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Session Laws, 1860
Volume 588, Page 146   View pdf image (33K)
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1860.

LAWS OF MARYLAND.

CHAP. 97.

Collectors.

7. The commissioners of Howard county, shall,
on or before the first day of May, eighteen hundred
and sixty, and thereafter, on the first Tuesday of
May in each and every year appoint collectors of
the State and county taxes for the year eighteen
hundred and sixty, and succeeding years, one for
each of the said collection districts, who shall sev-
erally give bond, to be approved by the said com-
missioners, in double the amount of State and coun-
ty taxes placed in their hands respectively for col-
lection, and in case of failure of any person so ap-
pointed to give bond within two weeks from the
date of his appointment, then said commissioners
shall appoint some other person in his place with
the same conditions, and so on until collectors are
duly qualified as aforesaid.

Per centage.

8. The collector for the first collection district
shall receive six per cent., and the collector for the
second collection district six per cent on all sums
by them respectively collected and paid over, and
the said county commissioners shall in the general
levy for State and county taxes include an amount
sufficient to cover the commission for collecting
the whole of said taxes at the rates aforesaid.

Moneys — to
whom paid.

9. The said collectors shall, on the first Tuesday
of each and every month, account for, under oath,
and pay over to the treasurer of Howard county,
and on the second Tuesday of September, Decem-
ber, March and June, the treasurer of the State re-
spectively; the amount collected by them until the
whole of the State and county taxes placed in their
hands for collection are duly collected and paid,

In case of
failure, other
collectors to
be appointed.

and in case any collector shall fail so to account
and pay over he may be removed by the said com-
missioners; and said commissioners may appoint
some other person to complete his collections, who
shall give bond as hereinbefore provided, and at
the end of the time allowed by this act for com-
pleting the collection, each of said collectors shall
file with the county treasurer a statement, under
oath, of the whole amount of State and county tax-
es by him collected, together with an alphabetical
list of all delinquent tax payers, and the sums due
by each of them, which list the said commissioners
are hereby authorised to publish in such manner
as they may deem proper.

Delinquent
collector.

10. In case of the failure of any one of said collec-
tors to collect and pay over within the term of twelve



 
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Session Laws, 1860
Volume 588, Page 146   View pdf image (33K)
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