EDWIN WARFIELD, ESQ., GOVERNOR.

747

SEC. 16. And be it enacted, That all taxes levied by the

Council shall be due and payable immediately upon the levy

Taxes due on

therefor at the office of the clerk, and the ordinances providing

levy therefor.

for the levy of taxes shall of itself constitute the authority

for the same, and no other warrant or evidence of authority

shall be required. Within ninety days after the laying of any

tax by the Council the clerk shall return to the Council a com-

plete list of all taxpayers who are delinquent, with a descrip-

tion of the property and the amount of tax due from each ;

and if the taxes due from any person or corporation are not

paid before the first clay of September following, there shall

be added on that clay a penalty of one per centum thereof.

and a like penalty of one per centum on the first day of

each succeeding month until such taxes and penalties

shall be paid. The Council shall not later than the first day of

the following April proceed to advertise the property named

in said list for sale, and to sell the same at public auction for

the amount of taxes, interests and costs due on each piece of

property, whether for the year current or for previous years,

after publication and notice of the time and place of sale, for

at least three weeks in some newspaper published in Mont-

gomery County. The notice of sale shall state the time and

place of sale, the name or names of persons to whom each

piece of property is assessed, and the total amount of taxes,

penalties and costs due from each person, computed to the day

of the sale; subdivided property shall be designated by lot,

block and subdivision ; property not subdivided shall be briefly

described, so as to identify the land to be sold. The Mayor

Mayor to exe-
cute deed of

shall execute and deliver to purchaser a deed of the property

property.

so sold, and shall be presumptive evidence that all the require-

ments of the law have been complied with in making such as-

sessment, levy, sale and deed, and unless the delinquent owner

or owners of the said property shall within one year from the

date of said tax sale and conveyance redeem such property by

paying to the purchaser thereof the whole amount paid by him

for said property, with interest thereon at the rate of fifteen

per cent, per annum, said title shall become absolute and in-

defeasible. Whenever it shall become necessary for any pur-

pose under this Act to serve a notice or process of any kind

whatsoever upon any person or persons owning property with-

in the limits of said town, who may be absent therefrom or a

non-resident thereof, or upon whom for any other reason per-

sonal service cannot be had and the marshal shall make a re-

turn to that effect, service of notice or process may be made by
publication of said notice or process once a week for three con-

Service of
process to be
advertised.

secutive weeks in some newspaper published in Montgomery