son or persons to whom the same may be assesses on the books of the corporation at the time of such advertisement, the amount of the tax due on each square or lot, the period for which the same shall be due, and the aggregate amount of taxes due on all real property assessed in the name of the same person or persons; but, where a whole square is assessed to the same person or persons, although divided into lots, it may be assessed and advertised, as if the same was not divided. And no sale of real property, for taxes, hereafter made, shall be impaired, or void, by reason of such property not being assessed, or advertised, in the name or names of the lawful owner or owners thereof, provided the same shall be advertised as above directed, or by reason of the amount of taxes due thereon not being correctly stated.[1]
Where sales shall not have been according to law for taxes due the said corporation, on application of the purchaser, such sum shall be refunded him as he paid on said purchase.Sec. 3. And be it further enacted, That in all cases of sales of real property, for taxes due the said corporation, where such sale shall not have been made according to law, and void, it shall be lawful for the said corporation, on the application of the purchaser, or other person entitled under him, to refund and pay to such person or persons, the amount paid by him or them, on account of such purchase; and, also, the subsequent taxes accrued and paid on the said property, and to re-assess the amount of taxes so refunded, on the property on which the same shall have accrued, which shall be collected in the manner as provided by law for the collection of other taxes at any time after the first day of January next, after the same shall be so re-assessed.
Where there are a number of lots assessed to the same person, the corporation is authorized to sell one or more of them for the taxes due on the whole.Sec. 4. And be it further enacted, That it shall be lawful for the said corporation, where there shall be a number of lots assessed to the same person or persons, to sell one, or more, of such lots, for the taxes and expenses due on the whole; and, also, to provide for the sale of any part of a lot, for the taxes and expenses due on the said lot, or other lots assessed to the same person, as may appear expedient according to such rules and regulations as the said corporation may prescribe.
In case the death, &c. of any commissioner of election, &c.Sec. 5. And be it further enacted, That, in case of the death, resignation, or inability to serve, of any commissioner of election, it shall be lawful for the mayor, or in case of his absence, or inability to perform that duty, for the register of the city, to make an appointment, in writing, to fill any such vacancy, which appointment shall be returned to the register, with the return of such election.
Proprietors allowed the right of redemption.Sec. 6. And be it further enacted, That the proprietor or proprietors of lots which may be sold under the provisions of this act, shall be allowed the right of redemption, in the same manner, and according to the like restrictions, contained in the act to which this is a supplement.
Public notice of the time and place of sale of any real property, chargeable with taxes, to be given.Sec. 7. And be it further enacted, That public notice of the time and place of sale, of any real property chargeable with taxes, in Georgetown or Alexandria, in all cases hereafter, shall be given, once in each week, for twelve successive weeks, in some one newspaper printed in each of said places, and in the National Intelligencer, in which shall be stated the number of the lot or lots, or parts thereof, intended to be sold, and the value of the assessment, and the amount of the taxes due and owing thereon.
In case the owner, &c. does not pay the amount of taxes on lots assessed, before the day of sale, so many as may be sufficient to discharge said amount shall be sold.Sec. 8. And be it further enacted, That if, before the day of sale, advertised as aforesaid, the owner, his agent, or attorney, shall not pay the amount of taxes, with all costs thereon assessed, said lots, or so many as may be sufficient to discharge the same, shall be sold for cash, and to the highest bidder paying therefor; a certificate from the proper officer shall be issued, setting forth that he is the purchaser, and the amount paid by him; and if, at the expiration of twelve months from the day of sale, the owner shall not appear, and pay to the officer who sold the same, the mayor, or the purchaser, the amount of the purchase money, and cost, and taxes, accruing subsequent to the sale, and ten per centum- ↑ See the case of Ronkendorf v. Taylor’s lessee, 4 Peters, 349.
