The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1906-05-18
PUBLIC LOCAL LAW.
published by Authority.)
CHAPTER 4G

| AN ACT to repeal section 257 go, 26n, GG2 Do
Al 2d2 b 264 ia 2d2 p 2 26 2 F. 262 G. 2s3 II 2S2
262 :, 2G2 7 262 V 262 y and 2G2 Il of the Code
Of Public Local Laws OF the state or
Maryland, title Hartford County, subtitle
Takes and County Treasurer" as enacted
by the Act oil ISIS, chapter 24, and ectlon
26l, 2t2 N and 2G2 z OF the Code of Public
Local Laws, of the state OF MARYLAND, title
"Harford County" subtitle 'raXeS ana
County Treasurer" as enacted by the Act
OF 1900. Chapter ~, and section Do y, of
the Code of Public Local Laws of the
| State of Maryland. title "Harford COun-
ty," subtitle "raXes and County Urea
Surer," as enacted by the Act Of 1907,
Chapter 255 and Section 2jS OF the code Of
| Public Local Laws of the state of Mary
! land, title "Harford Comfy subtitle
| Takes and County Treasurer as en-
| acted by the Act OF 1904, Chapter i22, and
| Section 262 {, Of the Code of Public Local
| Laws of the State of Maryland, title "Har
ford County," subtitle Taxes and Comfy
| Treasurer" as enacted by the Actof 1904,
ChapterlO, and to re-enact the same will
| amendments.
Section l. Be it enacted by the General
| Assembly of Maryland, That sections 257.
49, 26O, 2G3. 162 A, 262 b, 262 ID, 262 T. 2G2 2d2
G, 20 Il, 5d2 !. 262 262 X 2s2 L. 2i2 NJ 262 49,, o
OF the Code of Public Local Laws OF the
| State OF Maryland. title Hartford County.
subtitle Taxes and County Treasurer. as
enacted by the Act of lS9S Chapter 2oi and
sections 26l, 262 n and 262 q. of the Code OF
| Public Local Laws of the State of Mary
lana, title 'Harford COUNTY sGb,t; ,d>,
! by the Act OF 1909, Chapter J25 and section
262 y of the Code OF Public Local Laws OF
ty,' subtitle TAXES and County Urea
| surer," as enacted by the Act OF 1907, Chap
| ter 2l5 and section 25S of the Code ot Public
Local Laws of the state of MARYLAND, title
| "Harford County," subtitle Taxes and
| County Treasurer" as enacted by the Act
of 1901, Chapter I222, and section 262 { of the
| Code of Public Local Laws of the state OF
| Maryland, title Hartford County, subtitle
''TaXes and County Treasurer as enacted
by the Act OF 1901, Chapter 10, be and The
| same are hereby repealed and re-enacteG so
! as 10 read as follows:
| 257. The Treasurer of Hartford county now
| in office shall hold his office until the ii st
I das. of May. 1906, and the treasurer elected
| at the general election in November, 1893,
| shall hold office for four Years from tine first
! day OF May, 1906 and. unless he shall ole or
! otherwise Vacate his office, his successor
shall be elected at the general election in
| 1909.
| z,S. The Treasurer of Hartford county shall
| be person skilled in accounts, Il resident
| and qualified voter OF said county and not
! less Than twenty-five years OF age on the
| date of his election; he Shall be elected at
| the general election held in said county and
shall hold his office for a term OF four years
from the first day of May next succeeding
| the date of his election.
| qualify or to execute the bonds or either OF
| them required by the succeeding section or
! in the event OF the treasurer'S removal
| from the county, death, resignation, or re-
moval from office, the County Comniseion
/
| once proceed to fill the same by appoint
/ ment of person possessing the qualifica-
lions required by this act, who snail quallfy
| and bond within such time as the Commits
| SonerS may direct and who shall serve
| until he next general election. when ttea-
surer shall be elected for Il full term of four
a6O. Before qualifying and entering upon
| the discharge OF his duties the treasurer
| shall execute bond to The State OF Mary
| land III the penalty of twenty-five thousand
dollars (S25,OO0.OOl with the condition pre-
sscribed by the General laws OF the = St t.,
| and also a bond to the State of Maryland in
| the penalty of twenty-five thousand dollars
! (25U6GUp), conditioned for the faithful per-
| formance of his duties as treasurer of Har-
ford county. said bonds shall be approved
| by the County Commissioners and new
| bonds Shall be given for each year of the
| term; the bonds for the second, third and
| fourth years, to be executed, delivered and
| approved before the levy OF the taxes for
| the year is placed i'll his hands for coiiec-
| ton and all such bonds shall be. as soon as
| approved, recorded in the office OF the Clerk
| of the Circuit Court of Farford county.
| 26l The Treasurer of Hartford county shall
be the collector of all State and County taxes
for 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
| erS but he shall not pay any clalln against
said county without deductng 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 adyoid such de-
| duction shall he valid.
| Do The County Commissioners shall
| close the annual levy and complete the same
| on or before the last day OF April In each
| year.
| 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 Tor both
state and county taxes for the year, and the
| aggregate of the state and county taxes
| levied in each election district and all
also certify to the treasurer all the items or
| the lew made by them, showing in detail
| the several amounts levied and the Spec1hc
| purpose for which each is levied, ana the
treasurer shall thereupon open upon his
| books proper accounts, crediting each item
| so levied under its proper head, ana as pay
mentS are made charging the amounts 50
| paid to the several accounts, and ne shall
place the names of the taxpayers ana the
| several amounts with which tney are as
| SeSSed upon his books and snail 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 discount OF one-halt
per centum per month shall De allowed.
| 262 G.. The Treasurer shall as soon as the
| annual levy is placed in his hands give notice
| thereof by advertisement. SLatlnE tue time
| from which taxes bear interest and the DIS
| counts allowed on both State and County
| taxes and warning taxpayers OF their ha3lulN
| to be published delnquentS and to nave
| their property sold if taxes are not paid as re-
| quired by law. He shall also immediate ~ =
make out the bill OF each taxpayer upon which
| n similar notice shall be printed and he shall
| upon application forward the bill by mail to the
| taxpayer or his agent.
262 d. On the first days of October. January,
| April and July of each year, and oftener. II
| the County Commissioners require 1t, the
| Treasurer shall make Il report of the recelptS
| 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 OF July
| in each year he shall make similar report
covering the receipts and disbursements Tor
the preceding year. which reports shall be pre-
scented to the County Commissioners at their
| first meeting after SAID respective Gates tlhu
| Il short summary of said quarterly reports shall
! be published by the County Commissioners.
| 264 f. The said Treasurer shall keep sepa-
| of taxes and the sums received by nm on
| account OF the County levy shall be dlSbulSeu
| exclusively for county purposes; and any per-
son for whose use levy is made shall be en-
! titled to receive the same in fuu on the firSt
| day of January next succeeding the date OF
| such levy; provided. however, tnat 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 lSlSSueu.
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.
| 9t2 G. The Treasurer shall receive as com
| penSation for all his services as Treasurer an
| annual salary of 81, 800 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 IL. The Treasurer shall appoint such
| clerks may be necessary for the proper dis
| charge of the duties of his Office. who shall he
deputy treasurer; shall qualify under the cen
stitution of the State and shall give such bond
to the Treasurer as no may requr, but the ag-
Rregate annual salary OF said clerks shall in no
ease exceed the sum of twelve hundred dor
lars Isl 10000,
262 |. The County Commissioners shall pro-
vide at the public expense a suitable office for
the Treasurer, furnish the same amply and
| conveniently and shall annually levy such sums
| as may be necessary to pay the salaries OF the
| Treasurer and his clerks, his commissions on
| State taxes the cost of books STATIONERY and
stamps for his office and all printing ana adNer-
Using required under the provisions OF this Act
and not otherwise provided for.
2e2 j. The said Treasurer shall Mt the eXpi-
ration of his term of office, make IL full settle
ment with the County Commissioners of all
county taxes placed in his hands for col
lection. and all erroneous and inSolVcnt
tax bills for which he shall claim Il
, | credit shall be presented to said County
specified for said final settlement, and in no
case shall said County Commissioners allow a
credit for erroneous or lnSOlVent tax bills I'M
less satisfactory proof be produced under oath
that said bills cannot be collected.
+ And the said Treasurer Srequired TO enforce
payment of taxes by sale, as herein provided Of
all property upon which taxes are in arrears. rs
| soon aS is uncovered do. and his