The Democratic advocate., 1867-05-30

and Taxes, subtitle Direct Taxes
relating TO the sale of real aud lease
hold estates for taxes IN the several
counties
See. | BE it enact d by the General
Assembly Of Maryland, That the follow
ing se,tiuns be added to article eighty
one Of the Codcof Public General Laws.
title revenue aud taxes, sub title direct
taxes, aud rearrangcd under the head
Of section direct taxes in said article:
See. That in all cases where lands
held in fee simple or by lease, have
been sold or shall be sold for payment
Of taxes in arrear. according to the pro-
visions Of existing laws, il shall be the
duty Of the Collector Of taxes to report
the said sale together with all the pro-
ceedings haG in relation thereto, to the
Judge Of the Circuit Court of the judi.
cial circuit. where said lands are situa-
ted, who shall examine the said pro-
ceedings, AMI if the same appear to be
regular, and the provisions of law in
relation thereto have been complied
with, shall order notice to be given by
advertisement published in such news
paper rs he shall direct, warning all
persons interested in the property sold
to be and appear BY certain day, in the
said notice to be named, to show cause,
If any they have, why said sale should
not be ratified and confirmed, and if no
cause or an insufficient cause be shown
against the aid ratification, the said
sale shall by the order aud decree of the
said judge or court, be ratified aud con-
iirmcd and the purchaser shall have u
gods title but if good cause in the
judgment Of the said judge, be shown
in the premises, the said sale shall be
set aside, in which case the said Collec-
tor may proceed to new sale Of the
property.
See ,. Andbe it euaeied, That whom
ever real or leaschold property which
shal! be sold for taxes in arrear, shall
belong solely to minors, married women,
or persons a9H coD'pos mont's, it shall be
lawful for the Collector to rent or lease
said property for the amour; OF the tax
cs in arrear and the expenses Of the
proceedings by public auction at the
court house door Of the county where
the lands are situated, aud the property
IN such case shall be struck off tc the
bidder who viii take it for the shortest
period Of time, not less than one year,
for the said taxes, expenses and interest.
Sec J. And be it enacted, That
nothing in the two preceding scctious
contained, shall be authorized to affect
any question of title, not connected with
or dependent on the said sale BY the
Collector.
Sec. 4. And be it enacted, That in
all cases Of the sale of property, real or
leasehold, for the payment Of taxes in
arrear, it shall be the duty of the Col.
loctor at the time of the sale to require
the payment Of the taxes in arrear and
expenses Of sale the balance of the
purchase money shall be paid at the ex-
piration Of a year aud day from the
time Of sale, aud until payment of the
whole of the purchase money, the said
purchaser shall have no title.
See. 5. And be it enacted, That this
act shall take effect from the date Of its
passage.
We certify that the aforegoing is a
true copy of an act which passed the
General Assembly of Maryland, Janua-
r. session, 1867.
w. II. COLE,
Chief Clerk House of Delegates.
AUGUSTUS GASSAWAY,
Secretary Of the Senate.
may30-lt