The Republican. [volume] (Oakland, Md.) 1877-current, 1888-04-21

real estate is susceptible of division so that n
part thereof will sell for enough to nav the,
taxes due and all costs, the Treasurer nfay i'm
ms discretion employ surveyor to divide
TIE same, and tax, as a part of the costs in
sucn proceeding such compensation for the,
services of such surveyor as he may consider
just, not exceeding the sum of three dollars
per day, or the treasurer may sell the whole
of any tract OfIand at his election,
SEC. II. And be it enacted. That whenever
it becomes necessary for said Treasurer to en-
force the payment of taxes by n sale of realty
he shall advertise Such real estate once a week
for three successive weeks in one newspaper
published in Garrett county, and by hal d.
bills set up near said property and at the
Court House door, and any advertised notice
of sale under the provisions of this act shall
be deemed sufficient If it contains the time
terms and place OF such sale. The year or years
for which the taxes are due, TO whom the
property is assessed, the district where loca-
ted, and the description of such land which is
contained in the assess ment books OF the
County Commissioners. In no case shall n
description by metes and boun DIS be necessary.
SEC 49, And be it enacted, That whenever
II shall be necessary to enforce the payment
OF taxes by a sale of personal property, the
said Treasurer shall make out Il bill of such
taxes, in the usual fornI with an order at the
bottom OF said bill, directing the Sheriff OF
said county to levy upon the personal prop
erty of the delinquent, ard sell the same to
satisfy and pay the taxes so due. And it shall
the duty of said Sheriff upon receiving such
tax bill and orderto levy Rpon and sell tho
personal property of such delinquent in the
same manner and upon the same notice. and
| he shall be entitled to the Same fees as if he
were proceeding nnder an execution from a
Justice of the Peace and he shall iinmediate-
~ after such sale pay over to said Treasurer
the 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 Sheriff7s bond shall be liable for
all 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. II. And be it enacted, That when any
real estate shall be sold under the provision
ted IT, the Circuit Court for said county by
the Treasurer, upon which report If the Court
/ shall find that the provisions of this act in,
! relation thereto have been complied with,
| there shall be a brief order nisi passed and ~
| copy thereof published, as in case of judicial
| sales by trustees, and il no objections TO the
| ratification Of such sale be filed within the
| time limited by said order nisi, or if obiec-
| tons be filed anu the obiector is unable to
| show that the Treasurer has failed to comply
| with the provisions of this act, the sale shall
| he ratified by said Court and for the purpose
! OF hearing objections or passing orders under
| this act. said Courts shall be deemed TO be al
| ways open as in chancery proceedings the
| obj ectOr to such sale show to the satisfaction
| of the judge or jud!es that the Treasurer has
! failed 10 comply with the provisions of tn g.
| act, said sale shall be set aside, in which case
| the Treasurer shall forthwith proceed to a
| new sale of the property upon the ratitica-
| ton of such sale the Treasurer shall convey
| TO the purchaser the property purchased by
! him, upon payment of the costs of such deed;
! by the purchaser, and the bond of the Treas
urer shall he liable for tire money paid by the
| purchaser, in the event Of the sale not being
| so ratified with interest. and for all costs and
expenses accrring from such sale. The Treas
urer snail retain out of the proceeds of the
| sale when ratified the amount of taxes aud
| intereSI thereon, and all costs incurred in ad-
! VertiSing, making. reporting and ratifylng-
! such sale, and shall pay over any excess to the
| owner or owners of the property thus sold
| NO such sale shall be set aside if the provi
s0ns of this act shall appear to have been
substantially complied with ard the burden
/ OF proof shall be on the eZceptant thereto.
SEC. b. And be it enacted. That il the said
| Treasurer shall for himself or any other per-
| son discount or buy or receive for less than
its face and real value, any claim against said
| county. the person So offending Shall be
| deemed guilty of - miSdemeanor, and upon
| Indictment and con victiOn, shall be fined not
| less than one hundred nor more than five
hundred dollars for each and every offence.
! SEC. Is. And be it enacted, That it shall be
| the duty of said Treas drer 10 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
| mems, and OF all property created or ac-
| quired since said revised assessment; and he
| shall value the same at the full cash value
! thereof, and shall maize return thereof to the
| said County Commissioners land for the pur-
! poses OF this section, the sold Treasurer shalt
| be clothed with the powers of general asses
! sor, and his valuation of such properly shall
Commissioners
| SEC. II. And be 1t enacted. That the Treas
| urer shall pay over according to law or to the
| order of the said County Commissioners i'm
| 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 he allowed two years from
the date of each levy placed in his hands for
collection to complete the collection thereof.
and to make his nnal settlement with said
county Commissioners and with the Treas
urer OF Maryland, respectively: all claims for
| erroneous. insovcntOr uncollectable tax bills
for which he shall claim credit. shall be pre-
| sentcd before or at the time specified for said
final settlement, and in no case shall said
| commissioners allow credit for erroneous
lnSolNent or uncOlleciable taxes. unless salts
ilctOry proof De 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 cOllec-
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 case the said successor or
newly appointed and qualified Treasurer up
on the delivery TO him of the bills for such
taxes, shall be empowered and required 20
/ enforce the payment OF said taxes in the same
manner as his predecessor could have done,
ana he shall have all the powers and auth Or-
ity in law with which his predecessor was
clothed for that purpose; in such case the
bond + bonds of the newly elected or sue
ceeding Treasurer shall become eSponSiblc
for the proper collection and dsbur cement of
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 fulfilled the duties OF his
said office.
SEC. Is. And be 1t enacted, That the said
| Treasurer shall receive compensation for
all the services REQUIRED ofhim under this act
four per cent. on all the taXes actually collec-
ted by him. and should said Treasurer find 1t
necessary for his convenience at any time to
appoint deputy. he shall pay said deputy
ont of his commissions, and he shall be an
| swerable for the acts of such deputy. And
| the County commissioners shall, at the time
of making the annual levy, levy sufficient
sum, by estimate, to cover the discount to
| tax payers and compensation to the Treas
| urer, provided for in the preceding sections.
SEC. 10. And be il enacted, That where land
! is in the hands of trustee for sale or other
| wiSeswhet err by virtue of n decree of Court
! or under a deed of trust. and the axes thereon
| are i'm arrears, under the provisions Of this
act, the said Treasurer may enforce the pay
| ment of such taxes n the same manner as if
| such land were not in the hands ola trustee
SEC. 20. And be it enacted, That whenever
! land shall be sold by the Treasurer the owner
| thereof, prior to the sale, NAV redeem the
l n int 10, ,nt l.