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Session Laws, 1914
Volume 533, Page 1160   View pdf image (33K)
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1160 LAWS OF MARYLAND.

anount of taxes due from each opposite the name of each such
delinquent. Such notice shall state that unless said taxes and
all expenses are paid on or before the first Tuesday in April
following, the said taxes will be collected by law. A copy of
this publication shall be posted in front of the City Hall and
five such notices as aforesaid shall be posted in. five conspicuous
places in each of the five wards of Cambridge. This publica-
tion in a newspaper and posted copies as aforesaid shall be
considered as a final notice to all delinquent town taxpayers.

Where property continues charged on the assessment books
to a person after his or her death, the statement, account and
notice may be delivered to his or her executor or administrator,
or to his or her adult heirs-at-law, or to any one of them, and
in case their heirs are minors or non compos, to the guardian or
committee of such minors or non compos. If the property is
charged to a non compos or lunatic, it may be delivered to his
trustee or committee.

On the first Wednesday in April following any levy, the
Clerk, Treasurer and Collector may shall proceed to levy an
execution on the property, .and the claim for taxes shall, upon
the said first Wednesday in April become an execution. He
may seize the real and leasehold property charged on the as-
sessment book to the delinquent, and any personal goods and
chattels belonging to the same, and such seizure shall become a
lien on the personal property seized from the time of the
seizure. He may proceed to sell either the real, leasehold, or
personal property, or so much as may be necessary for his pur-
pose, at public sale, to the highest bidder, on giving twenty
days' previous notice, in the case of real and leasehold prop-
erty, of the time, place and terms of sale, by advertisement in-
serted in some newspaper published in the city, and in the case
of personal property, by giving ten days' previous notice
thereof by handbills posted in four conspicuous places therein.
At the day appointed for the sale, the Clerk, Treasurer and
Collector shall attend, and offer and sell so much of the prop-
erty seized as may be necessary to pay taxes, interest and ex-
penses. In the case of personal property, the sale shall at once
vest the title thereto in the purchaser. In the case of real or
leasehold estate, upon the ratification of the sale as herein pro-
vided, it shall vest the title in fee in the purchaser absolutely.
In the case of real estate, the purchaser shall pay an amount
of the purchase money sufficient to pay taxes interest, costs
and expenses and no more, and shall execute to the Clerk,

 

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Session Laws, 1914
Volume 533, Page 1160   View pdf image (33K)
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