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Session Laws, 1961
Volume 654, Page 27   View pdf image (33K)
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J. MILLARD TAWES, GOVERNOR                                 27

and re-enacted with amendments; and that Sections 174, 176, 177 and
179 of said Article, sub-title and sub-heading, Section 176 thereof
having been amended by Chapter 670 of the Acts of 1949, be and they
are hereby repealed, as follows:

162. There shall be a treasurer of Dorchester County, who also
shall be the collector of all State taxes and of all county taxes for
whatsoever purpose levied or to be levied, for or within said county,
during the term of his office, or that may be placed in his hands for
collection; and he shall have full power, and it shall be his duty to
receive and collect all State and county taxes levied as aforesaid,
[after this Act shall take effect,] and so put in his hands for collec-
tion, and all moneys due and owed to the said county from any and
every source whatever, [including the taxes charged on mortgages,]
and he shall disburse all said moneys under the provisions of law and
under the order of the County Commissioners, with full power to
enforce the payment of same by sale or otherwise [, as hereinafter
prescribed,] and to convey the title of any real or personal estate
sold by him for the payment of State or county taxes in the manner
prescribed by the [succeeding sections. And it] tax sale laws as
found in the sub-title "Tax Sales" in Article 81 of the Annotated
Code. It
shall also be the duty of said treasurer to keep a full and
fair cash account, showing all sums of money received by him so as
to indicate the source whence the same was received, respectively,
and showing all sums of money paid by him, either to the County
Commissioners or to the Treasurer of Maryland. It shall further
be his duty to promptly deposit any and all moneys by him received
and collected in some bank or banks, or other banking institution in
Dorchester County, to be designated and approved by the County
Commissioners, and in designating and approving such place or
places of deposit the said Commissioners shall prefer the bank or
banks, or other banking institution which will agree to pay interest
on monthly balances or deposits rather than any bank or banks or in-
stitution which will not pay said interest, and before making said
deposits the treasurer may require said bank, banks or other bank-
ing institution to give bond or other security to said treasurer to
guarantee the safety of said deposits; said bond or bonds or securi-
ties to be approved by the said County Commissioners.

171. The County Treasurer shall cause to be delivered or mailed
to each and every delinquent taxpayer between the first day of July
and the 31st day of July in each year an account of his assessment,
and the taxes, interest and cost thereon, with a notice of warning to
such delinquent thereto attached that, unless payment be made in full
on or before the 15th day of August next, the same will be collected
by process of law; and if on the said 15th day of August next, the
said taxes, interest, and cost are unpaid, he shall immediately there-
after make up an additional list of all delinquents assessed with real
estate, giving the name of the persons assessed, with a brief de-
scription of the property, the district of its location and such refer-
ences to conveyances as will render the same possible of identification,
together with the amount of taxes due and in arrears thereon, in-
cluding all taxes on personalty due from the owner of said real estate,
with interest, costs, and expenses accrued, and to accrue to day of
sale, with a notice appended that if said taxes, interest, costs and
expenses are not paid on or before the second Tuesday in October
next ensuing, the County Treasurer in person or by deputy will pro-
ceed [at 10 o'clock A.M., on that day at the Court House in said

 

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Session Laws, 1961
Volume 654, Page 27   View pdf image (33K)
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