HARRY HUGHES, Governor

1785

36. Treasurer

36-1.     County Treasurer; bond for taxes.

36-2.     Same;   election, tenure.

36-3.     Same;   bank deposits.

36-4.     Tax sales; alternative procedure.

36-5.     Same;   final bills, sales.

36-6.     Same;   report of sale, ratification.

36-7.     Same;   conveyance to purchaser.

36-8.     Same;   redemption by owner.

36-9.     Same;   Commissioners may buy.

36-10.   Same;   owners as heirs or trustees.

36-11.   Same;   collection of town taxes.

36-12.   Same;   taxes under $15.

36-13.   Same;   taxes on personal property.

36-14.   Same;   Treasurer's Commissions.

36-15.   Same;   description of property.

36-16.   Same;   limitations.

36-17.   Same;   powers of municipal tax collectors.

36-18.   Same;   additional powers.

36-19.   Same; "tax" defined.

36-20.   Same;   legislative intent.

36-1. County Treasurer; bond for taxes.

(A)  [The] UPON TAKING OFFICE, THE County Treasurer [of
Washington County] shall[, before he acts as such,] give bond to
the State of Maryland in the penalty of [one hundred thousand
dollars] $100,000, either with some bonding or trust company
doing business in the State of Maryland[,] and authorized by the
laws of Maryland to act as surety on official bonds, or with
individuals as sureties [upon said] ON THE bonds[, to be]. THE
BONDS SHALL BE approved by the County Commissioners [of said

county,] with the condition that "if the above bounden .......

shall well and faithfully execute his office, and shall account
for and pay to the [said] County Commissioners the [several sums
of] money received by him for or on account of taxes placed in
his hands for collection, or for which he [may be] IS answerable,
when and at the times required by law, then this obligation [to]
SHALL be void[, else to be and] OTHERWISE IT SHALL remain in full
force and virtue in law"[; and such].

(B)  THE County Treasurer ALSO shall [also] give a separate
bond to the State of Maryland in a penalty to be fixed in
accordance with the provisions of [Section 52 of] Article 81,
SECTION 52 of the ANNOTATED Code [of Public General Laws of
Maryland (1929 Supplement); (See note (1)) [provided, however,
that if] IF the present incumbent of the office of Tax Collector
shall be appointed to the office of County Treasurer, herein
created, until the election and qualifications of such County
Treasurer as herein provided, then the bonds as in this section
provided shall not be required of such incumbent so appointed,
provided the surety on the bonds heretofore executed on behalf of
said Tax Collector for the present term of his office shall
execute an undertaking and the necessary papers in conjunction