The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1898-04-22
PUBLIC LOCAL LAW.
PUBLISHED BY AUTHORITY
CHAPTER 2OI.

CHAPTER 2OI.
| AN ACT to repeal sections 257, 25S, 259, 2GC
26l RDd 262 of Attic e thirteen OF the Code O
| Public Loo al Laws of the state of Maryla nd
title "Harford ounty," subtitle "1aXes,
said section 25J having been amended ant
re enacted by the Acts of 1891, chapter AL
, and in lieu OF said sections 10 enact certain
new sections under the new subtitle
"Faxes and County Treasurer" said Lew
secti ms to be known as sections 257, 25S
$50, 26O 2Gl. zG2 and % A, 262 B. 262 &, ~ y
90 r. NJ r, 262 q, 262 II, 262 |, 262 J, 2G2 X
26A l., 262 NJ, 262 N, 262 o, 2C2 p, 262 q. 2G2 X
a62 :, %! 7. 262 v, 263 X, 263 and 1927.
SECTION |. Be it enacted by the Genera
Assembly of Maryland, That sections ~, rs
90, go 26I ana 2G2 OF Article thirteen If the
) CoIe OF Public Local avs OF the state OF
, | Maryland, u lie "Harford County," sub title
Tax. 8, said section 2j9 having been ame nd.
ed and re-enacted by tile Acts OF 1891, chap
ter i'll, be and the same are hereby repealed
and in lieu Their of the following new sec
tions under the new subtitle faxes and
CoLnty Urea. urer' are enacted, to be known
as sections IS . o. I'll g ama :, ;62 and
262 II, 262 ;, 262 J, Is! X, 262 l., 262 NJ, 262 y
~ ., 2a2 r, 262 q, 2 X, 262 s, 2o2 7, 263 V,
262 X, 262 and 262 u.
TAXES AND COUNTY TREASURER.
257. The Governor of this State shall, on
| or before the first day of May, in tn year
eigh cen hundrsi anu ninety eight, appoint
| a competent person, skilled III accounts, a
res dent and qualified voter of Hartford
| County, and not less than twenty-five years
| OF age, to be 4, easurer OF said county, who
shall hold said office until The first day OF
| May, in The year nineteen hundred, and I'M
Ill mis- successor is elect and qualified or
appointed AS hereinafter provided.
| 25S. At the general election to be held in
| Hartford county on the Tuesday next al er
| the first Monday in the month of November,
| in the year eighteen hundred and ninety
nine. and on the same day in eve sec md
| year the eafLer, tue quail fed voters of said
county shall elect, by ballot, a Treasurer of
said county, who shall be person skilled in
accounts, a resideat and qualified voter CT
| sa: d county, and not less than twenty-five
| years of age, whose term of office shall be
for period OF two years from the first day
| of way next succeeding his election, and I'M
| til his successor is elected or appointed and
qua filed according to raw.
| 259. Before entering upon the discharge of
| the duties OF said office, the Treasurer of
| Hartford County shall AXE and subscI ibe be-
| fore the Z ERIK Of the Ctcuit Court for said
| county, the oath prescribe d in section six
| OF a rtice one, Of the constitution Of this
| state. and shall execute bond TO the State
/ or Maryland, in The penalty of twenty-five
| thou and dollars. with the condition pre-
| scrIbed in section thirty-two OF Article
| eighty-ons OF the Code of Puhlic General
Laws OF this State, relating to the bonds of
| the collectors OF State taxes and also bond
10 the State OF Maryland in the penalty Of
| twenty-five thousand dollars, conditioned
for the fIithful performance OF his duties
treasurer of Hartford ounty. SAID bonds
shall be approved by the County Commits
sioners or said county, and new bonds shall
be given for each year that he shall ho!d
his incum bency said bonds IN ~ be executed
and de ivered at any time before the annual
evy of taxes Is placed in his hands for col:
lection, a. I'D all such bonds shall be r. corded
in the office of the Clerk OF the Circuit Court
for Hartford County. And the Commission
ers OF Ma county are hereby authorized 10
approve as sureties upon said bonds, guar
antee company Incorporated under the laws
of this State, and in case guarantee COM
pany Is accepted and approved as such sure
ty, the County Commissioners shall levy
such sum as may be necessary 10 defray the
expense thereof.
26I. In case the person so appointed or
elected shall fail TO execute the bonds re-
quired by the preceding section on or before
the day prescribed for his entering upon the
duties OF his Office, or before the annual levy
of tax.s is placed in his hand for collection
as the case may be, or in event of The Treas
urer's removal from the county, death, re-
sguation removal from office for IN soon
duct therein, the County Comm sSoners
shall declare said office vacant, and al once
proceed to fill the same by the APT olntment
Of suitable person, possessing the qualidca-
lions hereinbefore prescribed, for the re
mainder OF the current term, VINO snail,
within such time as the Commissioners may
direct, qualify and bond as directed in the
preceding section.
26l The Treasurer OF Hartford County shall
be the collect r OF all tate and county taxes
for said county, which may be levied by the
County Commissioners, and shall receive all
monies which may be due said county from
any source shaiever. and shall pay all
clains against said county, but he snail not
nav any ella IN against said county no mat
from the amount of such claim all and every
sum or sums due or owing TO said county r
taxes or otherwise by either the original or
the then holder of such claim and no as
signee Of such claim shall avoid such deduc
ton, l. ut shall always be regarded as charged
with no ice OF the cOunly's rlBnL 10 MAKE
such deduction.
49,. The County Com niSsiorers shall
tran fer to the Treasurer al tax records,
cunt timing the lists Of taxpayers OF sad
county and the p operty with which they
are respectively ass ssed and the lists of
alterations transmitted annually 10 me
Commissioners 10y the Clerk of the Circuit
Court shall also be transferred to said Treas
urer, whose duty 1t shall be to make the
pro or entries trerefrOm on said tax record
IL accordance with the order Of the County
Commissioners; provide that the aliena-
atoms for the year eighteen hundred and
ninety eight shall be e red up by The Clerk
OF the County Commissioners so that The
Treasurer first appointed under the proNls-
IONS of this Act may proceed at once 10 the
collection the taxes levied in said year.
And 1t shall be the duty OF the treasurer, as
soon as practicable, to make up the list of
taxpayers of said county by election dis
tricts having q separate book for each dis
trict, provided that the taxes levied in the
year eighteen hundred and ninety-eignt
may be co!lec ted and the notices hereinafter
directed to be given in re alton thereto may
be in nc ordance with the tax lists OF 81 d
county as they now exist by law.
262 a. II shall be the duty of the Treas-
urer, as soon as the annual levy Is made and
placed in his hands, TO give notice thereof BY
advertisement in two newspapers puoiiS. ed
opinion OF the two leading parties, stating
thu time from which taxes bear interest. and
warning all taxpayers OF tnelr liaollliy 10 De
nave their property SOIL unless the taxes
with which they are charged are paid on or
before the tirst day OF January then next
ensuing He shall a 80 Immediately after
the receipt of the levy, as aforesaid, make
out the bi of each taxpayer, to which
applicat ton, shall forward the bill by mail or
otherwise TO the person or his agent, TO
whom taxes have been assessed.
262 B. 1t shall be the duty OF the Treasurer
| to attend in person or by deputy in each
election district at least one day between
| the date of the levy OF taxes and the first day
of september in es CHI year, and at least two
days between the d rsL day of September and
| thirty-first day OF December in each year, 10
collect and receive taxes; and the time and
| place OF such visits shall be made known
| not less than ten days in advance by hand
| bills conspicuously posted in such districts
| as aforesa I'd, published in said cIpnty
| 252C. Immediately after the fret day OF
January in each year, the treasurer snail
| which list shall contain the names of the
person or persons assessed with property
| u non which taxes are due and In arrear, and
| a brief description OF the property, the dis
| trict ofits location, and such references TO
conveyances as will render the same easy OF
| identification, and the amount OF the tax
| levied and IN arrear with the interest and
| costs and expenses accrued, and to accrue
| thereon to the day of sale, to which list shall
are not not paid on or before the second
| Monday in April next ensuing, together
| with the accrued interest thereon, and pro-
| portional cost of advertising and fees, the
| treasurer will proceed at ten O'Clock A. NJ.
| on that day at the court house In said ounty,
to offer each and every OF said parcels OF
land and pr emise for sale to the high est bid
| der for cash, which said list and notice shall
| be published in Two newspapers. to be select
ed as in section 269 A, printed in said county
for four successive weeks prior to the first
| Monday in April, and on said second Monday
| In April the said treasurer snail proceed To
| sell any and all such pieces or parcels of
land and premises and personal property,
upon which said tax, S, interest. cost and
fees shall not then have been paid, and shall
continue such sale each secular day, legal
holidays excepted, from ten O'Clock A. M,
until three o clock p. NJ, until every parcel
| shall have been offered.
| 262 ID, The said Treasurer shall within
thirty days after the close of such sale or Of
| fering, should any sale or sales be made,
| make n full report thereof to the Circuit
| Court for Hartford County, setting forth his
. | proceedings in the premises i'll detail, and
| showing TO whom, and at what price such
| several parcels were respectively sold, the
, | amount of tax and interest accrued, the pro
| rata cost of advertising such sale, the trea-
, | surer's fees and the surplus fund in each in
/, | stance, with which report he shall also lille q
/ | copy of the printed list and notice aforesaid.
| The said court shall examine said proceed
ings, and If the same appear To be regular,
and the provisions of law in relation thereto
have been complied with, shall order notice
to be given by advertisement in two news
papers as aforesaid, warning all persons in
terested in the property sold, to be and APP
pear in said court by certain day to be
: named in said order, to show cause, if any
' they have why said sale shall not be ratified
and confirmed; and in those cases where nc
cause, or an insufficient cause be given
against such ratification, the court shall in
one order ratify and confirm all sales SC
. made and then entitled to be ratified an0
| firm. ad and Int urrh mr. * -