The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1922-12-01

! or before the same date In each sue.
ceeding year shall close and complete
the annual levy and the fiscal year for
Hartford County shall hereafter begin
on the first day Of January IN each
year"
The County Commissioners are about
ready to complete the levy for 1928.
in accordance with the mandate Of the
law which have just quoted and In
doing so desire to be informed whether
In SO levying, they shall levy for eight
months or full year.
The levy made on or about May lst,
1922, was for year extending to April
30th, 1929, and under the new law the
levy now being made will be for o year
beginning January list, 1923, and end
ing December 81, 1923. The two years
will, therefore, overlap to the extent
of four months. feel, however, In
view Of the direct legislative authority
with which your Board Of County Com
missioners has been clothed, that there
is no fatal conflict and that the Board
may do what the law requires 1t to do,
that is, make levy for the fiscal year
Of 1928. In doing so it will find itself
in possession of certain cash and GER
tain unpaid tax bills, to be regarded
for this purpose Ms accounts receivable
which will be available for public uses
during the year 1928. In other words
u portion of the amount levied In May,
1929, constitutes assets In the hands
Of the County Commissioners with
which to meet county requirements
during 1898. 1t Is the duty Of the Com
missioners to levy for the fiscal year
1928, but In determining the amount
required to be raised by taxation, II
will necessarily take into account the
money or other assets to which have
referred and available on December 81,
1922, which will considerably reduce
the balance actually required to DO
raised. This will result In q CORES
ponding decrease In the annual tax rate
for the year 1923. For example, IL the
Board was required to levy for the
expenditures of an entire year and was
In possession of no other funds, the
tax rate might be $3.50, but In view Of
the assets still available from the levy
OF May, 1922. the rate for the year
1923, may be reduced perhaps to 500.
IL the Commissioners proceed on this
basis, no hardship will ne wrought up.
on the taxpayers of your County, be-
cause burdens imposed upon them for
1923 will be correspondingly lower by
reason OF the fact that portion Of the
funds necessary for that year will be-
come available as result of the 1922
levy.
! have considered the possibility Of
refunding certain portion of the tax
levied as OF May 1st, 1929, but this
appears to be not only impractical and
Unnecessary, but Illegal. When the
levy OF May, 1922, was made, the full
taxes then assessed became due and
payable and In my judgment, have
continued to be collectable debts due
the county In spite of subsequent leg
islation. The Commissioners were
clothed with full power TO create the
levy Of May ist, 1892, because Chapter
l16 Of the Acts Of 1929 did not take ef-
feet until June LIST, 1922, one month
later.
do not think that the State tax Is
In my way affected by the change Of
Hartford County's fiscal year. The
State rate Is created by the General
Assembly for calendar year and must
be collected for that year without ref
erence to the time when the county
levy Is completed. The State tax,
therefore, paid during 1922 In eonnec-
ton with the county levy Of May 1st,
1922 was for the fiscal year beginning
January LIST. 1922 and ending Deceni-,
Der 3ist, 1929. The State tax for 1923
will likewise cover the calendar year
Of 1898, therefore, the regular State
rate prescribed by law for this year
must be used.
My conclusion. therefore, Is that 40
far as the county levy Ia concerned, II
must be made for the entire calendar
year Of 1923, although It may be con-
siderably reduced by reason of the
surplus remaining from the levy Of
May, 1922.
Yours very truly,
ALEXANDER ARMSTRONG,
.-...... Attorney General,