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WHEREAS, At the election directed to be held in the said Act, the voters of the town of Cambridge, aforesaid, by a majority vote to issue the said bonds, and the same were later duly issued and sold according to the terms and provisions of the said Act; and,

WHEREAS, In each and every year since the issuing and selling of the said bonds, the Commissioners, aforesaid, pursuant to the said Act of Assembly, have levied upon and collected from all of the taxable property, aforesaid, a certain sum of money which they have placed in the town treasury as a sinking fund to redeem the said bonds and pay the interest on them as the same should become due and payable; and,

WHEREAS, It has been found that the sums of money levied and collected and placed in the town treasury, as aforesaid, with the accumulating interest thereon, has been more than necessary for the redeeming of the said bonds and the paying of interest thereon, and has created a surplus in the town treasury in the said sinking fund; and,

WHEREAS, By Chapter 364 of the Acts of the General Assembly in the year 1918, the said Commissioners of Cambridge were authorized and required to issue and sell bonds upon the faith and credit of the said town of Cambridge, in the sum of twelve thousand dollars to purchase fire fighting apparatus for the Fire Department of Cambridge; and,

WHEREAS, The said last named bonds were duly issued and sold as required by the said Act, and the money arising therefrom used by the Commissioners, aforesaid, for the purpose of purchasing the said fire fighting apparatus; and,.

WHEREAS, At the time of the issuing of the said last named bonds, in the month of July, 1919, the needs of the Fire Department of Cambridge has become such, and the equipment urgently needed had so rapidly increased in price and cost since the passing of the said Act, that the amount of money therein authorized to be raised as aforesaid, was insufficient to buy the said needed equipment, and a certain kind and class of fire fighting apparatus being needed as aforesaid, and the money available for the purpose being insufficient, and there being a surplus in the said sinking fund sufficient for the purpose, the said Commissioners of Cambridge purchased the needed fire fighting apparatus, and in doing so were compelled to pay in addition to the said authorized sum of

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$12,000.00, the further sum of $4108.75, from the said sinking fund in the town treasury, as aforesaid, it being the only money available to the Commissioners from any source; and,

WHEREAS, There is a provision in the Charter of Cambridge forbidding the using or spending of any money from the said sinking fund for any purpose whatever, except for the redeeming of bonds and the paying of interest on the bonded debt of the town, it is therefore, necessary that the said act of the Commissioners of Cambridge, ratified and confirmed by an Act of the General Assembly of Maryland.

SECTION 1. Be it enacted by the General Assembly of Maryland, That the action of the Commissioners of the town of Cambridge, in Dorchester County, Maryland, in appropriating and expending from the sinking fund in the treasury of the said town, the sum of $4108.75, and the using of the same in the purchase of fire fighting apparatus for the Fire Department of the said town supplemental to the fund raised for the same purpose authorized by the Acts of 1918, Chapter 364, be, and the same is hereby ratified, authorized and confirmed by the General Assembly of Maryland.

SECTION 2. And be it further enacted, That this Act is hereby declared to be an emergency law and necessary for the immediate preservation of the public safety, and being passed upon a yea and nay vote supported by three-fourths of all of the members elected to each of the two Houses of the General Assembly, the same shall take effect from the date of its passage.

Approved February 20, 1918.

CHAPTER 2.

AN ACT to repeal and re-enact with amendments Sections 115, 118, 125, 145, 147 and 148 of Offutt's Code of the local laws of Baltimore County of the edifion of 1916, said sections being numbers 113, 116, 123, 145 and 146 of Offutt's Code of the Public Local Laws of Baltimore County of the edition of 1915, legalized by Chapter 16 of the Acts of 1916, so as to change the fiscal year of Baltimore County and to make the same begin on the first day of January in each and every year.

SECTION 1. Be it enacted by the General Assembly of Maryland, That Sections 115, 118, 125, 145, 147 and 148 of Offutt's Code of the local laws of Baltimore County of the edition of 1916. said sections being numbers 113, 116, 123, 145 and 146 of Offutt's Code of the Public Local Laws of Baltimore County of the edition of 1915, legalized by Chapter 16 of the Acts of 1914, so as to change the fiscal year of Baltimore County and to make the same begin on the first day of January in each and every year, be and the same are hereby repealed and reenacted with amendments, so as to read as follows, that is to say:

SECTION 115. There shall be five County Commissioners of Baltimore County who shall hold office for the term of four years and shall be eligible for re-election. They shall each receive an annual salary of twenty-four hundred dollars and no more for any purpose whatsoever, payable monthly by the Treasurer of said county; and they are required to meet for the transaction of public business, at their office at Towson on Tuesday, Wednesday and Thursday of each week, and as much oftener as a proper discharge of their official duties may require; and they shall meet daily from the first Tuesday in October in each year until the annual levy is made. Said Board of County Commissioners shall perform all the duties of the Highways Commission of Baltimore County, and shall have all and singular the powers and authority conferred upon the Highways Commission of Baltimore County Chapter 465 of the Acts of 1904 and the several amendments and supplements thereto.

SECTION 118. They shall levy the State and county taxes for said county on or before the first day of November of each

year.

SECTION 125. For the collection of taxes in Baltimore County the valuation of property subject to taxation in said county (as it shall appear upon the assessment books on the first day of November in each and every year) shall be final and conclusive and constitute the basis upon which taxes for the ensuing fiscal year shall be assessed and levied; provided, that this provision shall not apply to property liable to taxation in Baltimore County which may have escaped taxation or which may have been omitted in the regular course of valuation; but such property shall be valued and assessed and

the owner or owners thereof charged with all back and current taxes justly due thereon whenever the same may be discovered and placed upon the assessment books; and the annual levy for each and every year shall be deemed and taken to have embraced all such property as may have escaped taxation as aforesaid provided nothing herein contained shall be construed to give such County Commissioners the right to assess property for more than four years' back taxes; and the provisions of this section, when they shall become operative, shall repeal all Acts or parts of Acts, laws or parts of laws, inconsistent herewith to the extent of such inconsistency.

SECTION 145. The annual tax levy made by the County Commissioners of Baltimore County shall be due and payable on the first day of January in each year, and from all taxes so levied which shall be paid prior to the first day of February a discount of two per cent shall be deducted from the amount thereof; on taxes paid during the month of February a discount of one and one-half per cent shall be made: on all taxes paid during the month of March, a discount of one per cent shall be made; on all taxes paid during the month of April, a discount of one-half per cent shall be made; and upon all taxes paid during the month of May, the amount thereof without discount or interest shall be required; but upon all taxes remaining unpaid after the 30th day of May interest at the rate of six per cent shall be charged and collected from the first day of June.

SECTION 147. The Treasurer shall enter upon the books provided for in Section 142 all transfers of property transmitted from the clerk's office of the Circuit Court, so far as may be requisite to show a change in the ownership of property appearing on said books, and whenever all of any property shall not appear to have been assigned, or the name of the party granter does not appear on the books of the Treasurer, he shall deliver such abstract to the Clerk of the County Commissioners, to be by him preserved or recorded as the County Commissioners may direct; and the said Treasurer shall, during the month of November succeeding each levy, make out all tax bills which have not been paid in duplicate form, and place the same in the hands of the several constables or deputy sheriff of the district wherein the property assessed is located, or the owners reside, to be delivered to the parties owning the same, and each bill so made out shall contain a notice that if

the same be not paid on or before the first day of February next after the date of said bill, the property upon which such taxes may be owing will be levied upon and sold to enforce payment thereof; and there shall be added to the principal sum of such State and county taxes and interest thereon the additional sum of twenty-five cents for payment of the costs of the service of such bill for taxes. The bills so made out shall be placed in the hands of the said constables or deputy sheriffs on or before the first Monday in December after the date thereof, and one copy of each bill shall be delivered to the person or corporation against whom it is made out, or in the event of failure to find such a person in the district, shall be left with the agent of such person, or conspicuously posted on the property assessed, within thirty days after the receipt of the same; and the constable or deputy sheriff receiving such tax bills shall endorse upon one copy of the bill the time and manner of service made, and return the same to the Treasurer within thirty days after making such service. The constable or deputy sheriff shall be paid a fee of twenty cents for each tax bill and notice served by him, payable by the Treasurer out of the additional charge of twenty-five cents when collected ; and the remaining five cents shall be retained by the Treasurer for the cost of making out the tax bill; and any constable or deputy sheriff who shall make any false return under the provisions of this section shall be liable to indictment therefore, and upon conviction he shall pay a fine of fifty dollars, onehalf thereof to go to the informer.

SECTION 148. If the taxes levied shall not be paid on or before the first day of February in the year succeeding that on which they were levied, the Treasurer shall, within six months from the said first day of February, proceed to enforce payment of the same by a levy upon the real or personal property of the party neglecting to pay; provided, the notice prescribed in the preceding section shall have been given; if the taxes be due and owing upon real property, or upon real and personal property the Treasurer is authorized to levy upon real or personal property to enforce payment of the same, but no levy upon real estate shall be deemed valid unless made upon the premises and appraised upon view; and no levy upon personal property shall be deemed valid unless some portion of it be taken into possession; and whenever real estate is susceptible of division so that a part thereof will sell for enough to pay

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