Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1898-02-18

sold, the said sale shall be set aside as Il
such parcel in which case til said treasurer
shall, within thirty days, proceed 10 new
sale of the property, and bring the proceeds
int court, out of which the purchaser shall
be repaid the purchase money paid bv him
to the treasurer on sail rejected sale and
all taxes assessed on said real estate and paid
by the purchaser since said sale, and all costs
and expenses properly incurred in said court,
with interest on all such sums from the time
Of payment; and il the purchaser has not
paid the purchase money or the subsequent
taxes, said proceeds shall be applied TO the
payment of the taxes for which said property
may have been sold, and all subsequent taxes
thereon then in arrear, with interest on the
same according to law, and the cost of the pro-
ceedings but such sale shall not be sci aside
If the provisions of law shall appear TO have
been substantially complied with, and the
burden of proof shall be on the exceptant 10
show the same to be involved.
Sec IL And be it enacted, That whenever
real estate shall be sold BY the treasurer, the
owner thereof prior to the sale, may redeem
the same by pay ing into court to be paid to
the purchaser thereof, within the period of
twelve calenda. months from the date OF such
sale the amount of the purchase money, and
all subsequent taxes paid by the purchaser,
with interest thereon at the rate of fifteen
per centum per annum from the date of sale
and the date of such paymen, of taxes re-
spectively.
Sec ~ And be it enacted, That after the
expiration of twelve calendar months from the
date Of such sale provided the same has been
finally ratified by the court, the treasurer
shall, by good and sufficient deed, TO be
executed and acknOw lodged according to
la tn ha hu mn ha
the parcels of land sold to them respectively
and if the treasurer making said sale shall die,
remove from the county, or cease to be treas
urer by reason of the expiration of his term
of office, his successor in office shall execute
said deed as fully aud effectually as the
treasurer making said sale might or could
have done
Sec. 10 And be it enacted, That the Coun-
ty Commissioners OF Montgomery county be,
and they are, hereby authorized aud en-
powered to purchase any property offered for
salt Tor the pa vment Of taxes, provided they
shall not bid a sum greater than the taxes in
arrear upon said property and the interest
and expenses OF sale and costs; and to sell or
lease The same as in their judgment and dis
erection shall be deemed best for the interests
of the county.
Sec. IA. And be il enacted, That any sale
of lands by the treasurer, when the owners
are described as the heirs of named person,
shall pass the tile as fully as if such heirs
were each named in the proceedings by
his other proper name and the purchaser of
any real estate sold by the treasurer for the
pay ment OF taxes shall die without having
procured deed therefor, the treasurer may
convey the said real estate to the devisees, or
heirs o! the purchaser.
Sec 10 And be il enacted That the treas
urer shall be entitled to receive q COM
mission of five per centum on the amount
of all sales made by him in pursur-
ance Of the provisions Of this Act, to be com
puted and charged as part Of the expense Of
such sale and to be reported to the court un-
der the provisions of section 10 OF this Act.
Sec Is. And be II enacted That on tho
first days Of January, April and October in
each year, and oitener, ii the County Com
missoners shall require it the treasurer shall
make report of the receipts and disburse-
menls for the three preceding months, show
ing The sources Of such receipts and the re-
spective accounts for which such disbprsa-
ments were made, and on the first day OF
July in each year he shall make similar
report covering the receipts and disburse-
ments for the preceding year, which reports
shall be presented TO County Commissioners
dates, and shall be published in two news
papers published ia said county.
Sec. II. And be II enacted, That the treas
urer shall, al the expiration OF his term of
office, make full settlement with the County
of all county taxes placed in
his hands for collection, aud all erroneous
and insolvent tax bills for which he shall
shall claim a credit shall be presented
10 said County Commissioners before or
At the time above specified for said
final settlement, and IN no case shall said
County Commissioners allow a credit for err
or insOlvent tax bills unless salts
factory proof be produced under oath that
said bills cannot be collected. And the said
treasurer is required TO enforce the payment of
all taxes by sale, as herein provided, of all
property upon which taxes are in arrear, as
soon as he IL empowered 30 to do and at
The expiration Of his term vi office, he is di-
-ected and required to deliver to his sue
lessor in Office all balances OF calectable taxes
lue upon the levies for which he is charged,
aud also to deliver Ia him all proceedings |
had for the enforcement Of the payment Of
said taxes And the said successor, upon the
delivery to him of the bills aforesaid, Is |
empowered and required to collect and
enforce the payment of said taxes here
nbetOre provided and in all cases where a
treasurer has taken steps for the enforcement
'f the payment OF said taxes, and his term OF
office shall expire before the collection of said
axes, or before said proceedings are COM
pleted, his successor is empowered and re-
Iuired to continue and complete said pro-
seedlings fol- the enforcement OF the payment
of SAID taxes, and TO collect the same, ana IS
hereby clothed with all the power and au-
lhorlty In law had by the retired treasurer
turing his term OF Office for that purpose.
Sec 10. And be It enacted, That the treas
lrer shall keep separate accounts OF the state
md county levies OF taxes, and the same re-
;siyed by him on account OF the county levy,
'hall be dlsbursed exclusively for county pur-
poses and any person for whose use levy
s made, shall be entitled to receive the Same
n fn,l on the first day OF January next, sue
,eeding the date OF such levy, provided, how
,ver, that he may, previous to that time, pro-
cure rom the County Commissioners an order
stating the amount OF levy ard the treasurer
s hereby authorized and directed to receive
aid orders, or so much thereof as may be
in payment OF taxes due under the
evy upon which such order is issued.
Sec 10. And be IL enacted, That the Coun-
Commissioners OF Monty omery county