The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1906-05-11

said rejected sale, and all taxcsl assessed on
said property since said sale and all costs
and expenses properly incurred in said Court
with interest on all such sums from the time
of payment, but such sale shah not be set
aside if the provisions of law 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 for the
purpose 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 may be just and cquita-
BILE. and shall have as full and complete iuris-
diction as though it were setting as a court
of equity.
2G2 N. After the expiration OF twelve cal
endar months from the date of such sale. pro-
vided the same has then been finally ratified
by the Court, the Treasurer then in othce
shall, by good and sufficient deed, to be
executed 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
Treasurer who made such sale shall be as
good and valid in law though it had been
executed and delivered by the said last named
Treasurer.
262 o. Whenever real estate shall be sold
by the Treasurer the owner thereof, prior to
the sale, may redeem the same by paying
into Court to be paid to the purchaser there
of, within the period of twcnty-four calendar
months from the date of such sale, the
amount of the purchase money and al sub
sequcnt taxes paid by the purchaser with in
terest thereon at the rate of ten centum from
the date OF sale, and the date of such pay
ment of taxes respectively.
262 The County Commissioners of
Hartford county be, and they are hereby
authorized and empowered in their discretion
to purchase any property for sale for the
payment of taxes provided they shall not
bid sum greater approximately than the
taxes in arrears upon said property and the
interest and expenses OF sale and costs, and
to sell and convey or lease the same, as in
their Judgment and discretion shall be deemed
best for the interests of the county.
262 l. Any sale of land by the Treasurer.
when the owners are described as the heirs of
n named person. shall pass the title as fully
as If such heirs were each named in the pro-
ceedings by his or their proper name; and il
the purchaser of any real estate sold by the
treasurer for payment Of taxes shall die
without having secured a deed therefor, the
Treasurer may convey the said real estate to
the heirs, devisees or assignees of the pur-
chaser.
262 K. Immediately after the / 9TH day of
April in each year the Treasurer shall. in per-
son or by deputy. proceed to collect all taxes
levying and selling any realty person
atty in Hartford County belonging to the per-
son assessed with the taxes so in arrear. If
real estate is levied on the Treasurer shall
sell the same at the Court House for cash
after giving at least three weeks previous
notice by advertisement of the time and place
of sale, said advertisement to state the name
of the taxpayer in default, the name of the
person to whom the real estate is assessed,
and shall contain q loCatablc description of
the same. Thereafter the Treasurer shall
proceed as required by the terms of Section.
262 M. If personal property is levied on,
actual possession shall be taken thereof. and
it shall be sold at some convenient and pub
lie place within the County after ten days
notice by haudbills set up in i've public places
in the precinct in which the property is
seized. The Treasurer shall receive in add-
ton to the cost of advertisement the follow
ing fees under this section: Levy. So 90; set
ting up notices, $1.OO; crying sale, 81 90; re-
porting same. S1.OO, and five per cent COM
missions on proceeds of sale.
262 :. The said Treasurer shall be en-
titled to receive commission of five per CEN
tum on the amount of all sales made by him
in pursuance of the provisions OF this Article
n : he
expense of such sale, and if before SALE but
after advertisement as aforesaid, the taxes,
interest and expenses chargabc to any prop
erty are paid then the said Treasurer shall
be entitled to receive n commission of two
per cent on the amount of such taxes, inter
est and cost, as a part OF the cost of collect
ing the same.
262 T. The real estate of delinquent tax
payer may be sold to pay the State and
county taxes, whether there be personal
property or not. Whenever the Treasurer
shall deem it unnecessary to sell the entire
real property with which a delinquent tax
payer isassessed, he shall estimate the guam
tity thereof which in his Judgment will be sutfi-
cient to pay the taxes in arrear. interest and
costs ofsale and shall require the County Sur
veyor to lay off and make plat and descrip-
ton of the same, and the part SO laid otfshall
be sold by the plat and description made.
and it shall be sufficient in the advertisement
of the list of delinquent taxpayers to mention
the quantity of lard to be sold from the
property desSTI9ed AS per plat and d deserip,
County Surveyor is hereby required to make
all surveys, plats and descriptions required
hereunder, and to complete and deliver the
same to the Treasurer on or before the day
of sale, advertised, and he shall receive
therefor a sum not exceeding five dollars for
each and every survey, plat and description
so made and delivered, said sum to be fixed
by the Treasurer in each case, after ConSidera-
ton of the work involved therein, and to be
taxed part of the costs and paid out of the
proceeds of sale of such land, or by the dciin-
quent taxpayer II payment is made before the
day OF sale. And the Treasurer shall direct
the Surveyor where q lOCate the said
property to be sold, and shall file the plat
and description thereof with his report OF
sales to the Circuit Court for said county.
The provisions Of this section shall not APP
ply tolots in towns and subdivisions in said
county, near or adjacent to towns or laid OFF
for town purposes, but such lots shall be sold
entire. and in the advertisement thereof it
shall be sufficient description to give the
number of the lot or block or section. and
reference to the plat of said town or sub-di-
vision where such lot is located, and the
place where such plat is located; provided,
that if a delinquent Taxpayers assessed with
more than one lot in towns and sub-divi-
sions in said County aforesaid, only such
number of lots shall be sold rs may be neces-
sary to discharge all taxes i'll arrear, interest
and costs, with which such taxpayer may be
charged.
quired by this Act shall be published in two
papers and two only of general circulation,
published in Bel Air, to be selected by the
Treasurer.
262V. 1t shall be the duty of the Treas
urer at all times to inform himself, by all
lawful means, of all property, stock or in
veStments in said county liable to taxation
and not included in the last revised list of as
sessments and of all buildings and improve
ments, and OF all property created or acquired
since said revised assessments, and he shall
value the same at the full cash value thereof,
and shall make return thereof to the County
Commissioners with the postotfiCe address
of the persons assessed, and for the purpose
of assessment, the said Treasurer shall be
clothed with the power of General Assessor.
and shall receive the fees heretofore allowed
by law usage, to collectors of taxes for as
sessing new property in said county, and his
valuation shall be subject to revision and
correction by said Commissioners upon APP
peal, before any assessment made as atore-
| said shall become valid, five days notice
| thereof in writing shall be given to the owner
of the property to be assessed, and if such be
not found within the limits of said County,
then the same shall be given to the person in
possession of the property to be assessed lin
whose custody the same may be, or If 1t be
land, and one is in the apparent occu-
| pancy thereof, then such notice shall be post
| ed on said land.
262 w. All laws parts of laws general
] or local, inconsistent with the provisions of
| this Article are hereby repealed.
262 X. The intention of this Act Is to ia
| cilitatc and expedite the collection of taxesin
| H afford County, and thereby generally to
| promote the business of the County Comm1s-
| sioners' office in said County. and for that
purpose all the provisions of this Act shall be
| literally construed, and all powers belonging
| to collectors of taxes of said county at the
| date of the passage of the Act of 1898, Chap
| ter 2O+, far the same not inconsiS-
/ tent with the provisions OF TINS ACT ana It's
purposes. and so far as the same will facilitate
| the Treasurer of said County in the discharge
| of his duties hereunder, shall be possessed by
| and are hereby given to said Treasurer, but
| he shall not by implication be held to possess
| any of the powers of such collectors as might
| tend to delay him in the discharge of his du-
| ties or render the purpose OF this Act more
difficult
SECTION 2. And be it enacted, that this
Act shall take effect from the 10th of April,
| 1906.
| Approved April IL, 1906.
| HON. EDWIN WAKEFIELD,
Governor.
| HON. CARVILLE d. BENSON,
Speaker of the House of Delegates.
| HON JOSEPH B. SETH,
| President of the Senate.
| Office of the Chief Clerk of the House:
| | hereby certify, that the aforegoing is a
i -.