EIGHTEENTH CONGRESS. Sess. I. Ch. 195. 1824.

Where salesshall hot havebeen made ac-cording to lawfortaxesdue thesaid corpora-tion, on appli-cation of thepurchaser, suchsum shall berefunded himas he paid onsaid purchase.

Where thereare a numberof lots assessedto the same per-son, the corpo-ration is au-thorized to sellone or more ofthem for thetaxes due onthe whole.

In case of thedeath, &c. ofany commis-sioner of elec-tion, &c.

Proprietors al-lowed the rightof redemption.

Public noticeof the time andplace of sale ofany real proper-ty, chargeablewith taxes, to hegiven.

In case theowner, 8cc. doesnot pay theamount of taxeson lots assessed,before the dayof sale, so manyas may be suffi-cient to dis-charge said a-mount shall besold.

son or persons to whom the same may be assessed on the books of thecorporation at the time of such advertisement, the amount of the tax dueon each Square or lot, the period for which the same shall be due, andthe aggregate amount of taxes due on all real property assessed in thename of the same person or persons; but, where a whole square is assessedto the same person or persons, although divided into lots, it may beassessed and advertised, as if the same was not divided. And no saleof real property, for taxes, hereafter made, shall be impaired, or void, byreason of such property not being assessed, or advertised, in the name ornames of the lawful owner or owners thereof, provided the same shall beadvertised as above directed, or by reason of the amount of taxes duethereon not being correctly stated, (a)

Sec. 3. And be it further enacted, That in all cases of sales of real pro-perty, for taxes due the said corporation, where such sale shall not havebeen made according to law, and void, it shall be lawful for the said cor-poration, on the application of the purchaser, or other person entitledunder him, to refund and pay to such person or persons, the amount paidby him or them, on account of such purchase; and, also, the subsequenttaxes accrued and paid on the said property, and to re-assess the amountof taxes so refunded, on the property on which the same shall have ac-crued, which shall be collected in the manner as provided by law for thecollection of other taxes at any time after the first day of January next,after the same shall be so re-assessed.

Sec. 4. And be it further enacted, That it shall be lawful for the saidcorporation, where there shall be a number of lots assessed to the sameperson or persons, to sell one, or more, of such lots, for the taxes andexpenses due on the whole; and, also, to provide for the sale of anypart of a lot, for the taxes and expenses due on the said lot, or otherlots assessed to the same person, as may appear expedient accordingto such rules and regulations as the said corporation may prescribe.

Sec. 5. And be it further enacted, That, in case of the death, resig-nation, or inability to serve, of any commissioner of election, it shall belawful for the mayor, or in case of his absence, or inability to perform thatduty, for the register of the city, to make an appointment, in writing, tofill any such vacancy, which appointment shall be returned to the register,with the return of such election.

Sec. 6. And be it further enacted, That the proprietor or proprietorsof lots which may be sold under the provisions of this act, shall be al-lowed the right of redemption, in the same manner, and according tothe like restrictions, contained in the act to which this is a supplement.

Sec. 7. And be it further enacted, That public notice of the timeand place of sale, of any real property chargeable with taxes, in George-town or Alexandria, in all cases hereafter, shall be given, once in eachweek, for twelve successive weeks, in some one newspaper printed ineach of said places, and in the National Intelligencer, in which shall bestated 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 andowing thereon.

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Sec. 8. And be it further enacted, That if, before the day of sale, ad-vertised as aforesaid, the owner, his agent, or attorney, shall not pay theamount of taxes, with all costs thereon assessed, said lots, or so manyas may be sufficient to discharge the same, shall be sold for cash, and tothe highest bidder paying therefor; a certificate from the proper officershall be issued, setting forth that he is the purchaser, and the amountpaid by him; and if, at the expiration of twelve months from the day ofsale, the owner shall not appear, and pay to the officer who sold thesame, the mayor, or the purchaser, the amount of the purchase money,and cost, and taxes, accruing subsequent to the sale, and ten per centum

(a) See the case of Ronkendorf v. Taylor’s lessee, 4 Peters, 349.