E. LOUIS LOWE, ESQUIRE, GOVERNOR.
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SEC. 2. And be it enacted,
That whenever, and as
often as any collector of the taxes levied for the use of,
or to pay the expenses of Dorchester county, shall find
it necessary to proceed by way of distress or execution
to collect taxes now due or hereafter to become due, as
aforesaid, he shall first leave with the party by whom
the said taxes are to be paid, or at his usual place of
abode, or in case the said party shall not reside in said
county, on the property taxed, in case of real estate and
with the person in possession of part, of the whole in
case of personal estate, a statement showing the aggregate
amount of the property of every description with
which such party is assessed and the amount of taxes
due thereupon with a notice to the said statement annexed,
that unless the taxes so due are paid within
thirty days thereafter, the said collector will proceed by
way of distress or execution to collect the same.
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Statement to
be left with
party owing
taxes.
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SEC. 3. And be it enacted,
That after the proceedings
required by the preceding section shall have been
had, if the said taxes are not paid, the said collector is
hereby authorised and required to levy upon either the
real or personal property of the delinquent, and expose
the same to public sale, either on the premises or at
some public place in the neighborhood of the said
property, after giving twenty days notice of the time
and place by advertisement published in some newspaper
in said county, and also stuck up at the court house
door, and also at least two or three public places in the
vicinity of said property, and the said collector shall
then and there proceed to sell, by public auction, the
property either real or personal so levied on, for cash to
the highest bidder, retaining out of the proceeds of such
sales the amount of taxes due from each delinquent,
with interest thereon, together with all the costs incurred
by the said collector in making said sale, returning
the excess, if there be any, to the owner or owners
thereof.
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Authority
to
levy upon
either real or
personal property.
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SEC. 4. And be it enacted,
That in all cases of the sale
of real estate under the provisions of this act, the party
or parties owning the same prior to the sale, shall be,
and they are hereby authorised to redeem the said real
estate by paying the purchaser thereof within the period
of twelve calendar months from the date of such sale,
the amount of the purchase money for which the same
may have been sold, with interest thereon, at the rate
of ten per centum per annum from the date of the sale.
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Parties may
redeem property.
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SEC. 5. And be it enacted,
That in all cases of the
sale of personal property under the provisions of this
act, the said collector is hereby authorised and required
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Possession to
be delivered.
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