The Republican. [volume] (Oakland, Md.) 1877-current, 1890-05-10

| 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
| troler of the state Treasury and shall receive
| therefor from said bank a certificate of de-
posit, which ne 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 and public schools Il 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,fnurth on OF before the first
| day of November next succeeding the date
| of the levy; One'fourth on or before the first
day of February mex thereafter; one-fourth
on or before the first day Of April next there
| after and the remaining One-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 a week Tor three successive
weeks in two newspapers published in said
county and by hand-biIlS 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 ordeiver the same
| to the person or corporate institution or to
the agent of the person corporate institu-
ton t. whom the property included In such
bill is assessed, so far as their residence or
pOstofffce address may he 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, ana tax 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-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 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-
same arc 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 pTeSCTlDeu ny IL hAle ol
either real estate or personality. Whenever
real estate is susceptible of division so that a
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 part OF the costs In
such proceeding, such compensation for the
services ofsuch surveyor as he may consider
Just, not exceeding the sum of three dollars
per day.
50. 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 III Garrett conn
said "a property. at the Court Gouse 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 suffi
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, II there
be record evidence thereof in Garrett or Allie
gany counties, and a reference to the record
Liber and folio where the deed or con veyance
, | 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 lee
gally identity said property, and In no case
shall a description by metes and bounds.
courses and distances be required unless 1t
shall be necessary for the Identification and
location Of such part or parts Of real estate as
may be sold under sub division thereof as
provided in the next preceding section. No
levy upon land shall be required where the
same is sold by the Treasurer by virtue of the
provisions of this subtitle of this Article, and
| no notice or notices other than those prOvid-
! ed for in this Act shall be necessary or re-
, CURED to make valid any sale herein author
| lied.
i, So. Whenever it shall be necessary to en-
force the payment of taxes by a sale of per
sonal property, the said Treasurer shall make
' out a bill of such taxes in the usual form,
with an order at the bottom of said bin d.
recing 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
1T upon receiving such tax bills and order, III
levy upon and sell the personal properly 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
i and he shall Immediately after such sale pay
: over to the said Treasurer the amount due
on said tax bill, and amy surplus which may
remain after the payment of taxes, interest
and costs, shall be paid by said SHERIFF tn
such delinquent taxpayer: and the sand Sher
iff's bond shalt be liable for all such tax bills
$ 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.
ST. 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
, Circuit Court for SAID county by the Treas
4
: : find that the provisions of this subtitle OF
! this Article in relation thereto have been
: complied with, there shall be brief order
: nist passed and a copy thereof published as In
! case of Judicial sales by trustees; and if nc
: objection to the ratification of such sale be
! filed within the time limited by said order
niS, Or il objections be filed and the 0bjector
. is unable or fails so show that the Treasurer
! / has failed TO comply with the provisions OF
; this sub title of this Article, the sale shall
4 be ratified by said Court; and for the pur
. pose of hearing objections or passing OF
ders under this subtitle of this Article, said
i Court shall be deemed to be always open as
I in chancery proceedings. If the objectOr to
} such sale shows TO the satisfaction of the
e Court or the judge thereof that the Treasure,
e has failed to comply with the provisions o
this subtitle of this Article, said sale shall be
> set aside, and said Treasurer shall forthwith
l proceed to new sale OF the property. Upon
: the ratification of such sale the Treasurer
! shall convey 10 the purchaser the property
0 purchased by him upon the payment of the
4 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 o
the sale not being so ratified with interest and
e for all costs and expenses accruing from such
= sale. The Treasurer shall retain out of the
= proceeds of the sale when ratified, the amount
/ incurred in advertising, making, reporting
= and ratifying such sale, and shall pay over
any excess tu the owner of the property thus
sold. No such sale shall be set aside If the
9 provisions of this subtitle of this Article