The Prince George's enquirer and southern Maryland advertiser. (Upper Marlborough, Md.) 1882-1925, 1898-05-20

terest. penalties and costs OF sale. due
thereon, the purchaser thereof shall
only pay. OF the day of sale. the amount
of said taxes, interest, penalties and
costs of sale, and the residue shall he
payable, after the period Of redemption
has expired, to the treasurer, for the
time being, upon the execution hy him
to the purchaser. or his assignee, OF n
deed for said piece of land. but posses
sion Of the property sold shall not be
taken by the purchaser thereof until
the execution and recording Of the
deed therefor. Upon payment of the
taxes, interest, penalties and costs of
sale, which shall be made on the lav of
sale, the treasurer shall deliver to the
purchaser a certificate Of sale, setting
forth all the facts thereof, which certili-
cate shall be assignable, and upon sur
render of the same, its lawful holder
shall receive from the treasurer, in case
such sale be set aside by the Court,
immediate return Of his purchase mon
ey, or in case such sale be ratified. and
the property be not redeemed by its
owner, or some one in privity with him,
within two years from the first day of
the sale at which the same was sold, to
wit, the first Monday Of March, by
payment to the treasurer, for the time
being, for the use of the legal holder of
said certificate, ofthe amount of money
receipted for in said certificate, and
any taxes subsequently assessed on
said land and paid by said purchaser,
with interest thereon at the rate of
twelve per cent, per dnnam, from said
first Monday in March, then the treas
urer, for the time being. upon the pay
ment of the balance of the purchase
money in full, shall execute deed in
fee simple of such property to the legal
holder of said certificate, which deed
shall be held to be prima t;,cie evidence
of good title, in fee simple, in the
grantee therein to the property bought
at any sale herein authorized and there
in conveyed. In case Of redemption,
it shall be the duty of the treasurer to
Immediately notify the purchaser, by
letter mailed to him at the address
given beneath his signature to the
memorandum Of sale, which memoran-
dun is hereby required to be taken 10y
the treasurer; and to enter such re-
dempticn upon his books, and, over his
signature, upon the report of sale deal
ing with the property redeemed. The
treasurer shall, also, deposit the re-
demption money in some national bank
in the name of the County Commis-
sioners Of Prince Georges County
which shall be designated as: Tax sale
Redemption Fund" be kept separate
from tue other funds of the County
and be only payable to the persons en-
titled to the same A book shall be
kept by the treasurer entitled: Tax
sale Redemption Fund.- which shall
show the receipts and deposits Of said
fund and payment thereof to those en-
titled to the same.
SECTION ll6C. Any surplus of pur-
chase money over and above taxes, in
terest, penalties and costs Of sale, re-
ceived by the treasurer, shall be de-
posted in some national bank, in the
name of the County Commissioners of
Prince Georges County, be designated
as: "TaN-sale Surplus Fund.-" be kept
separate from the other funds Of the
County, and be only payable to the
persons entitled to the same. \ book
shall be kept by the treasurer, entitled,
''Tax-sale Surplus Fund.- which shall
show the receipts and deposits of said
fund, and payment thereof to those en-
tiled to the same.
SECTION ll6 d. Taxes, as collected,
shall be credited to the respective ap-
preparations of the levy; and the treas
urer shall, each month, make written
report to the County Commissioners
of all moneys received and disbursed
by him since his last report.
SECTION ll6 +. The treasurer shall
be entitled to a commission of three
and one-half per centum on the amount
of State and County taxes collected
and paid over by him, which shall be
in full for his services in discharge Of
his duties, except the fees hereinafter
allowed for enforcing payment oftaxes,
and for listing or valuing new or omit
ted property; and in his reports of col
lections he may credit himself with his
commissions on the County taxes col
lected by him. He shall, also, be paid
by the County Commissioners his com
missions on the State taxes collected
by him, as he may, from time to time,
present his receipts from the Treasurer
of Maryland. And upon final settle
ment with the County Commissioners
for each annual levy, he shall be al
lowed commissions on the whole amount
of State and County taxes collected by
him, and be charged with the amounts
of commissions he shall have therefore
retained as above provided.
SECTION l6 +. If any real estate,
liable to taxation, is unasscssed. or has
been unassessed for any previous year
or years, or has been so assessed that
the assessment was void, it shall be the
duty of the treasurer, for the time be-
ing, at olce. to value the same and to
list such property for each year it has
escaped taxation, and on the first Mon
day of December of each year report
the same to the County Commissioners
who shall set day for considering the
same, and putting said property on the
assessment books of the County The
County Commissioners shall cause no.
tice to be served upon the owner of
each piece of such property, or his
agent, or the person in possession there
of, at least five days before said day.
of the time when said assessment will
be made. and that the said owner. or
hs representative, may then attend
and be heard in the premises. Each
of such notices shall be returned to
said Commissioners with the service
made endorsed thereon. and be pre-
served. No property. which has "s-
capped taxation. shall he liable to assess
mcnt and taxation, under this section.
for a period Of more than three years
prior to the last Monday in March