1852.

LAWS OF MARYLAND.

CHAP. 75.

CHAPTER 75.

Passed April
21, 1852.

AN ACT to authorise and empower the Circuit
Courts and Circuit Judges to extend the time of
Sheriffs and Collectors, and of those succeeding
them, to complete their Collections.

Judges au-
thorised to ex-
tend the time

of sheriffs and
collectors to
complete col-
lections.

SECTION 1. Be it enacted by the General Assembly
of Maryland, That on application, by petition in wri-
ting, to the several Circuit Courts, or Circuit Judges,
or the Superior Court of Baltimore city, of any sheriff
or collector of the County and State Taxes, or of either

of them, who has failed or neglected, or who shall
hereafter fail or neglect, to collect any taxes or fees
within the time prescribed by law, the said courts or
judges are hereby authorised and empowered on such
terms as they may prescribe, by an order or orders, to
extend the time of such sheriff or collector, to complete
his collections, which extension may be limited in the
discretion of the court or judge, and may be renewed
as shall be deemed reasonable, and the said petition
and orders shall be filed in the office of the clerk of the
Circuit court, or Superior court, where such application
is made.

May extend
relief to secu-
rities, &c.

SEC. 2. And be it enacted, That the courts and
judges aforesaid, may as they shall see fit, grant the re-
lief and extension provided in the foregoing section, in
favor of sheriffs and collectors, to securities, executors,
administrators and trustees of sheriffs and collectors,
as such may respectively succeed to their rights and
duties.

May require
party apply-
ing, to notify
comptroller
and county
commission-
ers.

SEC. 3. And be it enacted, That the courts and
judges aforesaid may, in their discretion, require the
party applying for such relief and extension, to serve
notice on the Comptroller and county commissioners,
or on either of them, according to the character of the
taxes represented to be in arrears, previous to passing a
final order on such application.

Taxes to be
collected

within three
years, &c.

SEC. 4. And be it enacted, That all taxes hereafter
to be levied for county or city purposes, shall be collected
by the collectors of the counties and cities respectively,
within three years after the same shall have been levied,
and in case the same shall not be collected within three
years, then the party or parties from whom such taxes
may be demanded, may plead this act in bar of any
recovery of the same.

Proviso.

SEC. 5. Provided, And be it enacted, That noth-
ing in this act contained shall be construed to prevent