The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1906-05-25

said rejected sale, and all taxes assessed on
said property since said sale ana al costs
and expenses properly incurred in said Court
with interest on all such sums from the time
of payment, but such sale snail not be set
aside If the provisions OF law shall appear 70
have been substantially complied with and
| the burden OF proof shall be on the e&ceptanU
to show the same to be invalid, and tor the
purpose of making a Just distribution Of the
| proceeds of any sale ratified and confirmed.
the said Court may pass al SrCa other or
subsequent orders as may b" Just add equita-
| bic. and shall have as tall ana complete JurIs-
diction as though 1t were setting - a court
of equity.
2G2 n. After the expiration OF twelve cal
| cndar months from the date OF such sale. pro-
| vidcd the same has then been finally ratified
| by the Court the Treasurer then in Office
! shall, by good and sufficient deed, to Dc
| 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
| good and valid in law as though it had been
executed and delivered by the saidlaSt named
| Treasurer.
2G2 0. Whenever real estate shall be sold
| by the Treasurer the owner thereof, prior t.
| the sale, MAY redeem the same by paying
| INTO Court TO ne PAD to the purchaser therc-
| Of within the period of twcnty-four calendar
months from the date OF such lie the
| amount of the purchase money ana al sub
sequent taxes paid by the purchaser with in
tcrest thereon at the rate of ten ccntunl from
the date OF sale and the date OF such pay
| mcnt Of taxes respectively.
| 262 p 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, rs i'll
| their Judgment and discretion shall be deemed
| best for the interests of the county.
| 90 I; Any sale of land by the Treasurer.
| when the owners are described as the heirs IF
! named person shall the title = tIiiV
as il such heirs were each named in the pro
! ceedings by bis 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 n deed therefor, the
| Treasurer may convey the said real estate to
! the heirs, devisees or assi&nees Of the pur-
| chaser.
262 r. Immediately after the / 9TH day of
| pril in each year the Treasurer shah. in per-
| son or by deputy, proceed to collect all taxes
| due and in arrcar personal pro perty by
| levying on and selling any realty or person.
| atty IN Hartford County belonging to the per-
son assessed with the taxes 50 IN arrear. If
| real estate is levied the Treasurer shall
| sell the same at the Court House for cash
after giving at least three weeks previous
| notice by ad 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 a locatabie description of
| the same. Thereafter the Treasurer shall
| proceed as required BY the terms of Section.
| 262 NJ. II personal property IS levied on;
actual possession shall be taken thereof and
| IL Snall DE sod at some convenient ana pub
] lie place within the County after ten days
notice by hand bills set up i'll five public places
| in the precinct in which the property is
| seized. The Treasurer shall receive in addi-
| ton to the cost of advertisement the follow
| ing fees under this section: Levy, So 90; set
ting up notices, 81. 90; crying sale, 81 90; re-
| porting same, S1.OO, and five per cent COM
missions on proceeds OF sale.
262 $. Tic said Treasurer shall be
TITLED to receive q commission OF nve per CEN
tum on the amount of all sales made by him
| in pursuance of the provisions of this Article,
to be computed and charged part of the
| expense of such sale, and il before sale, but
alter advertisement rs aforesaid, the taxes,
| interest and expenses chargablc to any prop
erty are paid, then the said Treasurer shall
| be entitled to receive a 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.
2G2 T. The real estate of a delinquent tax
payer may he sold to pay the State and
county taxes, whether there he personal
! property or not. Whenever the Treasurer
shall deem it unnecessary to sell the entire
real property with which delinquent tax
payer isassessed, he shall estimate the guam
tity thereof which in his judSm eTlt viii DC Sui-
cient to pay the taxes in arrear, interest ard
costs oisaic. and shall require the County Sur
veyor to lay OFF and make plat and descrip-
ton OF the same, and the part so laid OH shall
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 land to be sold from the
property described las per plat and descrip-
ton to be exhibited on day Of sale" and the
county surveyor Is HSTSDN 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 70 be fixed
| by the Treasurer in each case, after conSidcra-
ton OF the work involved therein, and to be
taxed as part of the costs and paid out Of the
proceeds OF sale of sach land, or by the delin-
quent taxpayer if payment IS made before the
day OF sale. And the Treasurer shall direct
the Surveyor where to locate the part OF said
property to be sold, and snail 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 to lots in towns and Su b-dlyiSiOnS in said
county. near or adjacent to towns or laid of
for town purposes, but such lots shall be sold
entire. and in the advertisement thereof it
shall be sufficient description 70 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 delinquent Taxpayers assessed with
more than one lot in towns and sub-divi-
Sions IN said County as aforesaid, only such
number of lots shall be sold as may be neccs-
sary to discharge all taxes in arrear, interest
and costs, with which such taxpayer may be
charged.
262 U. All notices and advertisements re-
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 It shall be the duty of the Treas
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 ofall 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 postotficc 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 or 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 aiofe-
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 in
| whose custody the same may be- or if it be
land, and no one is in the. apparent occu-
| pancy thereof, thea such notice shall be post
| ed on said land.
! 262 w. All laws OF parts of laws general
or local. inconsistent with the provisions of
| this Article are hereby repealed.
| go Y. The intention of this Act is to IA
| citate and expedite the collection of taXesin
| Hartford County, and thereby generally to
| promote the business of the County Commls-
| sioncrS Office in said County. and for that
| purpose all the provisions of this Act shan be
| literally construed, and ali powers belonging
! to collectors of taxes of said county at the
| date of the passage Of the Act of 1898, Chap
| ter 2O4. far th' same are not lnconsiS-
| tent with the provisions of this Act and its
| 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 dn-
ties. or render the purpose of this Act more
| difficult.
SECTION 2. And be it enacted, that this
| Act shall take effect from the / 9th of y pril,
| 1906.
| ADDroved ADril > 1QOS
| HON. EDWIN WAKEFIELD,
| Governor.
| HON. CARVILLE ID. BENSON,
| Speaker of the House of Delegates.
| HON JOSEPH B. SETH,
| President of the Senate,
| Office OF the Chief Clerk OF the House:
i l hereby certify, that the aioreGoinE is a
true copy of an Act of the General Assembly
of Maryland, passed at January Session,
| 1906.
| VI. A. PERCY,