American watchman and Delaware advertiser. [volume] (Wilmington, Del.) 1822-1828, 1824-07-06
WILMINGTON, TUESDAY, 6 JULY, 1as


Sec. s. Ind be 1t further enacted, That, in all
cases OF sales of real property, for taxes due the
said Corporation, where such sale shall not have
been made according TO law, and void, it shall be
lawful for the said Corporation, on the application
| OF the purchaser, other person entitled under
him, TO refund and pay to such person or persons,
the amount paid by him or them, on account OF
such purchase; and, also, the subsequent taxes
accrued and paid on the said property, and to re-
assess the amount of taxes so refunded, on The prop
eIty on which the same shall have accrued, which
shall be collected IN the manner as provided by law
tor the collection OF other taxes, at any time after
the first day OF January next, alter the same shall
| be so re-assessed.
Sec. 4. find be it further enacted, That il shall
! be lawful for the said Corporation, where there
shall be number Of lots assessed 10 the same per-
Ison or persons, to sell one, or more, OF such lots
for the taxes and expenses due on the whole; and
ALSO to provide for the sale of any part of lot for
the taxes and expenses due the said lot, or other
lots assessed to The same person, may appear
expedlent according to such rules and regulations
as the said Corporation may prescribe.
| Sec. $. find be il further enacted That in case
OF the death, resignation, or inability to serve, of
any Commissioner of Election, il shall be lawful
for the Mayor. in case OF his absence, or inabl-
ity TO perform that duty, for the Register of the
City, TO make an appointment, in writing to fill
turned 10 the Register, with the return of such
election.
Sec. 6. find be it further enacted, That the
proprietor proprletors of lots which may be sold
under the provisions Of this act shall be allowed the
| right oil redemption, in the same manner, and &C
cordng to the like restrictions contained in the act
TO which this is supplement
Sec. 7. find be it further enacted, That public
notice of the time and place of sale, of any real
rfv rharopNhIe wit faxa in
or Alexandria, in all hereafter, shall be given,
once in each week, for twelve successive weeks, in
some newspaper printed in each of said places,
and in the National Intelligencer, in which shall
be stated the number of the lot or lots, or parts
thereof, intended to be sold, and the value OF the
4 assessment, and the amount Of the taxes due and
/ lowing thereon.
| Sec. 8. ind be it further enacted, That if, be.
1 fore the day Of sale, advertised aforesaid, the
owner, his agent, or attorney, shall not pay the
amount of taxes, with all costs thereon assessed
said lots, or so many as may be sufficient to dis
charge the same, shall be sold, for cash, and to the
highest bidder paying therefor; certificate from
the proper officer shall be issued, setting forth that
| he is The purchaser, and the amount paid by him
and it, al the expiration of twelve months from the
day of sale the owner shall not appear, and pay to
! the officer who sold the same, the Mayor, the
purchaser, the amount of the purchase money, and
bOStSY ldHSS dCSluiI6 ouooCduCut " thS
and ten per centum interest per annum on the pur
chase money, it shall and may be lawful for title
in fee simple at the expiration OF said time, to be
4 made to the purchaser: Provided, That no sale oil
real estate shall be made but where the owner oil
tenant of the property has not sufficient persona
estate out Of which to enforce collection of the
debt due, and where he has personal property, il
shall be lawful to collect said taxes by distress anc
4 sale thereof.
4 Sec. 9. ind be 1t further enacted That, on oil
before the first day of April next, and every five
years thereafter each Of the Corporations Of Wash
Iington. Georgetown, and Alexandria, shall cause
three respectable freehoders, resident in said city
and towns, respectively being previously sworn, tc
assess and value, and make return OF all and every
lspecies of property by law taxable, in said Corpo
ratons and in making their said valuations, they
shall determine itiagreeably to what they believe i
Ito be worth, in cash, at the time Of the valuation.
i Sec. 10. And be 1t further enacted, That where
any taxes have fallen due, and yet remain unpaid
or where any real estate has been sold by the Cor
poraton of Georgetown or Alexandra. which sale
from any defect of proceeding IN relation thereto
n has been.decared,or is considered DID, said Corpo
ration may proceed, and are hereby authorized, L
collect said taxes by sale of the real estate, liable
, agreeaby to the provisions OF this act, IN relation
other cases of collecting taxes hereafter to fall due
81 Provided, That, where any person, without notice
of the outstanding taxes, has made bona hide pur
lchase from the legal owner Of any real estate, pre-
lyious to the fifteenth day Of May, one thousan
C eight hundred and twenty -four, said real estate, s.
Il acquired shall not be liable for the tsxes due AM
c owing previous to said purchase.
IS Sec. IL. find be it further enacted, That al
titles to property conveyed, as aforesaid, on sale
<, for taxes, made in either of said Places shall b
/ by deed from the mayor, under the seal OF the Cor
e poralon which said conveyance shall be effectu
al in law convey the title, the requsition OF thi
n act having been complied with.
e Sec. H. .and be it further enacted. That, o
any lot, or LOTS part of lot, liable for taxes,
Of aforesaid, being sold, the amount, over aud abov
the tsx COST and charges, due upon the same, sha
le be paid over, application, to the owner Of sal