Dyer v. Boswell

Bartol, 0. J., delivered the opinion of the Court. This is an action of ejectment brought by the appellee, to recover from the appellant a tract of land containing one hundred acres, which formerly belonged to Elizabeth Boswell’s heirs, and to which the appellee claimed title under and by virtue of a sale made to him by Charles Ridgely, collector of State and county taxes for the years 1862 and 1863. The sale was made on the 5th day of October, 1865.

The defendant filed nine pleas, to which a general replication was filed, and issue being joined, the case was submitted to the Court below without the intervention of a jury. ' In the progress of the trial, the plaintiff abandoned the sale for county taxes, and proceeded to offer evidence of title under a sale for State taxes. Three bills of exception were taken- by the defendant below. The first presents the question of the admissibility of evidence offered by the defendant, that at the time of the alleged levy by the collector for the State taxes of 1863, there was ample persqnal property on the premises to ⁴⁶⁹ pay the said taxes. In our opinion it was not error to exclude this testimony.

The Code, Art. 81, sec. 51, provides that “the real estate of a delinquent tax payer may be sold to pay State taxes, whether there be personal property or not; the collector complying with the provisions of the two preceding sections.” The two preceding sections prescribe the steps to be taken by the collector, in order to collect State or county taxes by levy and sale of property, personal or real, and while by the 50th section it is made his duty to levy first upon personal property for county taxes ; this does not apply to State taxes, for which by the 51st section, the real and personal estate are alike answerable, and the collector may at his option, levy upon either. The last part of section 51, which requires the collector to comply with the provisions of the two preceding sections, has no reference to that part of section 50, directing the collector to levy upon the personal property; hut refers to the other provisions of sections 49 and 50, which proscribe the mode in which.preliminary notice shall be given, and the manner in which the levy and sale shall be made. By reference to the Act of 1844, ch. 236, sec. 5, it will be seen that for the collection of State taxes the collector was authorized to levy upon either the real or personal property of the delinquent. This provision is substantially embodied in sec. 51, Art. 81 of the Code.

According to the true construction of this section, the collector may levy upon and sell real estate for State taxes, whether there be personal property on the premises or not. And therefore the evidence offered in the first bill ol exceptions was immaterial, and properly excluded. The second bill of exceptions was taken to the ruling of the Circuit Court upon the prayers, — that of the plaintiff was granted, and the six prayers of the defendant were refused. It is not necessary to notice these prayers separately, or to pass upon the several questions raised ⁴⁷⁰ by them and argued at the bar ; inasmuch as there are two objections, which in our judgment, are fatal to the plaintiff’s right to recover ; one of them based on the insufficiency of the notice of sale given by the collector, and the other growing out of his omission to set apart a portion of the land, by some certain description, and offer the same for sale before proceeding to sell the whole tract.

First. — As to the notice, this declares that the collector would proceed to sell “ by authority, vested in him by the Commissioners of Tax of Prince George’s County, in accordance with the provisions of