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Code of the Public Local Laws of Maryland, 1930
Volume 377, Page 1560   View pdf image (33K)
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1560 ARTICLE 6.

office address or by posting such notice on the premises to pay said taxes,
interests and charges and commissions; after the expiration of said thirty
days' notice he shall forthwith proceed to seize, levy upon, advertise and
sell the property of said delinquent, or so much thereof as may be neces-
sary to pay said taxes, interest, charges, commissions and costs of sale,
and for this purpose the Treasurer is hereby clothed with all the powers
that were possessed by collectors of State and county taxes in Caroline
County prior to the first day of January, 1892, under the Code of Public
General Laws of the State of Maryland, and all local laws for said county
in force on said date; and the said Treasurer shall make out and deliver
to the County Commissioners between the 10th day and 20th day of June
a list of all taxes unpaid on the 10th day of June and then in his hands
for collection, showing the names of said delinquents and the amount of
taxes owing by each, and which, if any, are insolvent, which list shall be
published by the Commissioners in one or more newspapers published in
said county between the tenth and twentieth day of July next after re-
ceiving the same, and the said Treasurer shall collect and deposit in bank
all taxes unpaid on said first day of March on or before the first day of
October of the same year and for the purpose of enforcing the aforegoing
provisions the County Commissioners of Caroline County are hereby
authorized and empowered and directed to examine the books and papers
in the office of the said Treasurer, including his bank and check books
on the first day of November in each year to ascertain whether said taxes
which were included on the first day of the preceding March have been
collected; and the said Treasurer is hereby directed to deliver said books
and said papers to the said Commissioners and to assist them in every way
that they may require in making said examinations; and if said Com-
missioners, or a majority of them, shall find that all of said taxes, save
those which are insolvent, have not been collected, they are hereby directed
to immediately cause suit to be entered on said Treasurer's bond for the
amount remaining uncollected, after having deducted therefrom the
amount which is insolvent and uncollectible, and such suit shall be brought
for the use of the County Commissioners of Caroline County, and any
judgment entered against said Treasurer and his bond in said suit shall
bo immediately collected by said Commissioners as other judgments are
now collected; and the amount so collected shall be immediately deposited
by them in the bank used by the said Treasurer and to his account.

1892, ch. 211, sec. 68E.

121. All books, papers and documents belonging to the office of treas-
urer are the property of Caroline County, and at all times subject to
examination by said County Commissioners, or any of them.*

1927, ch. 291.

122. For a period of five years from the erection thereof, every farm
building in Caroline County shall be exempt from all county taxation

*Sec. 68F of ch. 611, 1904, repealed all laws inconsistent therewith.

 

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Code of the Public Local Laws of Maryland, 1930
Volume 377, Page 1560   View pdf image (33K)
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