The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1904-04-22

Hud shall not cvccrd "a any one yc:,r. scvcnt V
Ii &c cents III every one hundred dollars OF tax
able property III SAID town, ana tL> taxable
thsi 81 said Pr1Telt. ~. III? Y. 4 I,.pi shan
+ lee. IA. Am. as t"..t tn '.t"h.. -tmt .,t-tt.
lu, i' -tI,'s, =. Ihr -, i.,nk al ~ -
inIi ,tntN it'll th, addition st..il I.lnI,
| matter provided ion before the levy al !O+ Is
closed, and all property within the corporate
limits OF said town shall he hereafter SNcnpt
! from taxation for public road and l'iihgc
purposes outside of said corporate limits.
| SECTION 20. Town taxes shall he due as
soon as they are levied and If not paid ON al
| before the first day OF September of the cur.
rent year shall bear interest from said date
at the rate of six per centum per ;tnuum, on
all taxes paid after the levy. and before the
first day Oi September oi the current wear ::
discount shall he allowed at the rate ni one.
| half per cent. per month and bills shall he
| furnished any taxpayer upon application to
| the treasurer.
| SECTION 20 a. The Town Commissioners
| OF Aberdeen shall. before the 18th day "t
! April 1901. and every second wear the rCIIi 81.
| before said date, appoint a treasurer for the
| town of Aberdeen, who shall hold his office
| for two wears from the first day Of May sue
| cccdinS The date OF his appointment. and nr-
| til his successor has been daily appointed and
quaitied as hereinafter provided. and shall
| before lie enters upon the discharge of his du-
ties as such, execute and deliver good and
| sufficient bond To the said town ot Aberdeen
! IN the penalty -: five thousand dollars. CON
| Gitipncd for the faithful performance Of Ills
| uuti"S treasurer, said bomb to he approve cd
| ly the said Town Commissioners, and il ut
| any time vacancy shall occur i'll SAID office.
III" said CORNERSTONE rs shall at once make -
/ IlCw appointment for the residue ui tie term.
| SECTION 20 Il. III case amy person appniit
! - as treasurer shall fail TO execute the huad
| required i'll the preceding section Wit hin ne
| week after his appointment. the said Com
:.i>sioucrs shall declare said office vacant and
! - once proceed to fill the same by thu alr
I'nif:tmcut ui suitable tr~un FOR the +, SI'i uC
| -! the term. who shall qualify as aforesaid
| SECTION 30 <. The Treasurer of the town
| { \ bt rdrCn shall be the collector ui all ta.cS
. 'is,.h he lRN y q -
| nnCrS and shall receive all moneys Viii,
! H,aY DC due said town from any source what
! >"vNcr and shall pay :l claims against laid
| town when certified to him by the Town
| commissioners, hut he shall not pay any
| claim against said town without deduCtnG
! from the amount thereof all and every sum
or sums due or owing TO said town Tor L. NrS
ar otherwise hy the holder 81 said claim. and
no assignment OF such claim To Mold such
| deduct ion shall be valid.
SECTION 20 ID. The Treasurer of the Town
| uf Aberdeen shall at all times inform himself
| ny all lawful means of all lawful propvrtN
~locl, or investments in said town liable to
taxation and not included i'll the list o; ;tS-
scSsIncntS, and OF all new buildings and i'll
uroNCulcntS and of all property created or:tC-
quircd since the last revised assessment. and
lie shall value the same at the full cash value
thereof, and shall make return thereof to The
Town Commissioners, and for the purpose OF
| this section the said treasurer shall he CLOTH
ed with the power OF general assessor of said
town, and shall receive 4 fee of twenty-five
cents for each assessment made by him OF
new missed property. and his valuation
shall be subject To revision and correction by
the said Town Commissioners. whose deci-
sion shall he final. Before amy assessment
made as aforesaid shall become valid, five
days notice thereof in writing shall be given
to the owner OF the property to be assessed.
and if such owner be not found within The
limits OF said tnwr. then the same shall be
given to the person i'll possession OF the prop
crty to be assessed or in whose custody the
same may he. or If il be land and no one is IN
the apparent occupancy thereof then such
notice shall he posted upon such land.
SECTION 20 Il. II shall be the duty of said
Treasurer as soon rs the annual levy is made
and placed in his hands to give notice thereof
by advertisement inserted in one newspaper
puhliShcdIn said town, III one is published there.
and il not then i'll some newspaper published
i'll Hartford County for two successive weeks,
stating the time from which said taxes bear
interest, and the place at which they are To
he paid, and the days upon which he Will be
present for the purpose of collecting the same.
and warning all taxpayers of their liability
to he published as delinquent and to have
their said property sold, unless the taxes
with which they are charged be settled with
in the time required by law.
SECTION 20 +. 1t shall he the duty of the
said Treasurer to attend i'll person, or 10y
deputy, at the office OF said Town Commits
SiOners, such other place as said Town
Commissioners shall designate i'll said towns
at least one day in each week between the
time said taxes are placed in his hands tor
collection and the first day of October oi th;.
current year to collect and receive SAID take
SECTIpS 30 6. Immediately after the hr~t
day OF September in each wear, the said Treas
urcr shall make up a list OF all delinquent tan
payers and the amount for which they are X
s.Icctivcly in arrears and shall forthwith
cause the same to be published once week
for two Successive weeks IN one newspaper
published in said town. il one is published
there. but il not then i'll some newspaper pub
lShed in Hartford County, and charged "a pro
uortiOnatc part of the cost thereof to each ut
said dclinqucntS, should amy OF said taxes 50
i'll arrears continue unpaid after such adNVr-
tiScmcnts and remain so unpaid until the
first d:iv of OvtUhcr then next ensuing. then
Immediately after the first day OF October in
each wear the said | treasurer shall make up Il
further list of all taxes duc and i'll arrears,
which list shall cont ain the names OF the per
son or persons assessed with the property
upon which taxes are due and in arrcar and Il
brief description of the property, and III case
OF real estate such reference to convey anceS as
will render the same easy OF identification,
and the amount of tax levied and in arrears.
including all arrears for previous years with
interest and costs and expenses accrued and
to accrue thereon To the day of sale, to which
list shall lie appended Il notice that If said
taxes interest. costs and expenses are not
paid before the first Monday OF December
then next ensuing the said Treasurer will
proceed at 10 O'Clock y. NJ. on that date in
said town of Aberdeen, to offer every piece OF
said property, real or personal. for sale to
the highest bidder for cash. the place of sale
in said town to he stated i'll said notice,
which said list and notice shall he published
in one newspaper published in said town, If
one is published there. but if not then i'll some
newspaper published i'll Hartford County for
four successive weeks prior to the said first
Monday Of December, and on the said first
Monday OF December the said Treasurer shall
proceed to sell any and all such pieces of
property, rca! or personal. upon which said
taxes, interest and costs and expenses shall
not have been paid, and shall continue such
sale each secular day, legal holidays except
cd, from 10 O'Clock y. NJ. until 3 O'Clock l.
NJ. until every parcel of said property shall
have been offered and sold should the SAID
Treasurer deem it impracticahlc to sell per
sonal property liable for taxes at the time
and place aforesaid, then he may advertise
mol Mt
dates and places as may seem most practic;l-
bile 10 him in each cast. provided thai such
sales shall be made as soon az possible after
the said first Monday in December. ana tor
the purpose of selling personal property for
the payment of taxes, the said Treasurer shall
have in addition to the power conferred on
him by this Act, all the powers possessed by
collectors OF Hartford County. prior to the
passage of the Act of 1898. Chapter POI.
SECTION 20 II. The said Treasurer shall,
wi!hn 30 days after the close of such sales.
should :,ny sale OF real estate be made make
q full report thereof to the Circuit Court for
Hartford County, setting forth his proceed
ingS in the premises i'll dt tail, and showing to
whom and what price the said parcels were re-
spcctivcly sold, the amount of taxes. including
arrears for former years, interest accrued, the
costsand expenses, and the surplus fund in each
instance, with each report, he shall also file Il
copy Of the printed list and notice aforesaid.
The said Court shall examine said proceed
iugS, and il the same appear to he regular
and the provisions CT the law in relation
thereto have been complied with, shall order
notice 10 Ire given he advertised Tor two
weeks in one new 7pap:r published i'll said
town if there is one published there. but if
not then in some newspaper published i'll
Hartford County, warning all persons inter
cStrd in the property sold as aforesaid to he
and appear in said Court by q certain day to
he named in said order to show cause, il any
they have, why said sale should not be rati-
fed and confirmed. and III those cases where
no cause orinSuicient cause he given against
such ratification, the Court shall i'll one order
ratifv and confirm all sales so made and then
purchaser or purchasers thereof, shall i'll pay
mcnt of the purchase money. have = good
title to The property sold rs aforesaid but II
in the Judgment OF the Court cause be shown
against the ratification of the sale OF any
property sold, the said sale shall bc set
aside rs TO such rT"pGrt% in Wth case the
after. proceed to a new sa!r of the proper "
by at least three weeks advertisement III one
new spapcr as aforesaid, and the report OF the
same as hcrcinbciore provided, and bring the
proceeds thereon into Court, ont "i which
the purchaser shall lIc repaid the money paid
10y him to the said Treasurer on the said re-
ic,.ted sale and al taxes ASSESSED on said
property and paid by the purchaser since
said sale, and costs and expenses incurred i'll
said Court, and the COSTS and expenses OF
sales, with interest on ~ such Sti!lls from the
time of payment, and II the purchaser has
not paid the purchase money or subsequent
taxes, such proceeds shall Inc applied to the
unyrncrit OF he taxes ;ur which said property
may have been sold. including al arrears for
former years, and all subsequent taxes then III
arrears with interest thereon the same accord
ingtol aw and the cost Of the proceedings. but
such S;lc shall not bc set ASIDE ii the prOviS-
ions o; the law shall appear 10 nc Sui'St anti
ally complied with, ana the burden 81 PROOF
shall bc on the cXccptaut to show III" same
to be invalid. and with reference "a any sale
or sales not ratified OF confirmed hy the said
order and for the purpose Of making Just
dist rilution of the proceeds OF amy sale r:,ti-
fed and confirmed, the said Court may pass
ali such other or subsequent orders as may be
Just and applicable and shall have a full and
complete jurisdiction as though it were sit
ting as a Court of Equity, to pass all such
orders as shall seem lust and equitable for
| The niIrnnSe of advancing the rcnEhY pro