The Republican. [volume] (Oakland, Md.) 1877-current, 1888-04-14


part thereof Hlil sell Tor enough to pay the
taxes due and all costs, the Treasurer may in
his discretion employ a surveyor To divide,
the same, and tax, as a part OF the costs in
such 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 tSact of Land at his election,
SEC. IL. And be IL enacted. That whenever
| II becomes necessary for said Treasurer to en-
| force the payment of taxes by a sale Of realty
| he shall advertise such real estate once week
| for three successive weeks in one newspaper
published In Garrett county, and by hand-
| 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 II 1t contains the time,
| terms ana place of such sale, the year or years
| for which the taxes are due 10 whom the
property IL assessed, the district where loca-
| ted, and the description OF such land which is
contained in the assessment books OF the
| County commissioners. In no case shall n
description by metes and boun ds be necessary.
SEC. lS. And be II enacted. That whenever
| II shall be necessary 10 enforce the payment
OF taxes by a sale of personal property, the
| said Treasurer shall make out bill of such
| taxes, In the usual form, with an order al the
| bottom OF said bill, directing the Sheriff OF
| said county to- levy upon the personal prop
| erty OF the delinquent, and sell the same to
| satisfy and pay the taxes so due. And II shall
| the duty 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 and upon the same notice. and
/
| were proceeding under an execution from
| Justice Of the Peace, and he shall Immediate
after such sale pay over 20 said Treasurer
| the amount due on aid 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 delmqaent tax payer
And the said Sherifrs bond shall be liable for
all such tax bills placed in his hands BY such
| Treasurer To the same tent and in the same
manner that IL is liable for execution claims
| issued TO him.
SEC. IL. And be 10 enacted, That when any
| real estate shall be sold under the provision
| Of this act for taxes, the me SHALL be repor-
ted % the Circuit Court for said county, by
| the treasurer, upon which report If the Court
| relation thereto have been complied with.
| there shall be "a brief order nisi passed and a
| copy thereof published, as In case of judicial
| sales by trustees, and II no objections to the
| ratification of such sale be filed within tho
time limited by said order nisi, or If objec-
| tons be nled and the director 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
| this act said Courts shall be deemed to be al
| ways open as in chancery proceedings. 1.-THE
| objector to such sale show to the satisfaction
OF the judge or judges that the Treasurer has
| JAILED TO comply with the provisions of thR
act, said sale shall be set aside, in which case
| the Treasurer shall forthwith proceed to q
new sale OF the property upon the ratifica-
| ton OF such sale the Treasurer shall convey
TO the purchaser the property purchased by
| him, upon payment of the costs of such deed
ny lHe purchaser, ana tne DOnu oil the Treas
| urer shall be liable for the money paid by tho
purchaser, in the event of the sale not being
| so ratified with interest. and for all costs and
expenses accruing from such sale The Treas.
urer shall retain out of the proceeds of the
| sale when ratified, the amount of taxes aud
| Interest thereon, and all costs incurred in adj
| Vertising, making. reporting and ratifyIng
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-
| Sions of this act shall appear to have been
substantially complied with ard the burden
I OF proof shall be on the exceptant thereto,
| SEC. 10. And be IL enacted, That if the said
Treasurer shall for himself or any other per-
son discount or buy or receive for less than
It's face and real value any claim against said
county. the person offending shall be
deemed guilty of ~ misdemeanor. and upon
Indictment and conviction, 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 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
| thereof and shall make return thereof to the
| said County Commissioners; and for the pur-
poses of this section the said Treasurer shall
be clothed with the powers OF general asses
sor, and his valuation of such property shall
| be subject to revision and correction by said
Commissioners
SEC. II. 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 q TrpaQ.
urer OF Maryland. respectively; all claims for
erroneous, insolvent or uncOllectablP 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,
| tnSOlvent or uncOllectable taxes unless salts
| factory proof be produced under oath, that the
the same cannot be collected. The said Com
missioners. In their discretion. at any time
| Treasurer or at 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
| and he shall have all the powers and author
ity in law with which his predecessor was
bond r bonds of the newly elected or sue
ceeding 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 fulfilled the duties of his
said office.
SEC. IS. And be II enacted, That the said
Treasurer shall receive as compensation for
| all the services required ofhim under this act
four per cent. on all the taxes actually colec-
ted by him, and should said Treasurer find 1t
| necessary for his convenience at any time to
appoint deputy, he shall pay said deputy
out 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 a sufficient
sum, by estimate, to cover the discount to
tax payers, and compensation to the Treas
urer, provided for in the proceeding sections.
SEC. 10. And be 1t enacted, That where land
| is in the hands of a trustee for sale or other
| WISE whet err by virtue OF decree of Court
or under a 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 ner as II
such land were not in the hands of q trustee
SEC. 20. And be it enacted, That whenever
land shall be sold by the Treasurer the owner
thereof, prior to the sale, may redeem the
same by paying into Court, TO be paid TO the
purchaser thereof within the period of six
| ,lnt