ers to present.

ing not less than thirty days' notice to the holders of such overdue Notice to holddebt, that on a day named in said notice, interest on said overdue debt, or class thereof, will cease, and if said bonds or certificates, so overdue and particularly described in said published notice, be not presented for payment by said day, the payment of interest on the same shall cease, and no further payment of interest on the same shall be made.

If overdue

ment may be

made in any

bonds of State.

27. If the overdue bonds or certificates of the State shall not be Id. s. 5. procurable in sufficient amounts, the treasurer may invest the sum bonds not proor sums required by this Act in any bonds or certificates of the curable, investState which may be offered for sale at the best rates possible for the State, and all such bonds or certificates maturing at some future day, as may be purchased in pursuance of this Act, shall be cancelled by the treasurer in the presence of the comptroller, by writing the word "Cancelled" across the face of said bonds or certificates, Bonds with the date of said cancellation in red ink, and signing the name cancelled. of the said treasurer thereto, also in red ink; and said bonds or certificates shall then be held by the treasurer to the credit of the sinking fund, and the interest thereon shall accrue to said fund until such time as the General Assembly may dispose of the said bonds or certificates.

28. The comptroller is hereby directed to draw his warrant on the treasurer for the payment of the bonds or certificates so taken up or purchased under the provisions of the preceding three sections.

purchased to be

Id. s. 6. Comptroller to draw warrant payment of

on treasurer for

bonds purchased.

1853, c. 360, s. 2;

29. All parts of the funded debts of this State redeemed shall Art. 94, s. 10. be cancelled, and all parts purchased shall be also cancelled, except 1854, c. 216. one hundred thousand dollars of said funded debt so purchased in Debt cancelled. each year, which shall be carried to the credit of the sinking fund.




30. All such parts of the funded debts of this State created for Ia. s. 11. the benefit of works of internal improvements or on account of the How to 160, s. 3. tobacco debt as may be redeemed or purchased, as herein provided, shall continue to be a charge against the works of internal improvements, or against the tobacco fund, as the case may be, and shall be carried to the credit of the sinking fund for that purpose and no other.

[blocks in formation]

5. Duty of assessors and collectors; powers of general assessors conferred.

6. Compensation.

7. Clerks of courts annually to transmit lists of alienation of property; chancery sales, etc.; clerks of court in Baltimore city to furnish same; compensation.

8. Registers of wills to make annual returns of property appearing to be in hands of executors, etc.; compensation; penalty for neglect.

9. Discoveries of assessable property. 10. Commissioners of Land Office annually to transmit list of certificates ready for patent.

11. Where property alienated, alienee chargeable.

12. County commissioners and Appeal Tax Court to alter and correct accounts and assessments; increase in value of property to be added to assessment.

13. Appointment of members of Appeal Tax Court; duties; appointment of assessors. 14. Vacancies, how filled.

15. Oath of judge of Appeal Tax Court, and


16. Application for allowance or deduction; examination on oath.

17. Acquisitions disclosed to be added to assessment.

18. Person removing to give return of property to collector of county to which removed. 19. Failing to give account on demand, collector to assess.

20. Authorities of county to which property removed to be informed.

21. Rate of State tax to be levied.

22. Clerks to record account of property with alphabetical list of owners.

23. Clerks to send assessments to comptroller


24. State's attorney to inform grand jury of neglect.

25. Where county or city authorities fail to levy State taxes; when governor to appoint tax board.

26. In appointing, governor not restricted to particular county.

27. Clerks to furnish boards with assessments; penalty for neglect.

28. Compensation of members of board. 29. Clerks to send certificates to comptroller of levy of tax.

30. Appointment of collectors; compensation. 31. Bond of collectors of county taxes. 32. Bond of collector in city of Baltimore. 33. Collector to deposit in banks designated by treasurer; penalty on failure.

34. Treasurer to make examination of books of collector in city of Baltimore. 35. Oath of collector.

36. Collectors failing to give bond, others to be appointed.

37. Clerks to inform governor of collectors being appointed, etc

38. When governor shall appoint. 39. Failure of appointees by governor to give bond.

40. Separate collectors may be appointed to collect State taxes.

41. Clerks to deliver copy of assessments to collectors.

42. Collectors to collect and pay over taxes within what time; penalty for failure. 43. Failure of clerks to deliver copies of levy lists to collectors; penalty.

44. When collector to pay State taxes. 45. Deductions on prompt payment of State taxes; exceptions.

46. Taxes to be levied on real estate indebted. 47. Deductions in favor of collectors.

48. How collectors may enforce payment of


49. Further proceedings.

50. Real estate of delinquent may be sold to pay taxes, whether there be personal property or not.

51. Sales of land in fee or by lease for payment of taxes, to be reported to court for ratification; proceedings.

52. Fees of collector making sale.

53. When county commissioner, mayor of the city of Baltimore, etc., may suspend sale.

54. Description of owners in sale.

55. Right of owner to redeem real estate.

56. Conveyance to devisee or heir of purchaser. 57. Collector failing to make deed.

58. Collector to deliver possession of personal property sold.

59. May follow property removed.

60. When posse comitatus may be summoned; penalty for refusing to obey summons.

61. Penalty for assaulting collector.

62. When collector may summon posse comitatus prior to day of sale.

63. Taxes in sales of property under judicial process.

64. Administrators, etc., to pay all taxes due by decedent.

65. Tenants to pay and may deduct from rent. 66. When taxes to bear interest.

67. Levy of commissions of collectors; governor to fix commissions of collectors appointed by him.

68. When collectors liable for interest.

69. Collector failing to pay amount due into treasury.

70. Suit on collector's bond, how collected.
71. Defendants may have trial by jury.
72. Plaintiffs may reply generally.

73. Commissions of attorney prosecuting; no payment valid unless made to State's attorney, treasurer, or sheriff under execution.

74. What allowances comptroller to make. 75. Attachment on judgment against collector may be laid on money levied for his use. 76. State's attorney may purchase property sold for State taxes.

77. May sell or lease such property; redemption.

78. Suit against collector of county or city taxes.

79. Defendants may have jury trial. 80. Bond may be sued.

81. Within what time after his term collector may collect.

82. Within what time county and city taxes to be collected.


83. Payment of State tax on capital stock of corporations.

84. When no capital stock, to pay on assessed value of property.

85. Savings institutions to pay on amount of deposits.

86. Corporations issuing bonds or evidences of debt to pay tax out of interest due holders, and furnish statements in case of non-resident holders.

87. Corporation to furnish lists of stockholders; penalty for non-compliance; commutation; in case of non-resident stockholders; penalty for non-compliance.

88. Corporations to be allowed credit for investments on which taxes have been levied and paid.

89. Where corporation and commissioners, etc., disagree as to the amount of tax; proceedings; right of appeal.

90. Within what time register of the city of Baltimore to deliver list of holders of city stock to Appeal Tax Court.

91. Appeal Tax Court to strike from list holders exempt from taxation; copies of corrected list to be sent to register and comptroller of city.

92. When register to pay over State tax to


93. Duty of Appeal Tax Court when register fails to make out and deliver list of holders.

94. Compensation to members of Appeal Tax Court.

[blocks in formation]

109. Form of warrant to appraisers; duties and proceedings.

110. Where estate lies in more than one county. 111. Inventory of real estate to be separate. 112. When court to appoint new appraiser. 113. Return of appraisers under oath. 114. Such appraisement to be deemed true value of real estate.

115. Tax to be a lien till paid.

116. Administrator to collect from parties and pay.

117. Apportionment between tenant for life or years and remainderman.

118. Payment, how enforced. 119. Administrator's bond liable for money received for taxes.

120. When letters of administrator may be revoked.

121. To apply to administrator de bonis non. 122. When estate liable and no administration taken out.

123. Court to appoint, if persons entitled to administration refuse.

124. Persons applying for administration to be examined as to real estate subject to tax. 125. Register to give duplicate receipts.


126. When clerks and registers to account for 127. Proceedings on failure to account. taxes and pay over; commissions.


128. Tax to be paid by officers enumerated on receiving their commissions.

129. Oath of officer not to be administered till tax paid.

130. Clerks of Court of Appeals, of the Superior

Court of Baltimore City, and of Circuit

131. Secretary of state to furnish to comptroller list of officers who have qualified.


132. Where stock held by non-residents to be considered situate for the purpose of valuation.

133. County commissioners or Appeal Tax

Court may require verification by oath of accounts of stock furnished.

134. Penalty where officer of corporation fails to comply.

[blocks in formation]


154. Payment of taxes by mistake; proceedings when not paid into treasury; peti

tion to court; hearing; decree; attach-
ment or execution; costs.

155. Right of appeal; proceedings.




Levy of State

and county


What property

ment and taxa


47 Md. 286, 592;

41 Md. 38; 40 Md. 34 Md. 160; 44

273; 31 Md 562;

Md. 131.

1. All State and county taxes, and all taxes in the city of Balti- 1874, c. 483, s. 1. more, shall be levied upon the assessment heretofore made, and such further assessments as may hereafter be made agreeably to law, unless otherwise directed in the act of Assembly levying said taxes. 2. All interests, shares, or proportions, owned by residents of 1878, c. 413, s. 2. this State, in all ships or other vessels, registered in a port of Mary- liable to assessland, whether such ships or other vessels be in or out of port; shares of stock, or shares in any bank, State or National, or in company or corporation, incorporated by, or located in, and doing business in this State, whether said shares or shares of stock are owned by residents or non-residents of this State; all shares of stock, or shares in any bank other than a National bank, or in any company or corporation, incorporated by, or located in, and doing business in any other State, or in any territory or country, owned by residents of this State; all bonds made by any State, owned by residents of this State, which were not exempted from taxation by the law of said State authorizing the issue of such bonds; all bonds issued by any territory, or by any corporation belonging to residents of this State; all investments in private securities of every kind, nature, and description, belonging to residents of this State, except mortgages upon property wholly within this State, and the mortgage debts respectively secured thereon; the real property located in this State, and the personal property owned by any corporation incorporated by this State, not having a capital divided into shares, or having shares of capital stock which are wholly or in part exempted from taxation by this State, when the said real or personal property so owned by said corporation is not protected from taxation by the exemption of said shares of stock from taxation; and all other property of every kind, nature, and description within this State, shall be liable to be valued to the respective owners thereof, and to be assessed and taxed as the property of such respective owners, except as provided in the next ensuing section.

3. That the provisions of the preceding section shall not apply to Id. s. 3. Exemptions. any bonds, stock, or evidences of debt issued by the United States, or to any property belonging to the United States, or to this State, or to any county or incorporated city or town in this State, to houses. or buildings used exclusively for public worship, or to the furniture contained therein, or to the parsonages connected therewith, or to the grounds appurtenant to such houses or buildings so exclusively used for public worship or as parsonages, which may be necessary for the respective uses thereof; nor shall the provisions of the said preceding section apply to graveyards, cemeteries, or cemetery com

« ForrigeFortsett »