Shannahan v. Maulsby

Stockbridge, J., delivered the opinion of the Court. Chapter 128 of the Aets of 1912 was passed for the purpose, of simplifying and facilitating, the collection of taxes in Harford County. It repealed all antecedent general or local laws inconsistent with the provisions contained in the Act. Sections 262L and 262M contained provisions directing the method Of procedure for the sale of property for unpaid taxes; provided that the county treasurer should, thirty days after such sale, make report to the Circuit Court for Harford County, which Court was charged with the duty of examining the proceedings, hearing objections, if any, made to the sale; given power to ratify and'confirm all sales, or to set aside a sale and direct a new one; and further provided that, “for the purpose of making a just distribution of the proceeds of any sale ratified and confirmed the said Court may pass all such other or subsequent orders as may be just and equitable, and shall have as full and complete jurisdiction as though it were sitting as a Court of Equity.” Mo appeal whatever to this Court is provided by this statute in any of the cases which might be brought before the Circuit Court for the county.

The jurisdiction thus conferred upon the Circuit Court for Harford County was a statutory, special and limited jurisdiction, not one inhering in it by virtue of its common law jurisdiction. Acting under the provisions of this Act, on the 22nd April, 1915, the Treasurer of Harford County made a report to the Circuit Court of certain sales made by him on the second Monday of April, among which was the property of which David L. Maulsby had been seized and possessed in his life time. ⁴⁹⁵ Objections to the ratification of the sale were made by the heirs of Mr. Maulsby, which objections were, after hearing, overruled. The objectors then filed a petition with regard to the distribution and application of the moneys which had been paid for the purpose of redeeming the property sold from such sale. By its order of May 8th, 1916, the Circuit Court directed the disposition of the proceeds of sale, charging against the money paid into Court the taxes, for the non-payment of which the sale had been made, interest thereon, and certain costs and expenses incident to such sale, and directing the payment over of the balance