The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1904-05-06

! by at least three weeks advertisement in on
newspaper rs aforesaid. and the report of tn
same as hcrcinbcfprc provided. and bring h
| proceeds thereon into Court, out uI wliicl
| the purchaser shall bc repaid the money pai'
| by him To the said Treasurer ON the said rc
| 1cCted sale, and all taxes assessed on S:iI
! property and paid 10y the purchaser sine
| said sale, and costs aud expenses incurred il
| said Court, and the costs aud expenses o
| sales, with interest on all such sums from tl
| time of payment, and if the purchaser ha
not paid the purchase money or SuhScuucn
taxes. such proceeds shall he applied to he
payment of the taxes for which said prOpcrt,
may have been sold, Including all arrears fol
former wears. and all subsequent taxes then il
arrears wit interest thereon the same accord
ing to law. and the cost al the proceedings, hut
such sale shall not lac set aside if the Irovi>
ions of the law shall appear 10 he SuiSlanti
ally complied with. and the burden of proc
shall he ON the cNCrptiIut to show the same
to he invalid and with reference to any sal,
"r sales not ratified OF confirmed 10y the ,ti,
order and for the purpose nI making - lust
distribution oi the pr"CcCdS "t any ~.,l, r.,ti
fed and confirmed. the said Court may pas
all such other or subsequent orders may he
Just and applicable. and shall have Il full and
complete jurisdiction as though il were sit
orders as shall seem lust and equitable fol
the purpose of advancing the remedy pro
posed and the aim and purpose of this Act
and of doing full and complete Justice to al
parties interested according to the equity o
the matter.
SECTION POL. Ii, for any reason, payment
of taxes levied is not enforced by the sale o.
the property, on the first Monday OF Decem.
Der next succeeding the date of the levy. then
and i'll that case the Treasurer shall have the
authority at any time thereafter upon the
order of the Town Commissioners to enforce
the payment thereof by sale of the property
by making up a similar list and giving SINH
lar notice to those required by section 20 e.
and 20 II, and he shall report such sales and
they shall he acted upon by the Court in the
manner prescribed by said sections.
SECTION 20 ]. Whenever real estate shall
lie sold by the said Treasurer. the
thereof or any one interested therein, prior o
the sale. may redeem the same by paying
into Court, to he paid to the purchaser
thereof within the period of six calendar
months from the date of the ratification OF
such sale, the amount of purchase money,
and all subsequent taxes paid by the pur-
chaser, with interest thereon at the rate OF
ten per cent. per annum from the date of sale
and the date of such payment of taxes re-
spcctively.
SECTION 20 X. After the expiration of six
calendar months from the date of the ratii-
cation of each of such sales, the Treasurer
then in office shall by a good and sufficient
decd, to he executed and acknowledged &C
COrding To law. convey TO the purchaser or
purchasers of the parcels ofland sold To them
II $pcctivcly, provided the same has not been
redeemed as aforesaid. and the decd of the
successor in office of the Treasurer who made
such sale shah be as good and valid in law
as though ii has been executed and delivered
by the said last named Treasurer.
SECTION 20 l.. The Town OF Aberdeen is
hereby authorized and empowered if the
Town Commissioners deem ii ad viSablc, to
purchase any property offered for sale for the
payment of taxes, provided they shall not
bid greater sum than the approximate
amount of the taxes in arrears upon said
III OpcrtY. with the interest, costs and cXpcil-
Scs of sale and to sell and convey or lease the
same. rs in the Judgment and discretion of
said Commissioners shall be best for the in
tcrcSt of the town.
SECTION % NJ. ANY sale of lands by said
Treasurer when the owncrS are described as
heirs of named person shall pass the titlc as
fully us If such heirs were each named in The
by his or Their proper names.
and il the purchaser OF any real estate sold
10y the said Treasurer for the payment of
taxes shall die without having secured = deed
/ therefor. the Treasurer may convey the real
estate aforesaid to the heirs. drviSCtS as
signs of the purchaser.
SECTION 20 y. The treasurer shall lac en-
titled to receive - commission of live per
vcntum on the amount of all sales made ny
him in I,crSu;incC nf the provisions OF this
Act to he com plrt"d and charged part Of
the expense of said sale and also an allow
;ncc, to he taxed urnpOrtiDnatriy amongst
the dciinuucntS, for all costs and expenses i'll
Cured by him III preparing and publishing
the notices required hereunder but il before
sale, but after advertisement aforesaid the
taxes. interest and expenses Chargcabc to
any property are paid, then the said Treas
urrr shall be entitled to collect only COM
mission of TWO per cent, on the amount of
such taxes, intcrcSc and expenses as part of
the expense of ,ollecting the same.
SECTION 20 q. The real estate of de
linqucnt tax payer may bt sold for the pay
mcnt oftOwn taxes, whether there he personal
property or not.
Section 20 p. The said Treasurer shall,
at the expiration of his term of office, make
full settlement with the said Town Commits
SoncrS of all taxes then remaining in his
hands for collection, and all erroneous and
inSOlvent tax bill for which he shall claim a
credit shall be presented TO the said commits
SoncrS before or ut the time above specified
for said final settlement and not afterwards,
and in no case shall said commissioners
allow Il credit for erroneous or inSOlVcnt tax
bills unless satisfactory proof be produced.
under oath, that said bills cannot be collected,
and the said Treasurer is required to enforce
payment OF all taxes bv the sale herein
provided. of all property upon which taxes
are in crrearS as soon as he is empowered so
to do. and at the expiration OF his term OF
office he is directed and required to deliver to
his successor in office all balances of taxes
due upon the lcvcS for which he is charged
and also to deliver to him all proceedings
had for the enforcement OF the payment of
said taxes and the said successor, upon the
to him of the bills aforesaid is
powered and required to collect and enforce
the payment OF said taxes, as herein before
provided, and in all cases where Treasurer
has taken steps for the enforcement OF the
payment OF taxes, and his term snail expire
or he shall vacatc his office for any reason he
fore said proceedings are completed, his sue
ccSSor is empowered and required to con-
tinuc and complete said proceedings for the
OF the payment of said taxes and
to collect the same, and Is hereby clothed
with all the power and authority in law had
by the returned Treasurer for that purpose.
SECTION 20 Q. The said 7 treasurer shall re-
cciVe as compensation for his services under
he provisions of this Act, and any amend
ImentS thereof in addition to his fees for
making assessments and sales, Il commission
OF five per cent. on the amount OF taxes, dues,
fines and licenses collected by him.
SECTION 20 X. The Town Commissioners
OF Aberdeen shall designate Z depository for
all moneys belonging to said town and 1t
shall be the duty of said Treasurer to deposit
each day in said depository his collections
from any source whatsoever to the credit OF
the town of Aberdeen. and to diSburSc the
same upon the written order OF said Town
{ Commissioners and not otherwise.
SECTION 20 5. The Treasurer appointed
under the provisions of this Act shall have
full power and authority to collect any and
all taxes due and i'll arrcar:; and remaining
unpaid for amy year or years PRIOR to tlic
YEAR 1901, and the same to he collected by
him i'll the manner provided for the collection
of town taxes by the bailitf of said town he
fore the passage of this Act. and such pro
cecdingS shall he had thereon Us provided be
fore the passage of this Act.
SECTION 20 T. All laws or parts OF laws,
general or local, Inconsistent with the pro
visions of this Act are hereby repealed.
SECrIoN2. Aud be it further enacted, That
this Act shall take effect from the date Off
passage.
Approved April =. 1901.
EDWIN WAKEFIELD,
Governor.
President OF the Senate.
GEORGE; Y. OVERHEARD,
Speaker of the House of Delegates.
OFFICE OF THE CHIEF CLERK House. or
DEI.E,iATES.
hereby certify, That the ;IiorcgoinE IS Il
true copy OF an Act Of the General Assembly
Of Maryland. passed 1T the january Session,
Il L. SMITH,
Chief Clerk of the House of Delegates.