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Session Laws, 1914
Volume 533, Page 1260   View pdf image (33K)
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1260 LAWS OF MARYLAND.

rate of taxation; and shall cause to be made and delivered to the
Treasurer a book containing an alphabetical list of the tax-
payers in said town, together with the aggregate assessment of
each and the amount of taxes due and owing from each tax-
payer under said levy and assessment.

SEC. 84. And be it further enacted, That immediately upon
the receipt by him of the book specified in the preceding Sec-
tion, and after said taxes are due and payable as herein pro-
vided, the Treasurer shall proceed to collect all taxes levied by
said Commissioners; and if any person shall neglect or refuse
to pay said taxes on demand after the same shall have become
due and payable, then the Treasurer shall furnish to such per-
son an account showing the aggregate of his tax, or if he be ab-
sent, deliver the same at the place of his last residence, and un-
less the same be paid to the Treasurer within thirty days after
such account shall be delivered the Treasurer may seize, levy
upon and sell the property assessed or any other of the goods
and chattels, lands and tenements, of the person or persons 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 in Caroline County. And when ever real estate is
sold as aforesaid the Treasurer 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 ratifi-
cation 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 the said tax was assessed, his heirs or assigns shall within
six months after said sale pay into Court to be paid to the parties
entitled thereto all taxes due at the time of said sale, together
with a Commission of 10 per cent, to the party making said
sale and all costs including an Attorney's fee to the counsel to
the Commissioners of Denton, and interest to the purchaser on
the amount of the purchase price at the rate of ten per centum
per annum.

SEC. 85. And be it further enacted, That each of the Com-
missioners shall receive for services rendered in attending each
meeting the sum of two dollars provided, however, that no such

 

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Session Laws, 1914
Volume 533, Page 1260   View pdf image (33K)
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