The Prince George's enquirer and southern Maryland advertiser., 1922-12-22
Public Local Laws
Passed at the 1922 Session Of
the Maryland Legislature
CHAPTER d3S


An Act to repeal and re-enact with
amendments section ll5A OF Artlcle
II of the Code of Public Local Laws
of Maryland, title prince Georges
County," sub title "County Treas
urer", as the same was enacted by
Chapter 1874 of the Acts of 1919 of
the General Assembly Of 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 "Pripca Georges County," sub
title County Treasurer, as the same
was enacted by Chapter 1S4 of the
Acts of 1912 of the General Assembly
of Maryland, be and it is hereby re-
fpeaIed and re-enacted with amendments
so as to read as fellows:
1l5A 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 succeeding
the annual levy of taxes in said county,
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-
pe1ty belonging to. such delinquent,
subsequent to the first day of January
in each and every year levy upon such
To
said taxes, interest, costs and fees as
herein provided, 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
@ )urt for said county, and shall ad
yerlise 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 rro-
vided for, said streasurer shall have
Fall the powers now had or lawfully ex-
ercised by the sheriff of said Court, ex-
ecuting executions on judgments of
the Circuit COURT for said county, aud
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-
lion 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 not
as a substitution for the powers OF
the treasurer to collect taxes assessed
upon personal property 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
c. mmlssioners of Prince Georges
County, before any justice of the peace
in and for said county, provided, that
at the time of lnstituting any suit for
the collection of taxes upon personal
property before any justice of the
peace, said treasurer shall file certf-
cate, verified by his oath, stating that
at least thirty days prior to the institu-
tion of said suit he sent a notice dir
ected to the defendant taxpayer al
the last known mailing address or at
his best known address advising him
that his taxes on pf 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, al least thirty days prior TO the
institution of said suit, he posted or
caused to be posted a similar notice to
the above at the Court House door in
Upper Marlboro. And out of the pro-
ceeds Of sale Of personal property the
treasurer shall pay all costs and eX-
pense incidedt tC such sale, and the
taxes in arrears and interest, and the
surplus, if any, he shall pay over to
such delinquent taxpayer. And any
sale of personal property made under
the provisions of this section shall be
reported by the treasurer to the Circuit
Court for Prince Georges County in the
same way that sheriff S 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 1,
1922.
True copy of an Act of the General
Assembly, approved by the Governor,
April 13, 1922.
A. j. ALMONEY, Chief Clerk.