former owner thereof, or any one claiming under him, may, at any time within two years thereafter, redeem the same by paying to the purchaser, or any one claiming under him, or to the treasurer of the levy court for the use of such purchaser, his heirs, or assigns, the sum paid by such purchaser, with ten per centum on such amount, and interest from the date of such purchase. SEC. 62. Infants, married women, and insane persons, may redeem any real estate sold for taxes at any time within two years after the expiration of such disability. SEC. 63. The collector shall enter any sales of real estate for taxes made by him in a proper record book, in which shall be given a description of the real estate sold, and to whom and for how much sold. SEC. 64. After payment shall have been made for any real estate sold for taxes, the collector shall give to the purchaser a certificate, in writing, describing the real estate so purchased, the sum paid, and the time when the purchaser, his heirs, or assigns will be entitled to a deed; which certificate shall entitle the holder to the possession of the premises therein described. SEC. 65. Any person claiming an undivided part of any real estate sold for taxes, may redeem the same within the time limited for redemption, upon paying such proportion of the purchase money, penalty, and interest as he shall claim of the real estate sold. SEC. 66. If no person shall redeem any real estate sold for taxes within the time limited by law for such redemption, the collector, on the production of the certificate of purchase, shall execute to the purchaser, his heirs, or assigns, in the name of the levy court, a conveyance of the real estate so sold, which shall vest in the grantee an absolute estate in fee simple. Such deed shall have relation to, and be construed to take effect from, the day of sale. SEC. 67. Whenever the collector shall discover, prior to the conveyance of any real estate sold for taxes, that the sale was for any cause invalid, he shall not convey such real estate; but the purchase money and interest thereon shall be refunded to the purchaser, his representatives, or assigns, upon the direction of the levy court; and such real estate, if originally liable to taxation, and being still delinquent, shall again be placed on the delinquent list, and the amount so refunded, with interest, be collected as in other cases. SEC. 68. The sale of real estate for taxes shall not be invalid on account of such real estate having been assessed or charged in any other name than that of the rightful owner. SEC. 69. The collector may adjourn his sale from day to day, and he shall give notice of every such adjournment by a public declaration thereof, at the time and place previously appointed for the sale. SEC. 70. When conveyances are delivered for real estate sold for taxes, the certificates therefor shall be cancelled and filed away by the clerk of the levy court; and in the case of a loss of any certificate, on being duly satisfied thereof by due proof, the levy court may direct the collector to execute and deliver the proper conveyance. SEC. 71. A register shall be kept by the collector, containing a brief description of the real estate by him conveyed on sales for taxes, the name of the person or estate charged therewith, the date of sale, the name of the purchaser, the amount for which sold, the name of the grantee in the deed, and the date of its execution. SEC. 72. When real estate sold for taxes shall be redeemed, the collector shall insert a memorandum of such redemption, the quantity or description of the portion redeemed, if not the whole, the date thereof, and by whom made, on his record of sales of real estate for taxes, and shall likewise give a certificate thereof to the person redeeming. SEC. 73. The amount of tax laid upon real estate shall constitute a lien upon the same; which lien shall in nowise be affected or destroyed by any sale or transfer of such real estate by the owner. SEC. 74. The necessary expenses of advertising and sale shall be considered as legal charges, the payment of which may be enforced in 'the same manner as taxes are. SEC. 75. The collector shall be allowed the same fees and charges for making distress and sale of goods and chattels for taxes, as are allowed by law to constables for making a levy upon and sale of personal property on execution. SEC. 76. The taxes, when collected, shall be paid over by the collector to the treasurer of the levy court, and the collector shall make due return of his collections within such time as may be prescribed by the levy court. SEC. 77. If the collector shall refuse or neglect to make due return of his collections, he and his sureties shall be held liable for the full amount of the taxes of which he so refuses or neglects to make return, together with interest from the time when such return should have been made.. SEC. 78. If the collector shall refuse or neglect to pay over all moneys collected by him, he and his sureties shall be held liable to pay the full amount which he should have paid over, together with interest and ten per cent. damages. SEC. 79. The collector, when resisted or impeded in the exercise of the duties of his office, may require any suitable person to aid him therein; and if such person shall refuse to render such aid, he shall forfeit a sum not exceeding two hundred dollars. SEC. 80. If any goods and chattels distrained for taxes shall be sold for more than the taxes due and the legal charges, the collector shall return the surplus to the owner, with an account in writing of the sale and charges. SEC. 81. The collector shall complete his collection of the taxes committed to him, notwithstanding his term of office shall have expired before completing the same, except in the case where he shall be removed from office. SEC. 82. If the collector shall die before completing his collections, the levy court may appoint some suitable person to complete the same. SEC. 83. No goods and chattels shall be distrained and sold for taxes, which by law are exempted from execution for debt. COUNTY TREASURER. SEC. 84. Any person appointed to the office of county treasurer, shall, before he enters on the duties thereof, take an oath to discharge faithfully the duties of his office, and shall give bond to the levy court in the sum of ten thousand dollars, with security to be approved by the said court, conditioned for the faithful performance of the duties of his office. SEC. 85. Said treasurer shall receive all moneys due and accruing to said county of Washington, and disburse the same on proper orders. SEC. 86. He shall so arrange and keep his books, that the amount received and paid out on account of separate and distinct funds, or specific appropriations, shall be exhibited in separate accounts, as well as the whole receipts and expenditures by one general account. SEC. 87. His books and office shall at all times be subject to the inspection and examination of the levy court. SEC. 88. He shall annually make a complete settlement with the levy court, and shall, at the expiration of his term of office, deliver to his successor all public money, books, and papers in his possession. LICENSES. SEC. 89. No person shall keep an ordinary, or tavern, or house of public entertainment, in said county of Washington, without first having obtained a license therefor from the levy court. SEC. 90. No such license shall be granted, unless the person applying therefor shall be furnished with suitable provisions and lodging for strangers and travellers, and with stable room and provender for their horses and cattle; and if any person to whom any such license shall have issued, be not at all times provided with the accommodations required by this section, the levy court may revoke such license. SEC. 91. Every person on receiving any such license, shall pay therefor to the levy court, for use of said county, at the rate of twenty dollars per annum. SEC. 92. No such license shall be granted, unless the person applying therefor shall give bond to the levy court in the sum of five hundred dollars, with sureties to be approved by said court, conditioned that he will keep a quiet, orderly, and peaceable house, and will, in all respects, keep, and faithfully observe, all the laws respecting ordinary keepers within said county; which bond shall be filed in the office of the clerk of the levy court. SEC. 93. If the condition of such bond be broken, it may be put in suit, and if judgment be rendered thereon in favor of the levy court, such judgment shall be for the amount of the penalty of said bond; but execution shall only issue for such sum as the circuit court may assess. If any other breaches shall be afterwards assigned and proved, the said circuit court may order execution to be issued for such further sum, from time to time, as may be judged proper; provided, that the whole amount of such sums shall not exceed the penalty of such bond. Nothing in this section contained shall prevent any such ordinary keeper from being prosecuted for, and convicted of, any offence which he may have committed in the same manner as could have been done if such bond had not been given. SEC. 94. If any such ordinary keeper shall keep a disorderly house, or shall violate any of the provisions of law regulating ordinaries, taverns, or houses of public entertainment, the levy court may sus pend or revoke his license; and such license shall not, after such revocation, nor during the time of such suspension, be of any validity or effect. SEC. 95. No such license for keeping an ordinary, tavern, or house of public entertainment, shall be granted to any other person than the master, principal, or head of the family residing in the house where such ordinary, tavern, or house of public entertainment shall be kept; and if any license shall be granted contrary to the provisions of this section, the same shall be void. SEC. 96. If any person shall keep an ordinary, tavern, or house of public entertainment, in said county, without having an existing, valid, and effectual license therefor; or if any person, without such license, shall sell a less quantity than one quart of intoxicating liquors, or shall sell any quantity of intoxicating liquor and suffer the same to be drank in his house or on his premises, or shall sell any quantity of any such liquor, and deliver a less quantity thereof than one quart at any one time, every person so offending shall forfeit and pay thirty dollars for each offence, for the use of the levy court. SEC. 97. No license heretofore granted to keep any ordinary, tavern, or house of public entertainment, in said county, shall, upon its expiration, be renewed, except in conformity with the foregoing provisions; and all such licenses so renewed, or which hereafter may be granted under said foregoing provisions, shall be made to expire on the thirty-first day of December in each year. SEC. 98. The levy court shall have power to license hawkers and pedlars within said county, for which license the sum of twenty dollars per annum shall be paid to the said levy court. No person shall, without such license, act in said county as a hawker or pedlar in selling or trading in goods, wares, or merchandise, except articles manufactured by the seller within this District. Such license shall be a personal privilege, and shall be renewed every year. No other person shall act under it, either as a partner of or agent of the person to whom the same may be issued. Any person who shall violate any of the provisions of this section shall forfeit and pay, for the use of the levy court, the sum of twenty dollars. SEC. 99. The levy court shall have power to license keepers of billiard tables within said county, for which license the sum of thirty dollars per annum shall be paid to the levy court. No person shall, without such license, keep a billiard table for public accommodation. |