland separate bond In the penal
sum ofthirty thousand dollars with at least
three sureties to be approved by the County
Commissioners of Garrett County, with the
condition that the above bounden shall
well and faithfully execute his office of treas
urer of Garrett County, and shall account for
and pay to the County Commissioners of said
County, or their order the several sums of
money which he shall receive for said Coun-
ty, or be answerable for by law at such time
! and in such manner as the law shall direct,
then the said obligation to be void, otherwise
| to be and remain In full force and virtue in
| law; and the said bond when approved shall
be recorded in the Office of the Clerk of the
| Court for Garrett County. In case of the de.
| fault of the person so elected to quallfy and
| execute the bonds hereinbefOre required be-
| fore the expiration oftwenty days next after
| the third Tuesday in April when his term of
| office should begin. or in the event of the
! Treasurer's removal from the County, or his
| removal from office or his death or resigna-
| ton during his term of office the County
| Commissioners SHALL at once proceed to fill
such vacancy by the election of competent
| person for the remainder Of the term who
shall within twenty days from the date of
his election qualify and bond as hereinbefore
directed; and the County Commissioners
| shall continue after twenty days to make
such election until Treasurer shall quality
and bond as aforesaid; provided that such
| new Treasurer so taking the place made va
| cant by removal, death or resignation shall
not collect nor take charge ofany of the taxes
that may be in the hands ofsuch late treasurer
uncollected, and for which the bond of such
late Treasurer is responsible except as here
| in otherwise provided; but such taxes shall
| be collected under existing laws applicable
to collectors of State and County taxes when
| there is a death or resignation. The sureties
| on any TreaSurer's bonds shall, when so re-
| quired 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 equal at least, over
| and above their debts and liabilities, in value
| to the amount of the bond. The said Com
missioners may at any time demand of any
| Treasurers such other or further bond, with
| such other or further security as in their
| Judgment the Interest OF the State and Coun-
| ty may require.
A. The County Commissioners shall pro
vide and furnish the Treasurer an office in
| the Court House building, or in some other
building as near the same as possible, in the
| town of Oakland, which office shall be plain
Iy 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
| therein for the transaction of business In per-
| son or by deputy, on every day in the week,
| except sundays. and legal holidays. and eX-
cept when he Is absent from the town ofOak
| land for the purpose of collecting taxes as
hereinafter provided. 1t shall be his duty TO
attend in person or by deputy in each cleo
| ton district of said county at least two days
| between the first day OF July and the first
| day of September in each year to collect and
receive taxes and he shall give at least two
weeks notice, of the times and places of such
visits to the respective districts. by hand bills
| announcing the same, conSpicuously pc ted
in three public places in each election district
of said county. and by advertisement i'll two
| such hand-bills and advertisements Shall
contain section forty-six ofthis article.
! IS. The County Commissioners shall make
| their annual levy for State and County taxes
on or before the third Tuesday of April In
each and every year. All county taxes shall
be due and payable on the first day OF Sep
| temoer next succeeding the date of the levy
| thereof; and on all county taxes paid on or
| before the said fl rSt day of September a dis
count of three per cent shall be allowed; and
after the first day of January all taxes shall
| bear interest at the rate OF six per cent per
| annum until paid, The Treasurer shall take
| the discount from and charge interest on the
| tax-bills Tor county purposes regularly in the
manner aforesaid, and shall note the same
| upon his books and upon the receipt given
| for taxes so paid; but the discount allowed on
| county taxes by this section shall not be made
| to any person or corporate institution unless
| the whole amount of State and County taxes
| due by such person or corporate institution
| for the current year be paid when the same Is
made.
| 49, 1t shall be the duty of the Clerk of said
County Commissioners, within ten days after
| the annual tax levy shall have been made, to
| deliver to the Treasurer fair copy OF the
| assessment lists of said county, showing the
| aggregate assessment of every person, cOrpor-
| ate institution or set of persons, as the same
| then appears on the assessment BOOKS OF said
| county, with the names of said owners ar.
ranged according to election districts, and
] deliver to said Treasurer certified copy o.
| the order or resolution of said Commissioner
making such tax levy.
| AZ, 1t shall be the duty of the Treasurer Ia
| keep certain books, to be supplied by the
| County Commits sioners, In which shall be en-
| tered full account of all receipts ana dis
bursements of said Treasurer. He shall also
sums of money received by him so as to indi-
cate the sources whence the same were re-
| ceived, respectively and showing all sums Of
| money dsbursed by him, so as tn Indicate
| the purposes 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 par
| and disbursements from the time of his quail
| ification, or from the time of his last report,
I as the case may be; and shall exhibit his
vouchers for his disbursements, which vouch-
| ers after cancellation shall be retained by
said Treasurer. All books, documents and
papers belonging to the said Treasurers office
| shall be property and records of Garrett
| county, and shall at all times be subject to
| the examination of the County Commission
| ers and of the Grand Jury or Ofany tax payer