The Republican. [volume] (Oakland, Md.) 1877-current, 1890-05-24
Public Local Law.
CHAPTER 566.
AN ACT


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
t,re to SiXty-one, both inclusive OF Article
T,reIve of the Code of Public Local Laws title
..ceyrett County subtitle County Treas
nreri be and the same are hereby repealed
and re- enacted with amendments.
Al The county Commissioners of Garrett
raunfv on the third Tuesday in April in the
Year eighteen hundred and ninety, oraS soon
az nav be thereafter. shall elect a competent
VERSION, of sound judgment, and skill as an
ppocountant, County Treasurer for said coun-
| ~ who shall give bond and qualify rs herein
after directed, aud shall hold his office for
| two years from said third Tuesday IN April,
| or until his successor is elected and quallhed.
AoA The said Treasurer shall be subject to
| removal from office by the County Commits
sioners of said County at all times for wiiful
| neglect of duty, or mlsuemeanor, or mlShe-
| bayiOr in office, upon preSentment, 1ndlct-
| ment and conviction in a 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
nf1ce. or that may be placed in his hands for
! Collection; and he shall have full power, and
| II shall be his duty to receive ana collect all
| state and County taxes levied as aforesaid
4 and so placed in his hands for collection and
/ Mi moneys which may be due to said County
i with full power to enforce the payment OF the
- e by sale or otherwise as hereinafter pre-
Il &fSeG and To convey a good legal title to
u IN real or personal estate sold BY him for
Me payment of state and County taxes in the
hammer 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
title of his office. and to he similarly certl-
fled 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 ana illed
in like manner as other bonds of collectors of
Stale taxes and he shall execute to the state
Of Maryland a separate bond in the penal
sum ofthirty thousand dollars with at least
three sureties to he approved by the County
| Commissioners of Garrett County, with the
condition that the above bounden shall
well and faithfully execute his ONCE OF treas
| urer of Garrett County, and shall account Tor
| and nav 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. otherwlSe
| TO be aud remain in full force and virtue in
| law: and the said bond when approved snail
| he 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 quarry ana
execute the bonds hereinbetore required be
| fore the expiration of twenty days next after
| the third Tuesday in April when MS term OF
! office should begin, or in the event OF the
| Treasurer'S removal from the County, or his
ton during his term of office the County
Commissioners SHALL at once proceed to fill
such vacancy by the election of competent
pprSon for the remainder or 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 qualify
and bond as aforesaid; provided that such
new Treasurer so taking the place made va.
cant by removal, death or resignation shall
1ActT 1fNr taIy fID N
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 death or resignation. The sureties
on Sny TreaSurerS bonds shall, when so re-
1 CURED by said Commissioners, make oath in
| due form of law, respectively, that they are
4 the owners in their own right, of real estate
and above their debts and liabilities, in value
missioners ma2 of the 63 f n9 saio Of Tom
Treasurers such other or further bond, with
such other or further security rs in then
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 rs near the same as possible in the
| town of Oakland which Office shall be plain
ly designated by external sign as the Office o
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 unit
three o'clock in the afternoon, and to attent
therein for the transaction of business i'll 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 Il!
hereinafter provided. 1t shall be his duty tC
attend in person or by deputy in each elcc
ton district of said county at least two day:
between the first day OF July and the frs
day of September in each year to collect anC
receive taxes and he shall give mt least two
weeks notice, of the times and places of Slcl
visits to the respective districts, by hand hilI
announcing the same, conspicuouSly l." tee
in three public places in each election aiStric
of said county, and by advertisement i'll two
newspapers published in said county, am'
such hand bills and advertisements shat
contain section forty-six of this article.
Is. The County Commissioners shall maxi
their annual levy for State and County take
on or before the third Tuesday OF April j,
be due and payable on the first day OF sep
TENDER next succeeding the date OF the lev!
thereof; and on all county taxes paid ON %
before the said fl rst day of September, dis
count of three per cent shall be allowed; ant
after the first day of January all taxes shat
bear interest at the rate OF six per cent pc
annum until paid, The Treasurer shall TAXI
the discount from and charge interest on th'
ax-bills Jor county purposes regularly In TN
manner aforesaid, and shall note the SAM
upon his books and upon the receipt givcl
for taxes so paid but the discount allowed OF
county taxes by this section shall not be mad
to any person or corporate institution unleS
the whole amount of State and County take
due by such person or corporate institution
for the current year be paid when the same /
made.
46. II shall be the duty of the Clerk of SAT-
County Commissioners, Within ten days aite
the nntial tax levy shall have been made, Il
deliver to the Treasurer a fair copy oil TN
/ assessment lists of said county, showing tn
aggregate assessment of every person, corpor
ate institution or set Of persons, MS the SAM
then appears on the assessment books OF salt
county, with the names of said owners ar
ranged according to election districts, AM
alphabetically for each district; and also T.
deliver to said Treasurer q certified copy q
the order or resolution of said commissioner
making such tax levy.
AZ, 1t shall be the duty of the Treasurer Il
keep certain books, to be supplied by tn
County Commissioners. in which snail be en-
tered a full account of all receipts and dis
bursements of said Treasurer. He shall ais,
keep a full and fair cash account showing al
sums of money received by him SO as TO lndl
cate the sources whence the same were re
Il ceived respectively and showing all sums o
money disbursed by him, so as I" 1ndicat
the purposes to which the same were applied
respectively. The said Treasurer shall repor
and exhibit to the said Commissioners q
each of their regular meetings null ana par
ticular statement and account OF his receipts
and disbursements from the time OF ms qua!
ification, or from the time of his last report
as the case may be; and shall exhibit hi
vouchers for his disbursements which vouch
ers after cancellation shall be retained D,
said Treasurer. All books, documents AM
papers belonging to the said Treasurers ot1c
| shall be property and records OF Carrot
county and shall at all times be subject L
% kI,nT fn1tT, fxyf mig