The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1844-04-13

this is Il further supplement, or any Of It's
come due under them, or any future act,
shall be and they are hereby declared
liens on the cal estate of the party So III
dcbtod.
Sect z. And be it enacted, that When
ever sales of either real or personal pfo-
pcry shall be made by any ministerial
officer, under judicial process, or other
wise, all SUMS due, and in arrcar, for taxes
from the party, whose property is SO sold
shall be first paid aud satisfied; and it shall
be The duty Of the officer, or person sell
ing to pay tho same to the collector Of the
county, il there be one, or to the agent of
the State, if there he an agent,) or to the
Treasurer, (l there is neither collector or
agent, in such county,) and in case the
money is paid to the collector or agent
it shall be his Auty to pay the same over
to the Treasurer.
Sect. 8. And be it enacted, That in those
counties, Howard district, or city, in which
there may be no collector, it shall be the
duty of the clerks TO the Levy courts or
commissioners, or the Appeal Tax court
of baltimore, to place annually in the hands
OF the deputy of the Attorney General for
such county, district or city, list Of all
persons who may be in arrear for taxes
for more than one year, and the amount
due from each; and the said deputy Of the
Attorney General shall cause q copy Of
the same TO be stuck up at the Court House
door, and, at least four of the most public
places of the county, for at least twenty
days prior to the first day of the Term of
the Court of the county, for which he may
be tho deputy, as aforesaid; and the said
Court, at any time, during the said
Term may and shall upon the motion Of
the said deputy, cause a rule to be laid
upon the respective parties mentioned in
Ihtfist to show cause within .he first two
days Of tho next succeeding Term, why
Judgment should not be entered up against
hem, for the amount Of taxes in arrcar
with interest; and upon their failing to
to show cause, Judgment shall be entered,
accordingly; upon which execution may
issue to the Sheriff as in other cases, and
it shall be the duty of the said Sheriff
without delay TO pay the money over, eel
ICctGd upon such executions, to the Tcca-
smcr; and, on failure, his bond shall be
put i'll suit.
Sect, 8 And bc it enacted, that in those
counties, in which collectors may not he
appointed and qualified, as aforesaid, in
order to enable the clerks of the Levy
courts, and Of the commissioners, and Of
the Appeal Tax courts, to comply with
tie acquisitions OF the preceding section,
il shall be the duly Of the respective
agents appointed by the Treasurer, as
aforesaid, to make returns To the said
| clerks OF all sums of money received by
! them from the taxable inhabitants of the
county, showing the amount paid By each
which returns shall be made thirty days at
least before the commencement of each
Term OF the County court Of the county.
for which the agents respectively may be
appointed.
Sect 10, And be it enacted, that the
fees of the clerks of the County courts
and of tie deputies of the Attorney Gen
craI, for all services rendered by them,
under this act, shall not exceed in each
case the sum of City cents to each. which
sum shall be taxed in the costs Of the judg-
mcnt, and collected as similar costs i'll
other cases are collected.
Sect | /, And be il enacted, that it shall
be the duty of executors, administrators
and guardians to pay all taxes due and in
arrcar from their testators, or mcstatcs,
or upon the property in their hands, as
guardians, as preferred debts, aud to the
exclusion OF all others, except the ncccs
sary funeral expenses; and Oh failure their
bonds shall be put in suit for the use oi
the State, OF other proceedings had against
them, as arc authorised by law, and a
recovery had for the whole amount oil
taxes due, with interest thereon from the
time they were payable.
Sect. II. And be it enacted, that if the
Levy courts or commissioners of the Sc
Veral counties, and OF Howard district, and
the Mayor and City council of Baltimore
shall fail to impose the assessment or tax
imposed by the original act, or its supple
ment, as prescribed by the fifty second
section of SAID original act, then and in
that case, it shall be the duty of the clerks
OF the Levy courts, or commissioners, OF
register OF the city Of Baltimore to give
notice TO the Governor within twenty day.
after such failure; and thereupon, it shall
be the duty of the Governor, as soon a.
conveniently may be, to appoint a tax
board, consisting Of three persons, each
in the counties, district or city, SO failing
a majority Of whom shall have power Il
act, whose duty it shall be forthwith, t.
levy the assessment Of tax, as aforesaid
and TO place the same in the hands Of til,
collectors of the taX,or agents for sucI
county, district or city for collection, an,
and it is hereby declared to to be the dut,