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Session Laws, 1902 Session
Volume 476, Page 468   View pdf image (33K)
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468

STATE OF MARYLAND.

CHAP. 344.

and the same judgment shall not be taxed twice at the same
time.

Taxes to be
deposited
in a national
bank.

Section 12. That the said Treasurer shall at least once in
each week deposit in a national bank in Talbot county all
taxes received or collected by him up to the date of
such deposit, the portion due the State to be deposited to
his credit as collector of State Taxes and the portion
due Talbot county to be deposited to the credit of the County
Commissioners of Talbot county, and the said Treasurer shall,
on or before the first day of January in each and every year,
forward to the State Treasurer a check for the amount of
State taxes as collected by him, and the balance of State taxes
levied in Talbot county for each year shall be forwarded to the
State Treasurer within the time after the first of January suc-
ceeding the levy that is provided in section 20 of this Act for
the final settlement with the State Treasurer, and he shall
receive from the national bank a certificate of deposit for each
deposit to the credit of the County Commissioners, which he
shall deliver to said County Commissioners at their next
regular meeting, for which said Commissioners shall give to
said Treasurer a proper receipt or voucher, and said money
shall only be drawn from said bank upon the check of the
president of the County Commissioners, countersigned by the
Treasurer, in payment of debts and accounts duly approved
and passed by the said County Commissioners and by them
ordered to be paid.

Delinquent
taxpayers to
be served
with notice of
same.

Section 13. And on the first day of January next succeeding
the levy, taxes shall be deemed to be in arrear, and interest
shall be charged from that date on all taxes not then paid ;
fand within ten days before the first day of June succeeding
any levy, the Treasurer shall deliver or mail to each deliquent
taxpayer an account of his assessment and the taxes and
interest due thereon, with a notice to said delinquent thereto
attached, that unless payment of said taxes and interest be
made in full on or before the fifteenth day of August next
after the delivery of the said notice, that the taxes and interest
will be collected by process of law, and it shall be the duty
of the Treasurer to enforce the payment of all taxes remaining
unpaid on the said fifteenth day of August next after the
delivery of said notice in the manner hereinafter prescribed,
by a sale of either real or personal property.
Section 13 A. That whenever personal property assessed to
any person, set of persons or body corporate of Talbot
county is about to be sold or removed from said county, the
Treasurer may at any time after the levy of taxes for any
year shall have been made by the County Commissioners,



 
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Session Laws, 1902 Session
Volume 476, Page 468   View pdf image (33K)
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