The Republican. [volume] (Oakland, Md.) 1877-current, 1890-05-17
Public Local Law.
CHAPTER 566,
AN ACT

WV
AN ACT
To repeal Sections forty-twO to Sixty-one
both inclusive of Article Twelve ofthe Code
of Public Local Laws title "GaTrett county"
subtitle County Treasurer" and to re-en
the same with amendments.
SECTION l. BE it enacted by the General
Assembly of Maryland, that Sections Forty
two to SiXty-one, both inclusive of Article
Twelve of the Code of Public Local Laws title
"Garrett 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urer" be and the same are hereby repealed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 az soon
as 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, and shall hold his office for
two years from said third Tuesday in April,
or until his successor is elected and qualified
"A. The said Treasurer shall be subject to
removal from Office by the County Commits.
sioners of said County at all times for wilful
neglect of duty, or misdemeanor, or misbe-
havior in office, upon presentment, indict-
ment and conviction in 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 and 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 of the
same by sale or otherwise as hereinafter pre-
! scribed, and to convey q 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.
49, 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
r title of his office, and to be similarly certi-
fiet; he shall execute to the State of Mary
T lan( 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 axes and he shall execute to the State
Of Maryland a separate bond in the penal
sum oithirty thousand dollars with at least
three s,reties to be approved by the County
Commissioners of Garrett County. with the
condition that the above bounden shall
, well andfaithfully execute his office of treas
, urer of Garrett County, and shall account for
and pay 10 the County Commissioners of said
County, or their order, the several sums of
s 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,
i. then the said obligation 10 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-
r fault of the person so elected to qualify and
execute the bonds hereinbefore required be-
the third Tuesday in April when his term of
l. Office should begin, or In the event of the
4 Treasurer's removal from the County, or his
u removal from office or his death or resigna-
a ton during his term of office the County
, Commissioners SHALL at once proceed to fill
/ such vacancy by the election of a competent
person for the remainder of the term who
= shall within twenty days from the date of
4 his election qualify and bond as hereinbefo
directed; and the County Commissioners
a shall continue after twenty days to make
: such election until a 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
:. mot 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
y to collectors of State and County taxes when
al there is a death or resignation. The suretes
on any Treasurer's bonds shall, when so re-
eI quired by said Commissioners, make oath in
al due form of law, respectively, that they are
{ the owners in their own right, of real estate
r 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
Treasurers such other or further bond, with
snssh other or further security us IN their
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
, town of Oakland, which office shall be plain
ly 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-
7 ccpt when he is absent from the town of Oak
land for the purpose of collecting taxes as
hereinafter provided. 1t shall be his duty to
at N nv dpnutV in each plpc-
ton district of said county at least two days
between the first day of July and the first
day ofSeptember 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 po> ted
in three public places in each election district
. of said county, and by advertisement in two
newspapers published in said county, and
such hand-bills and advertisements shall
contain section forty-six of this article.
As. 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
TENDER next succeeding the date of the levy
thereof; and on all county taxes paid on or
2 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
tdA -UIlIS lOE equity PURPOSES AZ INV
@ 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
n the whole amount of State and County taxes
= due by such person or corporate institution
8 for the current year be paid when the same is
made.
46. 1t shall be the duty of the Clerk of said
County Commissioners, Within ten days after
the annual tax levy shall have been made. 70
!, deliver to the Treasurer a fair copy OF the
. assessment lists of said county, showing the
aggregate assessment of every person, corpor-
g 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
n alphabetically for each district; ana also 10
. deliver to said Treasurer q certified copy oi
the order or resolution Of said commissioners
making such tax levy.
AZ, 1t shall be the duty Of the Treasurer til
keep certain books, to be supplied by the
County Commissioners, in which shall be en-
tered full account of all receipts and dis
= bursements of said Treasurer. He shall also
/ keep full and fair cash account showing all
sums of money received by him SO as to indi.
cate the sources whence the same were re-
ceved respectively and showing all sums OF
money disbursed by him, so as to 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 a full and par
+ ticular statement and account of his receipts
: and disbursements from the time of his quail
5 ification, or from the time of his last report,