The Prince George's enquirer and southern Maryland advertiser., 1922-12-29
Public Local Laws
Passed at the 1922 Session OF
the Maryland Legislature
CHAPTER 138

CHAPTER 43S
An Act to repeal and re-enact with
amendments section 115A of Article
II of the Code of Public Local Laws
of Maryland, title prince Georges
County," sub title "Couuty Treas
urer", as the same was enacted by
Chapter 1874 of the Acts of 1912 of
the General Assembly cf Maryland,
the said amendments relating to the
collection of taxes on personal prop
erty by the Treasurer Of said Coun-
ty by suit.
Section l. Be it enacted by the
General Assembly of Maryland, That
section 116A of Article II of the Code
of Public Local Laws of Maryland,
title Primes Georges County," sub
title County Treasurer, as the same
was enacted by Chapter 1874 of the
Acts of 1912 Of the General Assembly
of Maryland. be and it is her9by re-
pealed and re- enacted with amendments
so as to read as follows:
115A' That if any person or persons,
association or body corporate. shall
be assessed upon the assessment books
of said county with personal property
only, and the amount of taxes levied
thereon snail remain unpaid on the
first day of January next succ caedfng
the annual levy of taxes in said )unty,
the said Treasurer shall within one
month after said 1st day of January in
each and every year, or within one
month after the discovery of any pro-
pelty belonging to such delinquent,
subsequent TO the first day ofrJanuary
in a lou Oh
portion as may be necessary to pay
said taxes, interest, costs and fees as
herein prov ded, of the personal pro-
perty assessed to such delinquent tax
payers, in the same manner as the
sheriff of said county is now or may
hereafter be authorized by law to levy
upon property upon execution on
judgments issued out of the Circuit
G urt for said county, and shall ad
| vertise and sell personal property in
the same manner as is now or may
hereafter be required by law in the case
| Of sales of personal property by the
sheriff of said county, and TO deliver
the property so sold to the purchaser
| or purchasers thereof, and for the pur-
| pose Of the levy of the sale herein re-
vided for, said Etreasurer shall have
all The powers now had or lawfully ex-
erctsed by the sheriff Of said Court, ex-
ecuting executions ON judgments of
the Circuit COURT for said county, and
shall If it be necessary have the same
power now or hereafter to be prescrib-
ed by law for the levy upon and the
sale of shares Of stock in any assOcia-
| tion or corporation which the sheriff
OF said county may or shall possess in
executing executions or judgments Of
said Court; and said treasurer shall be
entitled to receive out of the proceeds
of sales made under this section, the
same fees and allowances as are now
or may hereafter be allowed by law to
the sheriff of said county on executions
issued as, aforesaid; this section. to be
construed as an addition to, and net
as substitution for the powers o,
the treasurer To collect taxes assessed
upon personal prosperity by suit; and it
is hereby expressly provided that said
treasurer, if he deem such course ap.
visable, may proceed to collect any and
all taxes due upon any personal prop
erty by suit, in the name of The County
Comm ssioners of Prince Georges
County, before any.justice of the peace
in and for said county, provided, that
at the time of instituting any su t fer
the collection of taxes upon personal
property before any justice of TIL,
peace, said treasurer shall file a certf-
cate, verified by his oath, stating thai
at least thirty days prior to the institu-
ton of said suit he sent notice dir
ected to the defendant taxpayer al
the last known mailing address or al
his best known address advising him
that his taxes on pr rsonal property were
due and unpaid and the amount thereof,
and unless said taxes were paid within
thirty days, suit would be instituted
for their collection, and setting forth
that, at least thirty days prior TO the
institution of said suit, he posted OF
caused to be posted a similar notice to
the above at the Court House door iD
Upper Marlboro. And out Of the pro-
ceeds of sale Of personal property the
treasurer shall pay all costs and cX-
pense incidedt tC such sale, and the
tax in arrears and interest, and the
surplus, if any,sh" shall pay over to
srch delinquent taxpayer. And any
sale OF personal property made under
the PROVISIONS of this section shall b.
reporisd by the treasurer to the Circui,
Court for Prince Georges County in the
same way that sheriff 5 sale is reported,
within thirty days from said sale show
ing to whom, and at what price, the ar
ticles of personal property We're respec-
lively sold, the amount of taxes and OF
interest accrued and costs Of said sale.
Sec. 2. An be it further enacted,
that this Act shall take effect June /,
1922.
True copy of an Act of the General
Assembly, approved by the Governor,
April Is, 1922.
A. J. ALMONEY, Chief Clerk.