The Republican. [volume] (Oakland, Md.) 1877-current, 1888-04-28
NUMBER 9.

terms and place of such sale. the year or years
tnr which the taxes are due, to whom the
| property Is assessed, the district where loca-
| leG, ana the description of such land which is
contained in the assess ment books of the
description by metes and boun DIS be necessary
| SEC *. And be it enacted, That whenever
~ shall be necessary to enforce the payment
of taxes by a sale of personal properfy the
said Treasurer shall make out a bill of snch
taxes, in the usual form, with an order at the
bottom of said bill, directing the sheriff OF
salu county to levy upon the personal prop
erty of the delinquent, and sell the same Ia
satisfy and pay the taxes so due And il shall
the Guty OF said Sheriff upon receiving such
tax bill and order to levy upon and sell the
personal property of such delinquent in the
same manner ana upon the same notice. and
| he shall be entitled to the same fees as If he
| We're proceeding under an execution from q
Justice of the Peace, and he shall Immediate
| ~ after such sale pay over to said Treasurer
! tne amount due on said tax bill and any sur-
! Plus which may remain after the payment Of
| taxes interests, and costs shall be paid by
said sheriff to such delinquent tax payer.
| And the said sheriff $ bond Shall be liable for
AZ such tax bills placed in his hands BY such
| Treasurer to the same extent and in the same
manner that it is liable for execution claims
issued to him.
SEC. IA. And be it enacted, That when any
| real estate shall be sold under the provision
Oh ! thls get for taxes the same shall be repor-
Ied 10 the Circuit Court for said county by
| the Treasurer, upon which report if the Court
| snail md that the provisions of this act in
| relation thereto have been complied with
| there shall be a brief order nsi passed and a
| copy thereof published, as in case of judicial
! sales by trustees, and if no objections to the
! ratification of such sale be filed within the
| lime limited by said order nisi, or if objec.
| tions be filed and the objector is unable to
| SHOW that the Treasurer has failed to comply
! with the provisions of this act, the sale shall
! be ratified by said Court, and for the purpose
! of hearing objections or passing orders under
| thls act. said Courts shall be deemed to be al
! ways open as in chancery proceedings. If the
| obj ectOr to such sale show to the satisfaction
| of the judge or JUDGES that the Treasurer has
| ialled to comply with the provisions of this
| act, said sale shall be set aside, in which case
| the Treasurer shall forthwith proceed to O.
! new sale OF the property; upon the ratif1ca-
| tlon OF such sale the Treasurer shall convey
! TO the purchaser the property purchased by
| nm upon payment of the costs of such deed
| by the purchaser, and the bond of the Treas
| ul"l snail be liable for the money paid by the
| purchaser, in the event of the sale not being
| so ratified with interest. and for all costs and
| expenses aCcrCing from such sale. The Treas
! urer snail retain out of the proceeds of the
/ sale when ratified the amount of taxes aud
| lnt"rCSt thereon, and all costs incurred in ad-
! VerttSiuG making, reporting and ratifylng
such sale and shall pay over rany excess to the
| owner or owners of the property thus sold.
| NO such sale shall be set aside if the provi-
! sions of this act shall appear to have been
| substantially compiled with ard the burden
! OF proof shall be on the eXceptant thereto,
SEC. b. And he it enacted, That il the said
! Treasurer shall for himself or any other per-
| son discount or buy or receive for less than
! It's ilce ana real value, any claim against said
| county. the person offending shall be
| deemed guilty of 80 miSdemeanOr, and UpDn
| Indictment and conviction, shall be fined not
| less than one hundred nor more than five.
| hundred dollars for each and every offence.
| SEC. l6 And be it enacted, That it shall be
| the duty of said Treasurer to inform himself
! by all lawful means of all property stocks or
| investments in said county liable to taxation
and not included in the last revised list of as
sessment, and of all buildings and improve
| mentS and OF all property created or ac-
quired since said revised assessment ; and he
shall value the same at the full cash value
hall f,Nf
| said County Commissioners; land for the pur-
poses of this section, the said Treasurer shall
be clothed with the powers of general asses
| SOr, ana his valuation of such property shall
be subject to revision and correction by said
| Commissioners
SEC. H.. And be it enacted, That the Treas
| urer shall pay over according to law or to the
| order of the said County Commissioners, in
the manner hereinbefore prescribed by this
| act, all County taxes and all monies due said
| County, and collected by him, ana he shall
also pay over TO the Treasurer of the State of
| Maryland, according to law, all the State
| taxes levied in said county and collected by
| him. and he shall be allowed two years from
| the date of each levy placed in his hands for
! collection, to complete the collection thereof,
: and to make his final settlement with said
( County Commissioners and with the Treas
urer of Maryland, respectively; all claims for
! erroneous, inSOlvent or uncolectabe tax bills
| for which he shall claim a credit, shall be pre-
| Sented before or at the time specified for said
final settlement, and in no case shall said
! commissioners allow credit for erroneous,
factory proofbe produced under oath, that the
the same cannot he collected. The said Com
| misSioners, In their discretion, at any time
after the expiration of the term of any such
| Treasurer, Orat the final settlement aforesaid,
may direct and require him to deliver over to
| his successor in office, all balances of colec-
ted taxes due upon the leXies with which he
| was charged, and also so to deliver over the
| notices, levies and other proceedings, had
| for the enforcement OF the payment of said
taxes, and in said cast the said successor or
newly appointed and qualified Treasurer up
on the delivery to him of the bills for such
ta;;cs, shall be empowered and required :O
enforce the payment Of said taxes in the same
manner as his predecessor could have done,
and he shall have all the powers and author
ity in law with which his predecessor was
clothed for That purpose; in such case the
bond ~ bonds of the newly elected or sue
cceding Treasurer shall become responsible
for the proper collection and disbursement O.
such taXeS and the bond or bonds of the re-
| firing or retired Treasurer, shall be released
from responsibility therefor; provided that
no Treasurers bond shall be considered as
released or be cancelled, until in one mode or
the other he has fully settled his accounts
secured thereby, and |ulfiledth duties of his
said office.
SEC. Is. And be it enacted, That the said
| Treasurer shall receive as compensation for
all the services required ofhm Under this act
| four per cent. on all the taxes actually collec-
ted by him, and should said Treasurer find IL
! necessary for his convenience at any time to-
appoint a deputy, he shall pay said deputy
out of his commissions, and he shall be an
| the County Commissioners shall. at the time
of making the annual levy, levy sufficient
| sum, by estimate, to coVel the discount to,
| tax payers and compensation to the Treas
urer, provided for in the preceding sections.
SEC 10. And be it enacted That where land
is in the hands of a trustee for sale or other
wise, whet er by virtue of decree of Court
or under deed of trust, and the taxes thereon
are in arrears, under the provisions of this
act, the said Treasurer may enforce the pay
ment of such taxes in the same manner as if
such land were not in the hands of II trustee.
land shall be sold by the Treasurer the owner
same by paying into Court, to be paid to the
Calendar months, from the date of such sale
tereSt thereon, at the rate of twenty per cent.
per annum from the date of sale.
SEC 2l. And be IL enacted, That the provi-
sionS of the Code of Public General Laws of
Maryland now in force, or hereafter enacted
applicable TO collectors of State and County
taxes, except where the same arerepealed by
this act or are inconsistent with the provi-
SiOns of this act, shall be neld to apply to the
Treasurer of said county, who as to his pow
ers. rights, duties and liabilities both Civil
and Criminal, and those Of his bond or bonds
men, shall be i'm all respects on a footing with
state and County collectors, except as herein
! provided.
SEC y. And be il enacted. That all acts or
parts of acts inconsistent with the provisions,
of this acr are hereby repealed, so far as they
apply to Garrett county.
SEC hp nnopta1 Tint This ut