The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1904-05-07

ell in making their annual levy of municipal
taxes after said bonds are issued shall fix the
rate sufficient to provide for the payment Of
the interest on said bonds and create sinking
fund for their redemption.
Section 10. And be it enacted, That the
Mayor and Common Council may pass such
| ordinances as they may deem necessary for
the preservation of the health of the town,
and remove all nuisanceS from, and prohibit
all business within the corporate limits there
of as shall in their opinion injuriously affect
the sanitary condition thereof.
Section IL. And be it enacted, That the
Mayor and Common Council shall cause to be
constructed, as they may determine necessary
for the public benefit, sidewalks in any of the
streets Of said town not less than four feet in
width, of brick, concrete, cement, or other
suitable material, and nay assess upon the land
on abutting said sidewalk oue-half the cost
thereof, which assessments shall be lien mp
on the abutting property and may be collected
| by the Mayor and Common Council as other
debts of like amount are recoverable in this
State by law. The Mayor and Common Couu
| ell shall have power TO make all necessary
regulations to notices of such assessments
TO property owners.
Section L. And be it enacted, That the
| Mayor and Common Council shall. on or before
the first day of July, 1904, and from time TO
time thereafter, cause an assessment to he
made by three persons to be appointed by
them, of all the property, real, persona! aud
mixed in said town or usually kept therein,
and all the property owned by the inhabitants
of said town, or by firms, corporate bodies or
| associations not Incorporated carrying on bus
mess therein, or owning property located or
usually kept in said town, and which, under
the laws of this State is liable to be valued and
assessed. and is chargeable with taxes in said
Rafs.ra ha aonD1DfaU
shall proceed to act as such they shall take an
oath before Justice of the Peace for Carroll
county that they will assess and value the as
sessable property of every sort within SAID
town at its full cash value without favor, par
TALLY or prejudice, 10 the best of their skill
aud judgment, they shall enter and record IN
a book, to be provided for that purpose, an
accurate and fair account of all property,
stocks and private securities of every sort
within said town, Liable TO assessment, and the
valuation thereof. together with the list Of the
c.sners thereof. which shall be returned by
them to the said Mayor aud Common Council |
on or before the expiration of thirty days from
their appointment, and which any person in
terested NAV inspect without charge In mak
ing such assessment all lands and all interest
in lands and goods and chatrels, shall be val
ued according to its nature, and all property
of all descriptions shall be chargeable accord /
bat the tax levied on said property so assessed
aud valued shall not exceed 10 any year
twenty cents on the hundred dollars; aud the (
Mayor and Common Council may provide by
ordinance for the pastiai or full exemption
from taxation Of lands used exclusively for
farming purposes, but not the building aud
improvements thereon. The said assessors
10 the discharge Of their duties may admluis
ter oaths TO parties 10 he assessed, aud IN the
of hr.traz ar azznFtRfruu-
their officers, aud they may require such par
ties or officers to make and render list Of oil (
the aSseSsable property owned by said parties
under oath; aud Il any person shall feel az
grieyed at the valuation aud assessment of bis I
property by said assessors he may Al any time
wifhia two weeks from the retuTn OF the said I
assessment appeal from such valuation 20 the 1
Mayor and Common Council. who, on good (
cause shown. may make any alterations 10 said /
assessment which they uaay think proper and Z
right aud all persons interested may inspect
free Of charge the books Ut assessment
Section 10. Aud be- IL enacted, That as Z
SOON after the expiration O; he time for hear
log appeals as Is practicable. the said Mayor
and Common Coancii shall proese8 60 ascer- Z
tain the amount necessary % Doe levied Tor the |
use Of said corporation and the ute Of Taxa
uon. aud after the rate 0i taxation Is Fixed the /
Treasurer shall at once mail or deliver 90 each I
taxpayer a HtlAEc CONTAINING as AaAr a.
sessment, tue rate Of taxation aud the am0un, 4
OF taxes due and owing srom him under said I
levy and assessment which taxes shall forth. I
with be paid 10 said Treasurer.
Section Ia. And be Il enacted, That ;he 4
taxes levied on the property. 50 made liable 20 /
be valued and assessed, shall be leas on real 4
estate of the persons so indebted from the DAY 1
on which the levy shall be made by the Mayor /.
ard Common Council, but no sale Of real rs
tale shall be made until after the personal - 4
tate Of such taxpayer withia the limits OF said 4
town shall have been first taken and sold FOR /
the payment thereof
Section 10. And be Il enacted. That Il with I
in four months from the date Of each levy made I
by he Mayor aud Common Ccaacii afore- 4
said. all taxes be DOT paid. the Treasurer shall z
At once make ont u list al All the delinquent 4
taxpayers. together With ihe amcuht of taxes
due and uaiug by each, aud deliver the same
To the baiIf. weo shall Immediately upou the 4
receipt b. ham Of such list proceed % collect
all such unpaid taxes levied by the said Mayor
and Common Counci! aud pay over the same 4
W the Treasurer Of said corporations; Aad Il I
any person shall neglect % refuse % yay said .
taxes on demand, then the ba,iia shall furnish 4
TO such person az account showing All aggre-
gate 81 Ais tax OF, II he be absent. deliver the
same IA the place % his lass residence, or, u =
NONRESIDENT. mAil the same t0 his last known
address; aud unless the same be psid 20 the
bailiH within thirty days after such account
shall be delivered or mailed, the @AIlf may
seize and sell any OF The goods and chatte.-.
land aud tenemeuts oi the person 50 refusing
or negecnng to pay, after giving At least TWEEN
~ DAYS notice Of the time and place OF sale by
written or printed handBiils sci Up in two
public places 10 said iown or printed in some
newspaper published 10 Carroll county.
Section To- Aud be il enacted, That any
person who shall pay bis or her taxes levied,
as aforesaid. within thirty days after the date
Of such levy, shall be entitled 10 q discount Of
five per ceuium thereon, which discount shall
be allowed 70 the Treasurer in the settlement
Of his account with the Mayor and Common
Council.
Section L. And be il enacted, That al
taxes levied as aforesaid shall bear interest
after four months from the date Of sach levy.
aud the bailf shall pay over any levy placed
in his hands for collection within SIX months
after receipt of said list. and upon his failure
70 do 50 his bond shall be put IN suit.
Section is. And be il enacted That the
baibf shall be appointed from among the in
habltauts Of said town qualified 10 vote for the
Mayor aud Common Council, provided, how
ever, that the said Mayor aud Common COun.
ell may appoint the constable Of the election
district in which said town is located, Il he be
q resident of said town, or Will reside therein
after his appointment; before entering upon
| the duties OF bis Office he shall make oath be.
1 fore Justice Of the Peace for Carroll county.
that be will faithfully and impartislly perform
| the duties imposed upon him By this act Of
/ incorporation aud the bylaws and the ordi-
/ dances of said Mayor aud C0mmoH Council,
/ and shall execute to the Mayor and Common
| Council bond, with good and sufficient surety
/ or sureties, TO be approved BY said Mayor and
/ Common Council, IN such penalty as they
| shall prescribe, conditioned that be will well
/ and faithfully perform the duties OF said office
/ in ali things appertaIhing thereto, according
| to law and the ordinances Of said Mayor and
/ Common Council, and shall well and truly
/ collect and pay over to the Treasurer of said
| corporation all taxes levied by them aud
/ placed in his hands for collection and all other
sums of money that may be received by him
! for the use of said corporation.
| Section 10. And be it enacted, That the
bailiff shall attend the meetings Of the Mayor
| and Common Council and he shall perform
such duties as they shall direct; shall preserve
/ the peace and good order of the town, and for
/ this purpose is vested with the same power and
authority US any constable now has under the
/ laws of the State; and it shall be his duty to
! inform on all persons violating the ordinances
! of the town or the laws of the State, aud have
process issued for their arrest, and TO arrest