574

LAWS OF MARYLAND.

Further list of
taxes due and
in arrear.

delinquents. Should any of the said taxes so in arrear continue
unpaid beyond the 20th day of February after such advertise-
ment, the Treasurer shall make up a further list of all taxes
due and in arrear, which list shall contain the names of
the person or persons assessed, with the property upon which
taxes are due and in arrear, and a brief description of the
property, and the amount of tax levied and in arrears thereon,
with the interest and costs, and expenses accrued and to
accrue thereon to the day of sale, to which list shall be ap-
pended a notice that if the said taxes are not paid on or before

Treasurer
shall, at stated
times, offer
for sale said
land or
property upon
which taxes
are due.

the second Monday in April next ensuing, together with the
accrued interest thereon, and proportional cost of advertising
and fees, the Treasurer will proceed at 10 o'clock A.M. on
that day at the City Hall, in said city, to offer each and every
of said parcels of land, premises or other property for sale to
the highest bidder for cash, which said list and notice shall
be published in one or more newspapers printed in said city
for four successive weeks prior to the first Monday in April,
and on the said second Monday in April the said Treasurer
shall proceed to sell any and all such pieces or parcels of land
and premises and personal property upon which said taxes,
interest, costs and fees shall not then have been paid, and
shall continue such sale each secular day, legal holidays
excepted, from 10 o'clock A.M. until 3 o'clock P.M. until
every parcel and all said property shall have been offered.

Treasurer
may advertise
and sell at
different dates
and places.

Should it for any reason appearing to said Treasurer be im-
practicable to sell personal property liable for taxes as afore-
said, at the time and place aforesaid, then said Treasurer may
advertise, offer and sell such personal property at different
dates and places, as may seem to him most practicable in each
case, but always advertising such sales as aforesaid, and hold-
ing the same as soon after the said second Monday in April
as may be practicable.

Treasurer
shall, within
certain time,
make report
to the
Circuit Court.

156. The said Treasurer shall within thirty days after the
close of such sale or offering, should any sale or sales be made,
make a full report thereof to the Circuit Court for Harford
County, setting forth his proceedings in the premises in
detail, and showing to whom and at what price such several
parcels were respectively sold, the amount of tax thereon and
interest accrued, the pro rata cost of advertising such sale,
the Treasurer's fees and the surplus fund in each instance, with
which report he shall also file a copy of the piinted list and
notice aforesaid. The said court shall examine the said
proceedings, and if the same appear to be regular, and the
provisions of the.law in relation thereto have been complied