"542

LAWS OF MARYLAND.

person or party who disposes of such property and of the person-
or party who purchases or acquires the same, to see that a
transfer is made on the assessment book of the town, and no
one shall be entitled to a notice of taxes, due and in arrear,
on property which is not charged to such party or persons.

Taxes due and
in arrear.
How collect ed

As soon as the taxes under any levy becomes due and in
arrear, or as soon thereafter as may be convenient, the Town
Collector shall .deliver to the person or party charged there-
with a statement, or account, naming the total amount of
taxes with which such person or party is charged, and stating
the year for which the levy was made, and notifying such
person that unless said taxes are paid within one month from
the date of such delivery, the taxes will be collected according
to law. Such statement, account and notice shall be consid-
ered delivered, whether tlie same be delivered to such person
or party in person, or whether the same be left at the person
or party's ordinary place of residence, and it may be so deliv-
ered within or without the county, and where more than one
person is charged with the same taxes, a delivery to any one
shall constitute a delivery to all. Where property continues
charged on the assessment books to a person after his or her
death, the statement, account and notice may be delivered to
his or her executor or administrator, or to her adult heirs-at-
law, or to any one of them, and in case their heirs are minors
or non compos, to the guardian or committee of such minors or
non compos. If the property is charged to a non compos or
lunatic it might be delivered to his trustee or committee.

Collector may
levy an
execution on
the property.

As soon as the month's notice expires the Town Collector
may proceed to levy au execution on the property, and the
claim for taxes shall upon the expiration of such month become
an execution. He may seize the real and leasehold property
charged on the assessment book to the delinquent, and any
personal goods and chattels belonging to the same, and such
seizure shall become a lien on the personal property seized
from the time of seizure. He may proceed to sell either the
real, leasehold and personal property, or so much as may be
necessary for his purpose at public sale to the highest bidder,
on giving twenty days' previous notice in the case of real and
leasehold property of the time, place and terms of sale by

Shall publish
notice of sale.

advertisement inserted in some newspaper published in the
town, and in the case of personal property by giving ten days'
previous notice thereof by hand bills posted in four con-
spicuous places therein. At the day appointed for the sale
the Town Collector shall attend, and offer and sell so much of
the property seized as may be necessary to pay taxes, interest