The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1906-05-11

by the County commissioners and new
bonds shall be given for each year of the
term; the bonds for the second, third aud
fourth years, to be executed, delivered and
approved before the levy OF the taxes for
the year is placed in his hands for cOlec-
ton and all such bonds shall be. as soon as
| approved, recorded in the office of the Clerk
OF the Circuit Court of Hartford county.
26l. The Treasurer of Hartford county shall
be the. collector OF all State and County taxes
tor said county, however levied, and shall
receive all moneys which may be due said
county from any source whatever, and snail
pay all claims against said county when
certified to him by the County Commission
crs, but he shall not pay any claim against
said county without deducting from the
amount thereof all and every sum or sums
due or owing to said county for taxes or 9TH
erwise by the holder of said claim, and no
assignment of such claim to advoid such de-
duction shall be valid.
282. The County Commissioners shall
close the annual levy and complete the same
| on or before the last day of April in each
year.
262 A. The County Commissioners shall
within five days after making the annual
levy certify to the treasurer the names of the
taxpayers of the county arranged accord
ing to election districts and the amount OF
properly with which each is assessed, set
ting forth plainly the various forms OF
property upon which by law different rates
are to be charged the percentage for both
state and county taxes for the year, and the
aggregate of the state and county taxes
levied in each election district and snall
also certify to the treasurer all the items OF
| the several amounts levied and the specific
purpose for which each IL levied, and tine
| treasurer shall thereupon open upon his
| books proper accounts, crediting each item
so levied under its proper head, and as pay
ments are made charging the amounts so
| paid to the several accounts, and he shall
place the names of the taxpayers and the
several amounts with which they are as
| sessed upon his books and pail be prepared
to furnish bills and receive taxes on or be-
| fore the 1st day of June in each year.
262 b. County taxes shall be due as soon
as they are levied, and shall bear interest from
the first day of the next September at the rate
of six per cent. and on all county taxes paid
before September first u discount of one-half
per centum per month shall be allowed.
262 G. The Treasurer shall, as soon as the
| annual levy is placed in his hands give notice
| thereof by advertisement. stating the time
| from which taxes bear interest and the dis
counts allowed on both State and County
| taxes and warning taxpayers of their liability
| to be published as delinquentS and to have
their property sold If taxes are not paid as re-
quired by law. He shall also Immediately
make out the bill of each taxpayer upon which
a similar notice shall be printed and he shall
upon application forward the bill by mail to the
taxpayer or his agent.
1852 d. On the first days of October, January,
| April and July, of each year, and oftener, if
the County Commissioners REQUIRE II, the
Treasurer shall make q report OF the receipts
and disbursements for the preceding months.
showing the sources of such receipts and the
respective accounts for which such disburse-
ments were made, and on the first day or July
in each year he shall make u similar report
covering the receipts and disbursements for
the preceding year, which reports snail De pre-
Sented to the County Commissioners at their
first meeting after said respective dates, and
short summary OF said quarterly reports shall
be published by the County Commissioners.
% +. The said Treasurer shall keep Sepa-
rate accounts of the State and County leNleS
of taxes and the sums received by him on
account of the County levy shall be discussed
exclusively for county purposes; and any per-
son for whose use Il levy is made Shall be en-
titled to receive the same in full on the first
day OF January next succeeding the GATE OF
such levy: provided. however that he may
previous to that time, procure from the County
Commissioners an order stating the amount OF
such levy: and the Treasurer Is hereby author
lied and directed to receive said orders, or so
much thereof as may be necessary, in payment
of taxes due under the levy upon which SUCH
order iSiSSued
262 F. The Treasurer shall pay over the
State taxes and the County levieS for school
purposes at the times and in the manner pre-
scribed By the laws of the State.
262 G. The Treasurer shall receive as COM
penSation for all his services as Treasurer an
annual salary of 81 500 to be paid monthly, two
per cent. commission on all State taxes paid
over by him, and such commissions as may
accrue under the provisions OF THIS Act.
262 H. The Treasurer shall appoint Such
clerks as may be necessary for the proper als-
charge OF the duties of his o1fice. who Shall be
deputy treasurer; shall qualify under the CON
stitution of the State and shall give such bond
to the Treasurer as he may requir: but the ag-
gregate annual salary of said clerks shall in no
case exceed the sum of twelve hundred dor
lars Oh 10000.
262 l. The County Commissioners shall pro-
vide at the public expense suitable offce for
the Treasurer, furnish the same amply and
| conveniently and shall annually levy such sums
| Treasurer and his clerks, his commissions on
! State tax es, the cost OF books. stationery and
| stamps for his office and all printing and adver-
| Using required under the provisions OF this Act
| and not otherwise provided for.
zee j. The said Treasurer shall at the eXpl-
ration OF his term Of office, make full settle
I (fS,r,NYr,
| county taxes placed in his hands for col
| lection, and al erroneous and insolvent
tax bills for which he shall claim Il
| credit shall be presented to said County
| Commissioners before ut the time above
| specified for said final settlement. and in no
| case shall said County Commissioners allow a
credit for erroneous or inSolv ent tax bills I'M
less satisfactory proof be produced under oath
| that said bills cannot be collected.
And the said Treasurer iSrequired to enforce
| payment OF taxes by sale, as herein provided OF
all property upon which taxes are in arrears. as
| soon as he is empowered so to do, and upon his
| retirement from office he is directed and re-
| quired to deliver to his successor all office
| books and papers and all balances OF taxes due
| upon the levieS for which he is charged and
| also to deliver to him all proceedings had for
| the enforcement Of the payment OF said taxes
| And the successor OF q deceased or retiring
Treasurer is empowered and required to col
| lect and enforce the payment OF said taxes as
/ herein provided; and in all cases where a
| Treasurer has taken steps forthe enforcement
OF the payment OF said taxes and shall retire or
die before the collection OF said taxes. or before
| said proceedings are completed, his successor
| is empowed and required to continue and
| complete said proceedings for the enforcement
| of the payment of said taxes, and to collect
| the same, and Is hereby clothed with all the
power and authority in law had by the retir-
| ing Treasurer during his term of office for
| that purpose.
262 K. The County Commissioners OF
| Hartford county shall annually levy such
| sums of money as they shall deem sufficient
| to pay the expenses which may be incurred
| during the then succeeding year by the attend
| ance of jurors, States witnesses, crier and
bailiffs of the Circuit Court, together with
| any expenses of said Court which they may
| be required to pay; and it shall be the dutylot
| the Treasurer to pay said expenses to the in
dividual entitled to receive the same whenever
| the amount so payable shall be duly certihed
| to him by said court, and upon his failure to
| paw any such sum when so certified to the
| person entitled to receive the same, the said
| Treasurer shall forfeit and pay to every such
person for every such failure the sum OF one
| dollar, to be recovered as other small sums
| are recovered before a justice of the peace, to.
| gether with the costs OF suit. The SAID court
| shall not issue to the individual entitled to
| receive any of the expense aforesaid. except
| witnesses, any evidence that such sums are
| due but the same shall be certified, directly
| to said Treasurer, and the said Treas
| urer before paying the same shall deduct from
the respective amounts due as aforesaid eny
sum or sums of money due and owing by
the said individual to the said county foI
| taxes or otherwise. But said Treasurer shall
| Jurors, States witnesses crier and bailifs
unless the bills for the same shall have. beer
first submitted to and approved by the Coun
ty Commissioners of Hartford county as pro
vided in Section &C to 90 inclusive, of said
| Article 49,
262 l.. On the first day of February in
| each year the Treasurer shall make up list
| of all delinquent taxpayers and the amount
for which they respectively in arreRr
adding to each bill one dollar for costs: and
publish the same for two successive weeks be
fore the 2Sd day of February and if said
taxes and costs are unpaid on that day ht
shall Immediately thereafter make up a list
of all delinquents assessed with real estate
giving the name of the person assessed with
a brief description of the property the dis
trict Off location and such references to con
yeyances as will render the same possible O
identification together with the amount o
taxes due and In arrear thereon including al
taxes on personality due from the owner o
penses accrued and to accrue to day OF salt
with notice appendedlthat if said taxes in
tcrest, cost aad expenses are not paid on OIL
before the second Monday in April next
ensuing the Treasurer will proceed at II
O'Clock on that day at the Court House II
said county to offer said property for sale tc
the highest bidder for cash, which list ant
notice shall be published at least three week:
prior to the first Monday in April and upor
the second NJ onday in April In each year thu
| Treasurer shall proceed to sell under thu
terms of said notice all property upon taxes
interest. costs or fees are in arrear and sha shall
secular day. legal holidays excepted from II
O'Clock A. NJ. to 3 O'Clock p. M. until all o
said property shall have been offered and dis
posed of.
262 n. The said Treasurer shall within
thirty days after the close of such sale maxi
| full report thereof to the Circuit Court 70
Hartford county, set ting forth his proceeding
in the premises in detail and showing t.
whom and at what price such several parcel
were respectively Sold the amount of ia!
| and interest accrued the pro rata cost of ad
vertising such sale, the TreaSurer's fees, ant
all either expenses. and the surplus fund il
J each insta nce. with which report he shall als'
file a copy of the printed list and notice o
| sale. The said Court shall examine the salt
5 proceedings and If the SANG appear to D