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Session Laws, 1914
Volume 533, Page 1136   View pdf image (33K)
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1136 LAWS OF MARYLAND.

published in at least two newspapers printed and published in
said County for four successive weeks prior to the second Mon-
day in March, and on said second Monday in April the Treas-
urer shall at the hour and place named in said advertisement
proceed to sell any and all such pieces or parcels of land and
premises, beginning with the first on said lists, and so on in
order, upon which taxes, interest, costs and fees shall not then
have been paid, and shall continue such sale on each secular day,
legal holidays excepted, from ten o'clock A. M. until three
o'clock P. M., until every parcel shall have been offered; should
the Treasurer, by reason of illness or other disability, be unable
to attend and conduct such sale or sales in person, a deputy
shall conduct such sale or sales, and in such case the deputy shall
make the affidavit to the report of sales provided for in Sec-
tion 451-H.

SEC. 451-F That the real estate of a delinquent taxpayer
may be sold to pay State and County taxes, whether there be
personal property or not; whenever it shall be unnecessary for
the treasurer to sell the entire real property with which a de-
linquent taxpayer is assessed, he shall estimate the quantity
thereof which, in his judgment, will be sufficient to pay the
taxes in arrears, interest, costs and expenses above set forth, and
shall require the County Surveyor to lay off and make a plat
and description of the same, and the part so laid off shall be sold
by the plat and description so made, and it shall be sufficient
in the advertisement of the list of delinquent taxpayers to des-
ignate the quantity of land to be sold from the property de-
scribed, as per plat and description to be exhibited at the time
of sale, and in case of sale the treasurer shall file said plat and
description with his report of sale, and the County Surveyor is
hereby required to make all plats and descriptions required
hereunder, and to complete and deliver the same to the Treas-
urer on or before the day of sale as advertised, and the County
Surveyor shall receive the sum of five dollars and a reasonable
allowance for expenses, not personal, for each and every plat
and description so made and delivered, said sum to be taxed as
a part of the costs and paid out of the proceeds of the sale of
said land, or by the delinquent taxpayer if payment is made be-
fore the day of sale; provided, that this provision shall not ap-
ply to lots in towns and sub-divisions in said County, but such
lots shall be sold entire; and in the advertisements thereof, it
shall be a sufficient description to give the number of such lot,
and a reference to the plat of the town or sub-division where
said lot is located, and the place where such plat is recorded.

 

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Session Laws, 1914
Volume 533, Page 1136   View pdf image (33K)
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