The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1872-05-25

ton Of coal, and also on the capital stock,
but the tax imported by this Act shall,
when paid, be discharge Of the State
tax on the capital stock of said company
so paying as aforesaid.
See. 8. And be il further enacted,
That for the purpose Of enabling the
Comptroller to test the correctness of
the returns made by the President,
Treasurer, Cashier, or other officers Of
any railroad or canal company made 10
pursuance Of this Act, or 10 the event
Of the failure of such President, Urea.
surer, Cashier, or other officer, to make
return as directed by this Act to enable
the said Comptroller to ascertain the
amount Of coal SO mined aud transported
by any company as aforesaid, said Comp.
troller be, and he is hereby authorized
and empowered to examine under oath
every officer of any railroad or canal
company in this State, or any other
person, touching the amount Of coal so
mined and transported as aforesaid, aud
any such officer or other person refus.
ing to be sworn or to testify his kuowl
edge when called on by said Comptroller,
shall be guilty Of misdemeanor, aud
shall, upon indictment and conviction
thereof, in any Court having jurisdic
ton, be fined not less than one hundred
dollars, nor more than five hundred
dollars, in the discretion of the Court
Sec Q Aud be it further enacted.
That this Act shall take effect from aud
after the date of the passage thereof.
We hereby certify that the aforegoing
is a true and perfect copy of an Act
passed the General Assembly OF
Maryland, at the January Session,
1872.
AUGUSTUS GASSAWAY,
Secretary Of the Senate.
MILTON Y. KIDD,
Chief Clerk House Of Delegates.
APpropsa April Isl, le72.
CHAPTER 3S4.
AN ACT
To amond and re enact sections Al, 40.
so aud g., of Article 81, title Reve
nue. aud Taxes, of the Code Of Public
General Laws, and to repeal seeti ous
81. IS, Sc, 81 aud 50, Of the same
Article
Section /. Be it enacted by the Gen
eral Assembly OF Maryland, That sec
tons AZ, 40, so, and IS of Article 81 j.,
of the Code of Public General Laws,
title Revenue aud Taxes, be amended so
as to read respectively as follows:
Al, All State and other taxes shall
be liens on the real estate OF the party or
parties indebted.
40 Whenever Collector shall find
it necessary to proceed by way of dis
tress or execution to collect State or
any other taxes, be shall fist leave with
the party by whom the taxes are to be
paid, or with one of them, if more than
one, or at his or their usual place of
abode, or at the usual place of abode of
one Of them, or set up GU the land or
premises where land or other real estate
is to be sold, or deliver to any person in
possession thereof, a statement, showing
the aggregate amount of property OF
every description, with which the per-
son is assessed, and the amount of the
taxes due thereon, with notice annex
ed thereto, that unless the taxes SO due
or paid within thirty days thereafter,
he will proceed to collect the same BY
way of distress, or executionto be levied
on said real or personal property.
80. After the proceedings required
by the preceding section shall have
had, if the said taxes are not then paid
the Collector shall levy upon any prop.
erty Of the delinquent, and after giving
twenty days notice ofthc time and place
Of sale by advertisement in at least one
newspaper in the county or city where
newspaper is Published, and also by
notice stuck up at the Court House
door and if no newspaper is printed in
the county, then in addition to the no
tice at the Court House door, at two
other public places in the ueighborhood /;
shall either, on the premises or at the
Court Hocse door Of the county or city.
proceed to sell by public auction the
property so levied on for cash, to the
highest bidder, retaining out of the
proceeds Of such sales the amount of
the taxes due from such delinquent,
with interest thereon, together with all
costs incurred in making the sale, and
paying the surplus, il there be any, to
the owner thereof
So. 10 all cases where lands held
in iee.simple or BY lease, have been
sold, or shall be sold for payment Of
taxes in arrears, according to the pro
visions Of existing laws, it shall be the
duty Of the Collector of taxes TO report
the said sale, together with all the pro
ceedings had in relation thereto, to the
Circuit Court of the Judicial Circuit
where said lands are situate, or where
said lands are situate 10 the City OF
Baltimore, to the Circuit Court of said
City the Court to which such report
shall be made, shall examine the said
proceedings, and if the same appear to
be regular, and the provisions Of law 10
relation thereto, have been complied
with, shall order notice to be given by
advertisement published ia such news
papers as the Court shall direct, warn.
ing all persons interested in the property
sold, to be aud appear by a certain day
in said notice to be named, to show
cause, if any they have, why said sale
should not be ratified aud confirmed,
and if no cause or an insufficient cause
be shown against the said ratification, the
said sale shall, by order Of the Court,
be ratified aud confirmed, and the par
chaser shall have a good title; but if