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Session Laws, 1908 Session
Volume 483, Page 1112   View pdf image (33K)
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1112 LAWS OF MARYLAND.

meeting in each month or as often as they may require to the
Council of all expenses incurred by the city and of all money
received and expended during the preceding month, and a like
statement to the Mayor, at any time he may ask therefor.

157. And be it enacted, That the said collector and his bond
shall be liable for all taxes remaining uncollectible after the
first day of July in each year that may have been levied in the
last preceding levy, and the Mayor and Council may enter suit
at the term of the Circuit Court for Wicomico county next
thereafter, and recover judgment for same, less allowance for
taxes assessed in error and uncollectible by law. In case judg-
ment is had for same, the sureties on his bond, on paying same,
power to enforce the collection of said taxes as the said col-
lector has under this Act. At the expiration of the term of
his office and the qualification of his successor the collector
shall turn over to his succgssor his tax books and all notices
and papers connected therewith, together with all money re-
ceived for taxes, and the new collector shall succeed to and have
all the powers to collect and enforce the payment of any
taxes so remaining unpaid, as the old collector, and he shall
keep a separate account of such collections, and his bond shall
be liable therefor in same manner as if he had been appointed in
the first place.

158. And be it enacted, That the books and accounts of said
clerk, treasurer and collector shall be audited on or before
the first day of October, January, April and July in each year
by a competent person or persons, to be appointed by the
Mayor. The Mayor or the Council may order an audit of
same at any time he or they may deem it proper so to do, by
a competent person or persons appointed by him or them.

158A. And be it enacted, That the said clerk, treasurer and
collector shall keep a look out for all property not assessed,
improvements and property that may be brought into the limits
of the city or owned by residents thereof liable to taxation,
and report the same to the Council in each year prior to each
annual levy, and the Mayor, with the approval of the Council,
may appoint special assessors and provide payment for ser-
vices and prescribe their duties.

158B. And be it enacted, That the Council shall in each and
every year, at least two weeks before making the levy, add to
and include in the assessment all taxable property omitted by
the assessors and all property acquired and improvements
made since the assessment; and in case of property of any kind
not assessed the Council may place same on assessment and
tax books for the four preceding levies if same have been

 

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Session Laws, 1908 Session
Volume 483, Page 1112   View pdf image (33K)
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