The Republican. [volume] (Oakland, Md.) 1877-current, 1937-07-29
PUBLIC LOCAL LAWS


when so required by said Commission
ers, make oath in due form of law, re-
spectively, that they are the owners in
their own right of real estate situated
in said County equal, at least, over and
above their debts and liabilities in
value to the amount of the bond; the
said Commissioners may at any time
demand of any Treasurers such other
or further bond, with such other fur
Their security as in their judgment the
interest of the State and County may
require.
102. All taxes shall be levied for
the calendar year, and as of the first
day of January Of such year as the
date of finality. The County Commits
sioners shall fix the rate of County
taxation for such year on or before
the first day of February; all County
taxes shall be due and payable on the
first day of April of such calendar
year, and shall be overdue and in ar
rears on the first day of the succeeding
October; on all County taxes paid on
or before the first day of June, dis
discount of one per cent. shall be al
lowed; and on all County taxes paid
during the months of June and July
discount of inc per cent. shall be al
lowed; and upon all taxes paid during
the months of August and September
the amount thereof without discount
or interest shall be required; but upon
all State and County taxes remain
ing unpaid after the Both day of Sep
TENDER, interest at the rate of one
half OF one per cent. per month shall
be charged and collected. The Treas
urer shall take the discount from and
charge interest on the tax bills for
County purposes regularly in the
manner aforesaid, and shall note the
same upon his books and upon the
receipt given for taxes so paid; but
the discount allowed on County taxes
by this section shall not be made to
any person or corporate institution
unless the whole amount of State
and County taxes due by such person
or corporate institution for the cur
rent year be paid when the same is
made.
106. 1t shall be the duty of the
Treasurer as soon as the annual levy
shall have been made, to give notice
thereof, by advertisement inserted
once week for three successive weeks
in two newspapers published in said
County, and by handbills posted in at
least five places in each district; and
to prepare the tax bills of each tax
payer and forward the same by mail,
or deliver the same to the person or
corporate institution, or to the agent
OF the person or corporate institu-
ton, to whom the property included
in such bills is assessed, so far as
their residence or postoffice address
may be known to-, or ascertained, on
diligent inquiry by the Treasurer, on
or before the first day of April next
succeeding the date of the levy, and
such advertisement and handbills and
tax bills shall also contain brief alb
stract of Section 102, relating to the
discounts to be allowed, and the in
terest to be charged on all tax bills.
107. The said Treasurer shall,
during the first week in September in
each and every year, give notice to
all the delinquent taxpayers of said
County, by advertisement inserted in
two newspapers published in said
County, and by handbills posted in five
of the most public places in each cleo
ton district Of said County, and at
the court house door, warning them
and each of them that the payment
of all taxes then due and in arrears
will be enforced by advertisement and
sale, unless the same are paid before
the first day of October then next fol-
lowing.
108. 1t shall be the duty of the
Treasurer to enforce the payment of
all taxes remaining unpaid on the
first day .of October in the year in
which the same shall have been lev
led, provided the notice required by
the preceding section shall have been
given; the failure of said Treasurer
to make final settlement therefor with
in one year thereafter shall be such
wllful neglect of duty as to require
his removal from office in the manner
provided in Section go; if the taxes
be due and owing upon real property
or upon real and personal property,
the said taxes shall be lien on said
real property, and said real property
shall be liable for the payment there
| OF in whatsoever manner or to whom
soever the same may be assessed un-
til paid, and the Treasurer shall be
authorized to enforce the payment
thereof in the manner hereinafter pre-
scribed by a sale of either real or
| personally; whenever real estate is
susceptible of division so that a part
thereof will sell for enough to pay
the taxes due and all costs, the Treas
urer may, in his discretion, employ a
surveyor to divide the same and tax
as a part of the costs in such proceed
| lngs such compensation for the SER
vices OF such surveyor as he may con-
slider just, not exceeding the sum of
three dollars per day.
lis. The Treasurer shall pay over
according to law or to the order of
said County Commissioners, in the
manner hereinbefore provided, all
County taxes and all moneys due said
County and collected by him, and he
shall also pay into the treasury of the
State of Maryland, according to law,
all the State taxes levied in said
County and collected by him, as and
in the manner hereinbefore prescribed;
all claims for erroneous, insolvent or
uncollectible tax bills for which he
shall claim credit shall be presented
before or at the time specified for
said final settlement, and in no case
shall said Commissioners allow credit
for erroneous, insolvent or uncollecti-
BILE taxes, unless satisfactory proof be
produced under oath, that the same
cannot be collected: the said Commits