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The Maryland Code : Public General Laws and Public Local Laws, 1860
Volume 145, Volume 2, Page 105   View pdf image (33K)
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ART. 3,] BALTIMORE COUNTY. 105

68. It shall be the duty of the several collectors to pay over
•under oath, to the Treasurer of the State of Maryland, and the
treasurer of Baltimore county, respectively, on the first Tuesday
of the next month after said taxes are placed in their hands, and
on the first Tuesday in each and every month thereafter, the
amount collected by them, until the collections are completed,
and on the failure to make such monthly payments, the delin-
quent collector may be removed by the county commissioners,
and at the end of the time herein allowed for the collections
aforesaid, by said collectors, they and each of them shall make
to the county treasurer a full and complete return under oath,
of the whole amount of taxes collected by them during the year;

and also an alphabetical list of all delinquent tax payers, and
the sums due by each of them, which lists the county commis-
sioners are authorized to publish in at least one newspaper pub-
lished in the county, and on failure to complete within twelve
months from the day and date of receiving said taxes for collec-
tion, the collection and return of the whole amount thereof to
the county and State Treasurer respectively (except such sums
as the county commissioners upon examination of the returns of
said collectors may determine to be, and to have been uncollect-
able) their bonds shall be liable for the same, and the county
commissioners shall cause suit to be brought on the bond given
for the county taxes, and the State Treasurer may cause suit to
be brought on the bond given for State tax, to the next term of
the Circuit Court thereafter, and the said court is hereby au-
thorized, upon motion of the attorney of said commissioners or
the attorney of the State, after notice to said collectors and their
sureties, to take judgments for such amounts as may be found to
be due by them for the non-payment or settlement of said taxes.

59. Whenever the collectors aforesaid shall find it necessary to
proceed to enforce the collection of State and county taxes, they
shall first leave with the tax payer, or his agent, tenant or occu-
pant of the premises, or at his usual place of abode, the tax bill
or bills showing the aggregate amount of assessments, and levy
for such taxes as may be owing by the party, with a notice to
said bill annexed, that unless the said bills are paid within five
days thereafter, the said collector will proceed to enforce collec-
tion thereof according to law; after which, if the tax payer
aforesaid shall fail to make payment, the said collector is author-
ized to levy upon either the real or personal property of the party
neglecting to pay, and to expose the same at public sale, after
ten days' public notice of time, place, and cause of such sale, by

 

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The Maryland Code : Public General Laws and Public Local Laws, 1860
Volume 145, Volume 2, Page 105   View pdf image (33K)
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