The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1898-05-06

expense thereof.
$50. In case the person so appointed q
elected shall fail to execute the bonds r,
Quired by the preceding section on or hefor
| tho day prescribed for his entering upon til
| duties OF his Office, or before The annual lev.
| OF taxes is placed in his hand for collection
| as the case may be, or in event Of The Treas
| urer's removal from the county, death, re
| signation or removal from office for mIscon
| duct therein, the County Commissioner
1 shall declare said office vacant, and at one
| proceed to fill the same by the appointm
| of a suitable person, possessing the qualflca
| tions herein before prescribed, for the re
| mainder of the current term, who shall
| within such time as the Commissioners may
| direct, qualify and bond as directed in the
preceding section.
26l. The Treasurer of Hartford County sh al
be the collector of all state and county take!
| for said county, which may be levied by the
County Commissioners, and shall receive al
monies which may be due said county from
any source whatever, and shall pay al
claims against said county, but he shall not
pay any claim against said county no mat.
ter by whom held without first deducting
from the amount of such claim all and every
sum or sums due or owing 10 said county f"f
taxes or otherwise by either the original or
the then holder of such claim and no as.
signee OF such claim shall avoid such deduc-
tion, but shall always be regarded as charged
with notice of the county's right to make
such deduction.
262. The County Commissioners shall
transfer to the Treasurer all tax records,
containing the lists of taxpayers of said
county and the property with which they
are respectively assessed and the lists of
alterations transmitted annually TO the
Commissioners by the Clerk of the Circuit
Court shall also be transferred to said Treas
urer, whose duty it shall be to make the
prOper entries therefrom on said tax record
in accordance with the order of the County
Commissioners; provided that the aliena-
atoms for the year eighteen hundred and
ninety eight shall be tered up by the Clerk
of the County Commissioners SO that the
Treasurer first appointed under the provis-
IONS of this Act may proceed at once to the
collection of the taxes levied in said year.
And it shall be the duty of the Treasurer, as
soon as practicable, to make up the list of
taxpayers of said county by election dis
trfctS, having separate book for each dis
trict, provided that the taxes levied in the
year eighteen hundred and ninety-eight
may be collected and the notices hereinafter
directed to be given in relation thereto may
be in accordance with the tax lists of said
county as they now exist by law.
262 a. 1t shall! be the duty of the Treas
urer, as soon as the annual levy is made and
placed in his hands, TO give notice thereof by
advertisement in two newspapers published
in said county, representing the political
opinions of the Two leading parties, stating
the time from which taxes bear interest, and
warning all taxpayers OF their liability to be
published as delinquent taxpayers, and to
have their property sold unless the taxes
with which they are charged are paid on or
before the first day of January then next
ensuing He shall a SO Immediately after
the receipt of the levy, as aforesaid, make
out the bi of each taxpayer, to which
similar notice shall be annexed, and upon
application. shall forward the bill by mail or
Otherwise to the person or his agent, TO
whom taxes have been assessed.
262 b. 1t shall be the duty of the Treasurer
to attend in person or by deputy in each
election district at least one day between
the date of the levy of taxes and the first day
of september in each year, and at least two
days between the first day of September and
thirLy-first day of December in each year, TO
collect and receive taxes; and the time and
place of such visits shall be made known
not less than ten days in advance by hand
bills conspicuously posted in such districts
and by advertisements in two newspapers,
as aforesaid, published in said county
262 G. Immediately after the first day of
January in each year, the Treasurer shall
make up list OF all taxes due in arrear,
which list shall contain the names of the
person or persons assessed with property
upon which taxes are due and in arrear, and
a brief description of the property, the dis
trict of its location, and such references to
identification, and the amount of the tax
levied and IN arrear with the interest and
costs and expenses accrued, and TO accrue
thereon to the day OF sale, to which list shall
be appended notice, that if the said taxes
are not not paid on or before the second
Monday in April next ensuing, together
with the accrued interest thereon, and pro-
portional cost of advertising and fees, the
treasurer will proceed at ten O'Clock A. NJ.
on that day at the court house in said county,
to offer each and everN of said parcels of
land and pI emises for sale to the highest bid
der for cash. which said list and notice shall
be published in two newspapers, TO be select
ed as in section 262 A, printed in said county
for four successive weeks prior to the first
Monday in April, and on said second Monday
in April the said treasurer shall proceed to
sell any and all such pieces or parcels of
land and premises and personal property,
upon which said taxes, interest, cost and
fees shall not then have been paid, and shall
continue such sale each secular day, legal
holidays excepted, from ten O'Clock A. NJ,
until three clock P. NJ, until every parcel
shall have been offered.
262 d. The said Treasurer shall within
thirty days after the close of such sale or Of
fering, should any sale or sales be made,
make full report thereof to the Circuit
Court for Hartford County, setting forth his
in the premises in detail, and
showing to whom, and at what price such
several parcels were respectively sold, the
amount of tax and interest accrued, the pro
rata cost of advertising such sale, the trea-
Surer'S fees, and the surplus fund i'll each IN
stance, with which report he shall also flo a
copy of the printed list and notice aforesaid.
The said court shall examine said proceed
ings, and if the same appear to be regular.
and the provisions of law in relation thereto
have been complied with, shall order notice
to be given by advertisement in two news
papers as aforesaid, warning all persons in
terested in the property sold, 10 be and APP
pear in said court by certain day TO be
they have why said sale shall not be ratlhed
and confirmed; and in those cases where no
cause. or an insufficient cause be given
against such ratification, the court shall in
one order ratify and confirm all sales SO
made and then entitled to be ratified and
and the purchaser or purchasers
thereof shall, on payment OF the purchase
money, have n good title to the property
sold: but if. in The judgment of the court,
good cause be shown against no ratification
of the aale of any parcel OF land or other
property so sold, the said sale shall be set
aside as to such parcel or property; in which
case the said Treasurer shall, within thirty
days, proceed to a new sale of the said prop
erty, and bring the proceeds into court, out
of which the purchaser shall he repaid the
purchase money paid by him to the treasurer
on said rejected sale: and all taxes assessed
on said property and paid by the purchaser
since said sale, and all costs and expenses
properly incurred in said court, with inter
est on all such sums from the time OF pay
ment; and if the purchaser has not PAID tho
purchase money or the subsequent taxes,
said proceeds shall be applied to the pay
ment of the taxes for which said property
may have been told, and all subsequent taxes
thereon then in arrear, with interest on the
same according to law, ana the cost OF the
proceedings, but such sale shall not be set
aside if the provisions oflaw shall appear to
have been substantially complied with and
the burden of proof shall be on the eNceptant
to show the same to be invalid, and with
reference 10 any sale or sales not ratified and
confirmed by the said order, andfor the pur-
pose of making a just distribution of the
proceeds of any sale ratified and confirmed,
the said court may pass all such other or
subsequent orders as may be Just ana equi-
table, and shall have as full and complete
JURISDICTION as InOugn III were sllIllS us II
court of equity to pass all such orders as
shall seem just and equitable for the purpose
of advancing the remedy proposed, and the
aim and purpose OF this article and OF doing
full and com lete justice to all parties inter-
eSted according to the equity OF the matter.
262 L. Whenever real estate shall be sold
by the Treasurer the owner thereof prior to
the sale may redeem tho same by paying
nto court to be paid to the purchaser thereof,
within the period of twenty-four calendar
months from the date of such sale the amount
4tN.ns. ma
taxes paid by the purchaser with interest
thereon at the rate of ten per centum from
the date OF sale, and the date of such pay,
ment of taxes respectively.
1852 F; After the expratian of twelve cal
erdaf months, from the date of such sale,
provided the same has then been finally rati-
lied by the court,the Treasurer then in office
shall, by good and sufficient deed, to be eX-
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 Ireas
surer who made such sale be as good and
valid in law as though it had heen executed
and delivered by the said last named Trea-
surer.
2B2 G, The County Commissioners of Har-
ford county he 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 n sum greater approximately than
the taxes in arrears upon said property ana
the interest and expenses of sale and costs;
and to sell and convey or lease the same, as
in their Judgment and discretion shall DO
deemed best for the interests of the county.
262 H. Any sale of lands by the Treasurer
when the owners are described as the heirs of
a named person, shall pass the title as fully as
if such heirs were each named in the proceed
ings by his or their proper name; and if the
purchaser of any real estate sold by the Treas
urer for the payment of taxes shall die with
out having secured deed therefor, the
Treasurer may convey the said zeal estate to
the heirs devisees, or asaignees OF the pur-
chaser,
262 1. The said Treasurer shall be entitled
to receive commission of five per centum on