The Republican. [volume] (Oakland, Md.) 1877-current, 1890-05-24

icate ofindebtedness issued thereby, the per-
son so offending shall be deemed guilty Of
misdemeanor, and upon Indictment and con-
viction shall pay fine Of not less than one
hundred nor more than five hundred dollars
for each and every Offense, one halt to 20 to
the informer and the other half to the school
fund of said county.
s. 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-
Vidcd 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 of assessments 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 snail
be clothed with the powers of general asses
Sur 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 snail be subject to
revision and correction by said Commission
rrS But nothing in this section contained
shall be construed to interfere with or effect
IT, 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.
81 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
ton 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
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, n
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 ut the time of assessment If they de-
| sire so to do, The assessments made by viz
tue OF this section to be subject to revision as,
and in the same manner as other assessments
| are. This section not to apply to property
| the title of which remains i'll the State.
81. The Treasurer shall pay over according
| tie law or to the order of said County Commits
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, all the State taxes
! levied in said county and collected by him'
as, and in the manner hereinbelore 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-
| cr OF Maryland respectively; all claims for
| erroneous. inSOlvent or uncollectable tax
bills for which he shall claim n 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;
hot n COLLECTED
| 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 collectable 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-
qurcd 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 the bond of the newly elected or
succeeding Treasurer shall become reSpons-
IDLE for the proper collection and disburse-
| firing or retired Treasurer shall be released
from responsibility therefor, provided that
no TrcaSurcrS bond shall be considered
released or he cancelled, until in one mode
or the other he has fully scttlt d his accounts
secured thereby, and talfiled the duties of
his said Office.
s.. The said Treasurer shall be entitled as
mpcnSaiiOn for his services To a commits
sion of four per ccntum on all the taxes actu-
ally collected by him, which shall be in full
for all the services required OF and render, d
by him in the discharge OF the duties OF his
office, and no extra compensation snail be
allowed or claimed by him except such costs
and fees hereinbefOre specified aS may accrue
in the enforcement of the payment OF taxes
and for assessing any new property; and
| CHI hSai n eco
convenience at any time to appoint deputy
he shall pay said deputy out OF his said
compensation, and he shall be answertble
for the acts OF such deputy. And the county
e mmiSSiOnerS shall at the time OF making
the annual levy, levy Il sufficient sum by
estimate to cover the discount to taxpayers
and the compensation to the Treasurer pro-
vided for in this and the proceeding sections.
80 Where land is in the hands of Trustee
or Trustees for sale or otherwise, whether by
virtue of a decree of Court or 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 rs ifsuch
land We're not in the hands of n trustee or
trustees.
TO. Whenever land shall be sold by the
Treasurer, the owner thereof prior to the sale
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
of twenty per cent per nnnum from the date
OF sale, ana cost OF tne treasurer \ ueeu 10 Ine
purchaser, fanny such deed has been executed.
81. The provisions of the Code Of Public Cen
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 by, on are inconsistent with the pro-
visions of this subtitle of this Article. shalr
be held toapply tothe Treasurer of said counI
ty, who as to his powers, rights and Liabilities
both civil and criminal, and those of his bond
or 5ondsm1en shall be in all respects on Il
footing with the State and County collectors
| EXCEPT herein provided,
81 4. 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 hum
tfred and eighty eight 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," sub tile County Treasurer" repeal =
ed by this Act.
SECTION .. And be it enacted, That this Act
shall take effect fIom the date of its passage.
SO st Approved April Sth, 1890
WI A. DfHEP 900