The Republican. [volume] (Oakland, Md.) 1877-current, 1941-07-03
CHAPTER NO. rs.

Relating to the Levy and Payment of
Taxes, the Discount to be Allowed
for the Prompt Payment of Taxes
and Limiting the Amount which the
County Commissioners may ApprO-
pirate or levy as Contingent Fund.
AN ACT to repeal and re-enact with
amendments Section 102 of Article
IL of the Code of Public Local Laws
of Maryland 1880 Edition), title
Garrett County, subtitle County
Treasurer, as said section was
amended by Chapter 1919 of the Acts
of 1887, and to add new section to
said Article, to be known as Sec
ton 102 A, relating to the levy and
payment of taxes, the discount to
be allowed for the prompt payment
of taxes and limiting the amount
which the County Commissioners of
Garrett County may appropriate or
levy as contingent fund.
Section 1. Be it enacted by the
General Assembly of Maryland, That
Section 1902 of Article IL of the Code
of Public Local Laws of Maryland
1880 Edition), title Garrett County"
subtitle County Treasurer, as said
section was amended by Chapter 1919
of the Acts of 1887, be and it is here
by repealed and re-enacted with
amendments, and new section, to be
known as Section 102A, be and it IS
hereby added to said Article, and all
to read as follows:
102. All taxes shall be levied for
the calendar year, and as of the first
date of finality, The County Commits
sioners shall fix the rate of County
taxation for such year on or before the
fifteenth day of January; all County
taxes shall be due and payable on the
first day of February of such calendar
year, and shall be overdue and in ar
rears on the first day of the succeed
ing November; on all County taxes
paid during the months of January
and February discount of five per
cent shall be allowed; on all County
taxes paid during the months of March
and April discount of percent shall
be allowed; on all County taxes paid
during the months of May and June,
discount of three per cent. shall be
allowed; and all taxes paid during the
months of July, August, September
and October, the amount thereof, with
out discount or interest, shall be re-
quired, but upon all County taxes re-
naming unpaid after the 31st day of
October 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 man
ner aforesaid, and shall note the same
upon his books and upon the receipt
given for taxes so paid; but the dis
count allowed on County taxes by this
section shall not be made to any per-
son or corporate institution unless the
whole amount of State and County
taxes due by such person or corporate
institution for the current year be
paid when the same is made.
102A. The County Commissioners
of Garrett County shall not appropri-
ate or levy more than fifteen thousand
dollars ($15,000.OO) in any one year
as a contingent fund.
Sec. 2. And be it further enacted,
That this Act is hereby declared to be
an emergency law, necessary for the
immediate preservation of the public
health and safety, and being passed
by yea and nay vote, supported by
three-fifths of all the members elected
to each of the two Houses of the Cen
eral Assembly, the same shall take eff
feet from the date of its passage.