The Republican. [volume] (Oakland, Md.) 1877-current, 1890-05-17

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
trollef of the State Treasury and shall receive
therefor from said bank q certificate of de-
posit 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 In his hands at
the end of each week received for county
taxes and dues in such bank as he may see
fit to the credit of the County Treasurer of
Garrett County, Which money shall be 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
ey collected by him for county purposes gen.
orally anu public schools, a sufficient sum to
pay the amount levied in each cur ent year
bv said Commissioners for public schools, and
shall pay the same over to the Board of Coun-
ty School Commissioners of said county as
follows: One-fourth on or before the first
day of November next succeeding the date
of the levy; one'fourth on or before the first
day of February next thereafter; one-fourth
| on or before the first day of April next there
after and the remaining One-iOurth 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 a week for three successive
weeks in two newspapers published in said
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 ordeiiver the same
| to the person or corporate institution or to
| the agent of the person or corporate institu-
| ton to whom the property included in such
| bill is assessed, so far as their residence or
postofice address may be known TO or ascer-
tanned, on dilligent 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-bills, and ax-bills shall
also contain a brief abstract of section forty
| six relating to the discounts to be allowed
and the interest to be charged on all tax-b1lls.
| IN Tho aoi Treo surar shall dnriop the first
week in December in each and every year,
| give notice to all the delinquent taxpayers
| OF said county by advertisement inserted in
| two newspapers published in said county,
and by hand bills 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 are paid before the first day OF January
| then next following.
81. 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 il: which the same shall
have been levied, provided the notice requir-
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 lien on said real
property, and said real property shall be liable
for the payment thereofin whatsoever man
ner or to whomsoever the same may be as
Sessed until paid, and the Treasurer shall be
authorized to enforce the payment in the
manner hereinafter prescribed by sale OF
either real estate or personality. whenever
real estate is susceptible of division SO that q
part thereof will sell for enough to pay the
taxes due and all COSTS the Treasurer may in
his discretion employ 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.
50. Whenever It becomes necessary for said
Treasurer tn force the paVmppt of tn nv
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-hllS 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 a sale under the provisions of this
subtitle of this Article shall be deemed sufll-
cient, If 1t 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 thereof in Garrett or ALLIE
gany counties, and u reference to the record
Iiber and folio where the deed or conveyance
for the said property to the person to whom
the same may he 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-
galy identity SAID property. and in no case
shalt IL description by metes and bounds,
courses and distances be required un,esS it
| location of such part or parts of real estate as
may be sold under subdivision thereof as
provided in the next preceding section No
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 re.
quired to make valid any sale herein author
ized.
s. Whenever 1t shall be necessary to en-.
force the payment of taxes by II sale of per-
"a nrn n sol irar holl tnl h.
out bill of such taxes in the usual form
with an order at the bottom of said bill di.
recting the SheriffOf said county to levy upon
the personal property of the delinquent and
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 tax bills and order, to
levy upon and sell the personal property Of
such delinquent in the same manner and up
on the same notice and he shall be 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 pny
over to the said Treasurer the amount due
on said tax bill, and any surplus which may
remain after the payment of taxes, interest
and costs, shall be paid by said Sheriff to
such delinquent taxpayer; and the said Sher-
IFS 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.
81. When any real estate shall be sold under
the provisions of this subtitle of this Article
for taxes, the sale shall be reported to the
|
urer upon which report, if the Court shall
find that the provisions of this subtitle of
this Article in relation thereto have been
complied with, there shall be q brief order
nisi passed and copy thereof published as in
case of judicial sales by trustees; and if no
objection to the ratification of such sale be
filed within the time limited by said order
7tisi, or If objections be filed and the Objector
is unable or fails to show that the Treasurer
has failed to comply with the provisions of
this subtitle of this Article, the sale shall
be ratified by said Court; and for the pur
pose of hearing objections or passing or
ders under this subtitle of this Article, said
Court shall be deemed to be always open as
in chancery proceedings. If the Objector to
such sale shows to the satisfaction of the
Court or the judge thereof that the Treasurer
has failed to comply with the provisions of
this subtitle of this Article, sal d sale shall be
set aside, and said Treasurer shall forthwith
proceed to a new sale OF the property. Upon
the ratification of such sale the Treasurer
shall convey 10 the purchaser the property
purchased by him upon the payment OF the
cost of such deed by the purchaser, and the
bond of the Treasurer shall be liable for the
money paid by the purchaser in the event OF
the sale not being so ratified with interest ana
for all costs and expenses accrulng from such
sale. The Treasurer shall retain out OF the
proceeds of the sale,when ratified the amount
of taxes and interest thereon, ana all costs
incurred in advertising, making. reporting
: | nd ratifyIpu Suph sale and shall nav over