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CHAP. 447.
Property to
briar ed.
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88. That all property, real, personal and mixed, bonds,
stocks and private securities of all kinds and description what-
soever within the limits of the town of Denton or owned by
the inhabitants thereof, and not permanently located beyond
the limits thereof, except church and parsonage properties,
shall be taxed at its cash value and changeable according to
such valuation with the public assessment for the use and
purpose of said corporation; any assessor or assessors
appointed by the commissioners of said town shall have the
power and authority to require the owner or owners, possessors
or claimants of any property made liable to valuation and
assessment to give him or them such full and accurate state-
ment in writing of his, her or their property as may be
necessary to enable the assessor or assessors to ascertain the
value thereof, the same to be under the oath of such person or
persons, to be administered by the assessor or one of the
assessors.
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Taxes to
be collected,
etc.
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94. That immediately upon the receipt by him of the book
specified in the preceding section the bailiff shall proceed to
collect all taxes levied by the said commissioners and pay over
the same when required so to do by the said commissioners to
the treasurer of said corporation; and if any person shall neg-
lect or refuse to pay said taxes on demand, then the bailiff
shall furnish to such person an account showing the aggregate
of his tax, or if he be absent, deliver the same at the place of
his last residence, and unless the same be paid to the bailiff
within thirty days after such account shall be delivered the
bailiff may seize and sell the property assessed or any other of
the goods and chattels, lands and tenements of the person so
refusing or neglecting to pay within the limits of said town
after giving at least twenty days' notice of the time and place of
sale by written or printed handbills set up in two public places
in said town or by advertisement in some newspaper published
therein. And whenever real estate is sold as aforesaid the
bailiff or other person making such sale shall report the same
to the Circuit Court for Caroline County, which shall take and
exercise jurisdiction over said sale and cause such proceedings
to be taken and had looking to the ratification thereof as is or
may be hereafter provided by law for the ratification of tax
sales in this State; provided, however, that no sale of real
estate as aforesaid shall be ratified to the purchaser thereof, his
heirs or assigns, if the person against whom said tax was
assessed, his heirs or assigns, shall within six months after said
sale pay into Court, to be paid to the purchaser thereof, the
whole amount of the purchase money, together with interest
thereon at the rate of ten per centum per annum.
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