The Republican. [volume] (Oakland, Md.) 1877-current, 1890-05-24

land all State taxes and money due the |
State which may have come into his hands |
during the week to to the credit of the Comp |
troller of the State Treasury and shall receive |
therefor from said bank a certificate OF de- |
post, which he shall Immediately forward TO |
the COMPTROLLER showing the amount placed |
to his credit: and said Treasurer shall in like |
manner deposit all money III his hands at
the end OF each week received for county
taxes and dues in such bank as he may see
fiji to the credit of the County Treasurer OF
Garrett County which money shall he drawn
only by the Treasurer making such deposit
and only for claims which may have been
levied and ordered paid by the County Com
miSSiOnerS. He shall reserve out of the mon
cy cOlleci ed by him for county purposes gen
orally and public schools, sufficient sum to
pay the amount levied in each cur EN- year
nv said Commissioners for public schools, and
shall pay the same over 20 the Board OF toun-
ty School commissioners %! Salh county as
follows: Onp-fOurth ON or before the first
day of November next succeeding the date
of the levy One'fOurth on or before the INST
day of February mex thereafter; one-fnurth
on or before the first day q April next there
after and the remaining onn-fourth on or be-
fore the first day OF July thereafter.
40. 1t shall be the duty of the Treasurer as
soon as the annual levy shall have been
made to give notice thereof by advertisement
inserted once week for three successive
weeks in two newspapers published IN sald
county and by hand-billS posted in at least
five places in each election district; and to
prepare the tax bills of each tax payer and
forward the same by mail Ordeliver the same
to the person or corporate institution or to
the agent of the person or corporate instltu-
ton to whom the property included IN such
bill is assessed so far as their residence or
pOStoffice address may be known to or aScer-
| tanned, on diligent inquiry by the treasurer,
on or before the first day OF August next sue
ceeding the date of the levy, and such adver-
tisement and hand-bilS, and tax bills shall
also contain brief abstract of section forty
six relating to the discounts to be allowed
and the interest to be charged on all taX-bills.
So The said Treasurer shall during the first
| week in December in each and every year,
| give notice TO all the delinquent taxpayers
ofsaid county by advertisement inserted in
| two newspapers published in said county,
| and by hand-bill posted in five of the most
public places in each election district of said
county and at the Court House door, warning
| them and each of them that the payment of
| all taxes then due and in arrear will be en-
forced by advertisement and sale, unless the
same arc paid before the first day OF January
| then next following.
ST. 1t shall be the duty of the Treasurer to
enforce the payment of all taxes remaining
unpaid on the first day Of January in the
! year succeeding that Ill which the same snail
have been levied, provided the n0tlce requlr-
| ed by the preceding sections shall have been
given. Ifthe taxes be due and owing upon
real property or upon real and personal prop
erty, the said taxes shall be a lien OH said real
property, and said real property shall be liable
| for the payment thereof in whatsoever mail
ner or to whomsOever the same may be as
| SeSSed until paid and the Treasurer shall be
authorized to enforce the payment III the
| manner hereinafter prescribed by sale OF
| either real estate or personality: whenever
real estate is susceptible of division so That n
| part thereof will sell for enough to pay the
| taxes due and all costs, the Treasurer may in
| his discretion employ surveyor to dlVlde
| 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.
-. Whenever it becomes necessary for said
| Treasurer to enforce the payment of taxes by
a sale of realty, he shall advertise such real
estate or so much thereof as may be neceS-
| Sary once week for three successive weeks
| in one newspaper published IN Garrett coun-
ty, and by hand-bills set up on and near
said property. at the Court House door and
at least five other places in the district where
the property is located. and any advertised
| notice of sale under the provisions of this
sub title of this Article shall be deemed Sufll-
cient, 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 asses
Sed, the district and locality where located
the quantity of land Offered for sale, if there
be record evidence thcreOfin Garrett or Ale.
gany counties and Il reference to the record
Liber and folio where the deed or conveyance
for the said property to the person TO whom
the same may be assessed or belongs, may be
found, the name of the grantor IN and the
date of the deed or conveyance; or such
other description as shall be sufficient to le-
shall description by metcs and bounds,
courses and distances he required unless II
shall be necessary for the identification and
location of such part or parts of real estate as
may be sold under a sub division thereof as
provided in the next preceding section. Nc
levy upon land shalt be required where The
same is sold by the treasurer by virtue of the
provisions of this subtitle Ofthis Article, and
no notice or notices other than those provid
ed for in this Act shall be necessary or re-
qured to make valid any sale herein author.
lied.
So. Whenever il shall be necessary to en-
force the payment of taxes by II sale of per
Sonal property, the said Treasurer shall make
out bill of such taxes in the usual form
with an order at the bottom of SAID bill di
recting the Sheri1fOf said county to levy upOr
the personal property of the delinquent ant
to sell the same to satisfy and pay the taxes
so due; and it shall be the duty of said Sher
if upon receiving such lax bills and order, tt
levy upon and sell the personal properly o
such delinquent in the same manner and up
} on the same notice and he shall he entitled
to the same fees as if he were proceeding un
der an execution from justice OF the peace
and he shall Immediately after such sale pay
, over to the said Treasurer the amount du'
; on said tax bill, and any surplus which may
remain after the payment of taxes, lntcreS
and costs, shall be paid by said sheriff tt
such delinquent taxpayer; and the said Sher
IFS bond shall be liable for all such aX-bill'
placed in his hands by such Treasurer to The
same extent and in the same manner that il
is liable for execution claims issued to him
81. When any real estate shall be sold under
the provisions of this subtitle of this Article
|
Circuit Court for SAID county by the Treas
urer, upon which report, if the Court shall
find that the provisions of this subtitle o
this Article in relation thereto have beer
complied with, there shall be a brief ordel
nisi passed and Il copy thereof published as II
case of judicial sales by trustees; and If ne
objection to the ratification of such sale bt
! filed within the time limited by said orde
niSi, or il objections be filed and the objecto
, is unable or fails to show that the Treasurer
) has failed TO comply with the provisions .
) this subtitle of this Article, the sale shall
be ratified by said Court; and for the pur
pose of hearing objections or passing o.
ders under this subtitle OF this Article, sale
| Court shall he deemed to be always open a!
r in chancery proceedings. If the director Il
such sale shows to the satisfaction of thu
2 Court or the judge thereof that the Treasures
: has failed to comply with the provisions o
this subtitl of this Article, sal sale shall b
set aside and said Treasurer shall forthwith
| proceed to a new sBle OF the property. Upoi
= the ratification of such sale the Treasure
shall convey 10 the purchaser the property
} purchased by him upon the payment of thu
f cost ofsuch deed by the purchaser, and thu
$ bond of the Treasurer shall be liable Tor thu
money paid by the purchaser in the event o
, the sale not being Soratified with interest anl
, for all costs and expenses accruing from sucl
sale. The Treasurer shall retain out of tho
proceeds of the sale, when ratified, the amount
} OftaXes and interest thereon, and all costs
i incurred in advertising, making, reporting