FRANCIS THOMAS, ESQUIRE, GOVERNOR.

1841.

CHAPTER 207.

CHAP. 207,

An act for the belter regulation and enforcement of the
Collection of the Taxes in Baltimore County.

Passed March
5, 1842.

Section 1. Be it enacted by the General Assembly of
Maryland, That from and after the passage of this act, that
the commissioners of Baltimore county, be and they are
hereby authorized to appoint as many collectors of taxes for
Baltimore county as they shall deem necessary or expedient,
the collections however to be made by election districts and
not to be more than one collector for any one district, and
to allow such rate of Commission therefor, as they shall think
reasonable and right, and to apportion the same according
to the difficulty, trouble and expense of effecting such col-

Commission-
ors to appoint
collectors.

lections in the respective districts; provided however, that
the rate of commission shall not exceed seven per centum
on the whole collection in said county.

Proviso.

Sec. 2. And be it enacted, That it shall be the duty of
the several collectors of the said county tax, to pay over to
the treasurer of the county, the amounts collected by them
every month, until the collections are completed, and their
collections shall be required to be completed within twelve
months from the time of their receiving the alphabetical list
of assessed property, and on failure to make such monthly
payments, the delinquent collector shall forfeit his commis-
sion, on the amount collected within the preceding month,
and on failure to complete the whole collection within twelve

Collectors to
pay over to
county trea-
surer

months, they shall proceed to bring suit on their bonds; pro-
vided, that the commissioners may for good reasons refrain
from enforcing the above penalties, for not completing the
whole collection, within the twelve months, and on his
monthly collections.

Proviso.

Sec. 3. And be it enacted, That on the neglect or refusal
of any person or persons to pay the tax for which he, she or
they shall be assessed, the collector thereof shall be, and he
is hereby authorized and empowered to enforce the pay-
ment of such tax or taxes by a distress of the goods and
chattels of the delinquent party or parties, or such goods
and chattels as shall be found on the premises, and after giv-
ing ten days notice by advertisement, set up at sum public
place near the residence of the party or parties, or near the
Raid premises, proceed to sell said property or so much there-
of as will pay and satisfy such tax or taxes, and all costs of

Enforce pay-
ment by dis-
tress

such distress, and pay over the balance, if any, of the pro-
ceeds of such sale to the owner of such property, provided,
that the collector shall, if required, deliver to the party or
parties assessed, a full statement of the property and the
15*

Proviso