The Prince George's enquirer and southern Maryland advertiser. (Upper Marlborough, Md.) 1882-1925, 1898-05-27
NO21.

assessing of lands and personal prop
erty, the levying and collecting of
taxes, and tax sales and conveyances,
which are not necessarily jurisdictional
shall be deemed only directory and
no error or informality in the proceed
ings of any of the officers entrusted
with the same which is not necessari-
ly iurisdictional, shall vitiate or effect
any such assessment, tax sale or con-
veyance. Upon the setting aside of
tax deed or the destruction of tax
title, at law or in equity. the purchase
money paid at tax sale for the land re-
covered shall be first lien upon said
land premises, and said lien shall be
enforceable in equity by the person en-
titled to the same, as is 4 vendors lien.
Likewise the value of buildings, and i'm
provements made thereon, in good faith,
by the holder of said tax title or those
under whom he claims. Any tax deed
herein directed to b; executed by the
treasurer, shall he executed by the
treasurer for the time being when the
same is demanded ; and he shall receive
the balance of purchase money due up
on the land to be conveyed. Money
paid in redemption ofproperty sold at
a tax sale, shall, also, be paid to the
treasurer for the time being. Upon the
death OF a purchaser at tax sale, and
redemption of the property bought by
him, the redemption money shall be
paid to his personal representative or
assigns. After the period Of redemp-
tion has elapsed the heirs OF assigns of
any purchaser at a tax sale may receive
or do whatever such purchaser might
have received or done.
SECTION ll6 K. The treasurer shall
keep in his office, for public inspection,
a book in which shall be securely at
tached or pasted full copy of the last
issue, before day Of sale, of the news
paper containing an advertisement of
tax sales.
SECTION I16. l.. The treasurer shall
furnish, in addition to the regular tax
bills, whenever requested, and upon
the payment to him of fee of fifty
cents, certified statement over his
signature, of all taxes assessed since
the first day of January, eighteen hun
dred and ninety, that may be due and
unpaid at the time of making said GER
tificate, and lean upon any piece of
real estate located in Prince Georges
County, and of any tax sale affecting
said piece ofproperty made since said
date. Said certificate shall be a bar to
the collection and recovery from any
subsequent purchaser, of any tax or
assessment omitted therefrom, and
which may be a lien upon the piece of
real estate mentioned in said certificate
but shall not affect the liability thereof
of the person who owned the property
at the time such tax was assessed and
said treasurer shall be responsible to
said county for any loss of taxes that
may arise from error in said certificate.
SECTION 1l6 NJ. Every tax deed
shall contain the name of the former
owner, if known, of the property it
conveys; and the Clerk of the Circuit
Court in whose office the same may
be recorded, shall index it not only in
the name Of the grantor and grantee,
but, also. in the name of, and as from
the former owner to the grantee.
SECTION 116 n. This act shall, in
no wise, affect the term of the present
treasurer or discharge his official bond,
but shall confer the rights, and impose
the duties mentioned, therein, upon
| him.
SECTION III. The treasurer shall
receive, in addition to his regular fees
for collecting taxes, the following fees
which shall be payable only out of the
proceeds of any sale made to enfore
payment of the same: for each dis
traint on personal property for any
tax bill, a fee for distraining of two
dollars, and fee, for selling, of ten
per cent on the amount of taxes. pen
alties and costs of sale distrained for,
but only one-half of said fees shall be
collected if payment be made after dis
traint and before sale: a fee for selling
each piece of real estate of four per
cent on the amount of taxes, interest,
penalties and costs OF sale due thereon,
but if the same be paid after advertise
ment and before sale, fee of three per
cent thereon; and no fee shall be charg
ed when any piece ofreal estate is sold
to the County Commissioners OF Prince
Georges County a fee of four per
cent. on the amount of sale of any
piece of forfeited real estate: and 4
fee of two dollars for each piece Of
property he shall list and value and
report to said Commissioners for as
sessment, payable only when the same
has been actually assessed by said
Commissioners, and no piece Of prop
erty, under the value Of one hundred
dollars, shall be listed by him. The
Clerk of the Circuit Court shall,
upon receiving from the treasurer a
| list of real estate about to be advertis-
ed at tax sale, search for the book and
page of the land records in his office
relating to each piece thereof, and he
! shall receive a fee of twenty-five cents
for finding and furnishing the same to
the treasurer. Said clerk shall receive
fee of five dollars, payable by said