The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1898-04-29

! ninety eight shall be eat red up by the CLERK
of the County Commissioners SO that the
r 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
| tricts, having a separate book for each dis
trct, provided that the taxes levied in the
: year eighteen hundred and ninety-eg ht
may be collected and the notices hereinafter
directed to be given in re alton thereto may
| be in Rco ordance with the tax lists of sa d
} | 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 there of by
in said county, representing The political
| opinions of the two leading parties, stating
| the time from which taxes bear intes est, 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 hi ! OF each taxpayer, to which a
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.
1852 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
| tn irty-tirst 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
2o2 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
n lief rtTtAn nf fines al &c
| trict of Its location, and such references to
| conveyances as will render the same easy OF
| 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 a 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 every of said parcels of
| land and premises 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 252 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 snd
| 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.
2G2 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
proceedings 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-
SurerS fees, and the surplus fund in each in
| stance, with which report he shall also file
| 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 to be and APP
pear in said court by certain day to be
named in said order, to show cause, if any
! they have why said sale shall not be ratified
and confirmed; and in those cases where no
cause, or an insufficient cause be given
against such ratification, the court shall i'll
one order ratify and confirm all sales so
made and then entitled to be ratified and
| confirmed, and the purchaser or purchasers
| thereof shall, on payment OF the purchase
| money, have good title to the property
| sold; but if. in the Judgment OF the court,
| good cause be shown against the ratification
| of the sale 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 n new sale of the said prop
crty, and bring the proceeds INTO court, out
of which the purchaser shall be 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, and the cost OF the
proceedings, but such sale snail 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 exceptant
| to show the same to be invalid, and with
| reference to any sale or sales not ratified and
| confirmed by the said order, and for 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 and equl-
| table, and shall have as full ana complete
Jurisdiction as though it were sitting as n
| court of equity to pass all such orders as
| shall seem just and equitabl for the purpose
| of advancing the remedy proposed, and the
aim and purpose of this article and OF doing
| full and plete justice to all parties inter-
eSted according to the equity of the matter.
2i2 E. Whenever real estate shall be sold
i by the Treasurer the owner thereof prior to
/ the sale may redeem the same by paying
into court to be paid to the purchaser thereof,
| within the period of twenty-four calendar
| months from the date of such sale the amount
| of the purchase money and all subsequent
/
| thereon at the rate of ten per centum from
| the date OF sale, and 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-
| lied by the court, the Treasurer then in office
| shall by a good and sufficient deed, to be eN-
| 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 Urea
Surer who made such sale be as good ana
| valid in law as though it had been executed
| and delivered by the said last named Trea-
| surer.
| 262 G. The County Commissioners of Har-
ford county be and they are hereby author a. r.
| purchase any property offered for sale Tor
the payment OF taxes, provided they snail
not bid a 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 snail De
deemed best for the interests OF the county.
| 262 H. Any sale of lands by the Treasurer
when the owners are described as the helrs 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 II the
purchaser of any real estate sold py the treas
urer for the payment of taxes shall die with
out having secured q deed therefor, the
Treasurer may convey the said real estate to
the heirs deyisees, or assignees Oh the pur-
chaser. ..,
to receive a commission of five per centum on
1
| suance of the provisions of this Article, to be
| computed and charged as part of the expense
of such sale; and if, before sale, but after ad-
| vertisement as aforesaid, the taxes, interest
| and expenses chargeable to any property are
| paid, then the said Treasurer shall be entitled
10 receive commission of Two per cent. on the
amount OF such taxes, interest and costs as a
part of the expense of collecting the same.
262 j. The real estate OF delinquent TAX
payer may be sold to pay State ana County
taxes whether there be personal property OF
| not Whenever the Treasurer shall deem II
unnecessary tosell the entire real property with
| which u delinquent taxpayer is assessed, ne
shall estimate the quantity thereof which IN MS
| Judgment, will be suthclent TO pay the taxes IL
arrear, interest and costs of sale, and shall re
| uuire the County Surveyor to lay on ana make
| n plat and description of the same and the parl
so laid off shall be sold by the plat and descip
ton so made, and it shall be sufficient in tn,
advertisement of the list of delinquent tax
Dayers to mention the quantity of land to bt
sold from the property describes as per pia
and description to be exhibited on day OF sale
l and the County Surveyor is hereby required Il
make all surveys, piats ana descriptions re
f Uuired hereunder and to complete and dellve
t the same to the Treasurer on or before the day
of sale as advertised, and he shall receive there
for a sum not exceeding five dollars for eacl
( | and every survey, plat and description so mad'
. and delivered, said sum to be hxed py I'M
e Treasurer in each case, after consideration o
e | the work involved therein and to be taxed a
: part of the costs and paid out of the proceed
e of sale of such land, or by the delinquent tax
j payer if payment is made DeIore inc uay
i sale And the Treasurer shall direct the sur
yeyor where to locate the part of said propert!
# to be sold, and shall file the plat and descrlp
d ton thereof with his report of sales TO tn
S Circuit Court for said County. The provision
$ of this section shall not apply to lots in town
= and subdivisions in said county, near or ad
II iaceut to towns or laid off for town purposes
but such lots shall be sold entire, and in the ad