The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1898-04-22

the burden of proof shall be on the eNccptau
| to show the same to he invalid, ana wit
| reference TO amy sale or sales not ratified an
confirmed 10y the said order, ana for the pUi
| pose of making Il just distribution of tn
proceeds of any sale ratified and confirmed
the said court may pass all such other %
| subsequent orders rs may lie lust and cqui
| table, and shall have as fun and cOInplct
| jurisdiction as though it were sitting as
| court OF equity to pass all such orders a
| shall seem just and equitable for the purpos
| of advancing the remedy proposed, and tn
| aim and purpose OF this article and OF doin
| full and complete justice to all parties inter
| cstcd according to the equity of the matter
| ~ f.. Whenever real estate shall be sol,
| by the Treasurer the owner thereof prior Il
| the sale may redeem The same by payin.
| into court to be paid to the purchaser tucrCO!
within the period Of twenty-iOur CalCuGa1
| months from the date of such sale the "nouu
OF the purchase money and all SuuScgUCn
taxes paid by the purchaser with intrrrs
thereon at the rate Of ten per centum from
| the date OF sale, ard the date of such pay.
ment OF taxes respectively.
262 +. After the expiration of twelve cal.
endar months, from the date of such sale
provided the same has then been finally rati.
ned by the court, the Treasurer then in office
shall, by good and sufficient deed, to he cN-
ecuted and acknowledged according to law
convey to the purchaser or purchasers the
parcels OF land sold to them respectively and
the deed of the successor in office of the Trca-
Surer who made such sale be as good and
valid in law though it had been executed
and delivered b. the said last named Trea-
surer.
Do &. The.County Commissioners of Har-
ford county be and they are hereby author
lied and empowered in their discretion to
purchase any property offered for sale for
the payment of taxes, provided they shall
not bid sum greater approximately than
the taxes in arrears upon said property and
the interest and expenses of sale and costs:
and to sell and convey or lease the same, as
in their Judgment and discretion shall he
deemed best for the interests of The county.
2@2 H. Any sale OF lands by the Treasurer
when the OWNERS are desert cd as the heirs of
II named person, shall pass Il e title as luily us
il such heirs were each nam i'll the rOceed-
lngS by his or their proper amc; ana if the
purchaser OF any real estate sold 10y the Treas
urer for the payment of taxes hal! ulc with
out having secured 4 deed lEtrclLr. the
Treasurer may convey the said real estate 10
the heirs dcviSecs, or assignees Of tie pur-
chaser.
262 [. The said Treasurer shall be entitled
to receive II commission of five per rentum on
the amount Of all sales made by him in Pur-
suance OF the provisions of this Article, TO be
computed and charged as rart Of the expense
of such sale; and IT, before sale, but after adj
vertiSemeut as aforesaid, the taxes, interest
and expenses chargeable to any property are
paid, then tie said Treasurer shall be entitled
to receive Il commits sion of two per cent. on the
amount of such taxes, interest ana costs as
part of the expense of collecting the same.
262 j. The real est tte of ii delinquent tax
payer may be sold to pay State and County
taxes whether there be personal property OF
not. Whenever the Treasurer shall deem it
unnecessary I, selllhe entire rralprOpcrty with
Wnlcn Il Gclln luent taxpayer Is assessed. he
shall estimate the 81 aHtity thereof which in his
Judgment, wi be Sliilicie 10 pay the taxes in
arrear, inter est and costs OF sale, ami shall
quirc the County survey + to lay Of and make
a plat and des cription of the same, and the part
so laid OFF sha'l be sold by the plat and desciO-
ton so made, and il sh Ill be sufficient i'll the
of the list of delinquent tax
payers TO mention the quantity of land 20 be
sold from the property describe ''as per plat
and description to be exhibited on day Of safe
and the County urye rOr is hereby required to
IN ia "a 81
quired hereunder and to complete and deliver
the same TO the Treasurer on or before the day
of sale as advertised, and he shall receive there
for sum not exceeding iiVc dollars for each
and every survey, plat and d. sGrlption made
and delivered, said sum to be fixed by the
Treasurer i'll each case alter consideration OF
part of the costs and paid out of the proceeds
Of sale of such land, or by the delinquent tax
payer if payment is made before the day OF
sale. And the Treasurer shall direct the Sur
Teyor where to locate the part of said property
to be Sold aud shall file the plat and dcscrp-
ion thereof with his report OF sales TO the
Circuit Court for said County. The provisions
If this section shall not apply to lots IN towns
and sub divisions in said county, near or ad- |
accent to towns or laid oil for town purposes, |
)ut such lots shall be sold entire, and IN the adj
thereof it shall be sufficient de- |
cripton to give the number of the lot or block |
n section and a reference to the plat of sa |
own or subdivision where such lot is located |
md the place where such plat is recorded; pro-
'idcd, that ii delinquent taxpayer is assessed |
With more than one lot i'll towns and suh-diviS- |
OnS in said county as aforesaid, only such |
lumber of lots shall be sold as may be ncccs- |
AIRY to discharge all taxes i'll arrcar, interest |
nd costs with which such taxpayer may be |
barged.
262 X On the first day of October, January,
Apri and July of each year, and ottener, if |
he County Commissioners Shall require If, the |
treasurer shall make q report of the receipts |
nd disbursements for the preceding months,
howing the sources of such receipts and the |
accounts for which such diSburse
nentS were made, and on the first day of July,
Il each year he shall make a similar report
OYcring the receipts and disbursements Tor
he preceding year, which reports shall be pre-
ented To the County Comm is iOncrS at their
rst meeting after said respective dates, and 81 |
hort summary of said quarterly reports shall
re published as aforesaid in two newspapers
in said county.
262 l.. The said Treasurer sh II, at the eX-
ration of his term OF Office, make u full SET
lement with the County Commissioners III all
Ounty taxes placed in his hands Tor collection,
nd all erroneous and insolvcnJ tax bills for
which he shall claim a credit, shall be presented
o said County Commissioners before or at
he time above specified for said final
ettcment, and in no case shall said
5ounty Commissioners allow a credit for
rroneous or insolvent tax bills unless sat
siactOry proof he produced under oath that
aid bills cannot he collected. And the said
is required to enforce payment OF
IL taxes by sale, as herein provided, of all
property upon which taxes are in arrear, rs
Don as he is empowered so to do; and at the
xpiratiol of his term of office, lie is directed
nd required to deliver to his su scesSors in Of
Ice all balances of taxes due pom the leVieS
or which he is charged and also to deliver TO
lin ull proceedings had for the enforcement
# the payment OF said taxes. And the said
ucccsSOr, upon the delivery 10 him of the bills |
foresaid, is empowered and required to col
ect and enforce the payment o, SAID taxes as |
lereiubefore pI divided; and i'll all cases where
Treasurer has taken steps for the enforce |
nent of the payment of SAID taxes, and his
ERIN of Office shall expire before the collector
# said taxes, or before sand proceedings are |
completed, his successor is empowered and re |
Iulred TO continue and complete said proceed
ngs for the enforcement of the payment of
aid taxes, and to collect the same, and is Eere- |
~ clothed with all the power and authority i'll |
aw had the retired Treasurer during his term |
If office for that purpose.
262 " The said Treasurer shall keep sepG- |
ate accounts of the State and County levies OF |
axes, and the sums received by hin ON a. |
Ount of the county levy, shall be dlShursed |
exclusively for county purposes; and any per |
Dn for whose use Il levy is made shall bc en- |
tiled to receive the same in full on the first |
lay of January next succeeding the date OF |
uch levy; provided, however, that he may. |
previous to that time, procure from the County |
an order stating the amount OK |
Irch levy; and the Treasurer is hereby author |
zed ana directed to receive said orders, or so |
much thereof as may be necessary, in payment |
If taxes due under the levy upon which such |
rider is issued.
262 n. The County Commissioners Of Har- |
ord County shall annually levy such sum of |
money as they may deem sufficient TO pay he |
expenses which may be incurred during the |
hen succeeding year by the attendance of |
jurors, States witnesses, crier and bailin OF tho
Circuit Court, together with any expenses of |
aid court which they may be required TO pay; |
md it shall be the duty of the Treasurer TO |
,ay the said expenses to the individuals en- |
titled to receive the same whenever the |
mounts so payable shall be duly certified to |
lin by said Court, and upon his failure to pay |
Inv such sum when so certified, to the person |
untitled to receive the same. the Treasurer shall |
orfeit and pay to every such person for every |
UGH failure the sum of one dollar, to he re-
covered as other small sums are recovered be-
ore Il Justice of the Peace, together with the |
Osts of the suit. The said Court shall not Is |
ne to the individuals entitled to receive any |
II the expenses aforesaid any evidence that |
UGH sums are due, but the same shall be GER |
flied directly to the said Treasurer, and the |
aid Treasurer before paying the same shall de-
iuct from the respective amounts due as af0re- |
aid any sum or sums OF money due and owing |
~ the said individual to the said county for |
axes or otherwise.
262 U. State and County taxes shall be due |
Is soon US they are levied and if not paid on or |
n which they are levied, shall bear interest |
rom said date at the rate of six per ccntum |
Der annum, and at any time after the first day |
If January next succeeding the date OF the |
eyy, and not before, payment may be enforced |
)y sale as herein provided. On all taxes paid |
after the levy and before the first day of Sep |
ember in any year, IL discount shall be allowed |
1t the rate of One-half per Centum per month. |
262 p. The said Treasurer shall pay to the |
Treasurer of the Board of County School Com |
nissoners all money levied for the support of |
,he public schools of SAID county at the times
and in the manner prescribed by the laws of |
this State.
262 O. The said Treasurer shall pay over |
the states taxes, by him from time TO time col |
ected, ar required by the laws of this State, |