The Republican. [volume] (Oakland, Md.) 1877-current, 1890-05-10

icate ofindebtedness issued thereby, the per-
son so offending shall be deemed guilty of y
misdemeanor, and upon indictmentand con-
viction shall pay fine OF not less than one
hundred nor more than five hundred dollars
for each and every Offense. one half to go to
the infOrmer and the other half to the school
fund of said county.
81. 1t shall be the duty Of the Treasurer in
his annual visits to the different districts OF
said county for the purpose of receiving and
collecting the State and county taxes as pro-
| vided in section forty five. and at all other
| times to inform himself by 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 o: all
buildings and Improvements and or 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 asses
sor and shall receive the ices heretofore al
! lowed. by law or usage to collectors Of taxes
| for assessing new property In said county,
and his valuation thereof snail 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 N. In all cases in which any land or !ca!
! estate may he discovered in said couny ie
name or names of the owner or owners Of
| which cannot be aSccrtained ~ the reason
able diligence OF the person persons. t,itic.r
or officers whose duty it is made. by law 80
assess the same, and the said real c -t.ltc j. or
shall be otherwis" susceptible OF idrn,ica
ton and legal description, the same shall 10.
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
| lor the sale anu ratincation of the same in
other cases OF the sale OF real estate for taxes.
1t shall not be necessary for the COunty:Com-
missioners or other officer or 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, IL
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 as,
and III the same manner rs other assessments
are. This section not to apply to property
the title of which remains in the State.
81. The Treasurer shall pay over according
tie law or to the order of said County Commits
sioners, ia 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, all the State taxes
levied in said county and collected by him.
as, and in the manner herenbetore 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 ~ 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 or uncollectable 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 in Office all bal
ances of collectablt taxes due upon the lev
les with which he was charged and also
to deliver over the notices, levles 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 manner as 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 Tor the proper collection and disburse-
meut of such taxes, and the bond of the re-
firing or retired Treasurer shall be released
from responsibility therefor, provided that
no Treasurer's bond shall be considered as
, | released or be cancelled until in one mode
or the other he has fully settl, Il his accounts
secured thereby, and falfiled the duties Of
, | his said office.
IS. The said Treasurer shall be entitled as
compensation for his services To a commits
sion of four per centum on all the taxes aclu-
= ally collected by him, which shall be in full
! for all the services required Ot and rendert q
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 hereinbefore specified as may accrue
; in the enforcement mt of the payment OF taxes
, and for assessing any new property; and
should said Treasurer find it necessary for his
convenience at any time to appoint IL deputy
he shall pay said deputy out of his Said
, compensation, and he shall he anSwerabe
{ for the acts o. such deputy. and tn" county
e mmssioners shall at the tune o making
/ the annual levy, levy II >utB ent sum ny
sllmate to cover the disc 'unL Ia taxa. rr>
and the compensation to the r. 3t<urcI Iiru-
yded for in this and The proceedings SECTIONS
50 Where land is in the bands OF r.u,ict
or Trustees tor sale or otherwise. W'lrtIr' ~,
virtue of II decree of ourt " Re, It al III
, AMI the taxes The. con ave it AREA u, :. '
the provisions oi THIS sub title uf ;his .iF'i,l
: the said Urea >urer may enforce The pty'rrn,
= of such taxes in the suns" manner Il: f. en-
land were not i'll the hands OF II sr,,s ,.'' -
trustees.
T. 10. Whenever land shall he sold by he
Treasurer. the owner then eof prior 10 the s;tin
: may redeem he same by pay:ng into Con- t
To be paid to the purchaser thereof. within
the period of six calendar months from TIE
f date of such sale, the amount OF the purchase
| money WIN the Interest thereon NJ tIle rare
r OF twenty per cent per annum from the date
OF sale, and cost of the TreaSurers deed to the
} purchaser, ifany such deed has been executed.
e 81. The provisions OF the Code of Public GEN
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, and those of his bond
or Sondsmen shall be in all respects on n
, footing with the State and County collectors
9 except as herein provided
r 81 A. This Act shall in nowise affect the
q 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
r dred and lightweight and eighteen hundred
y and eighty nine in said county under and by
virtue of the provisions of the law as con tai
ed in the said sections of Article twelve OF the
q Code of Public Local Laws. title Garrett
i County" subtitle County Treasurer" repeal
i ed by this Act.
n SECTIoN2. And be 1t enacted That this Act
shall take effect fl ON the date of its passage.
I 5l03t Approved April Sth, 1890.
! Public TOcOE Lam.