564 REVENUE AND TAXES. [ART. 81.

shall make the deductions aforesaid, and note the same upon the
receipts given to the persons or incorporated institutions so
paying; but nothing herein contained shall extend to the taxes
payable on the public debt of Maryland, or the stock loans of
the city of Baltimore.

47. All State taxes shall be liens on the real estate of the
party indebted.

48. Every collector shall, on all sums paid by him to the
Treasurer, on or before the fifteenth day of September of the
year for which the taxes were levied, be allowed a deduction of
five per cent.; on all sums paid by him on or before the fifteenth
day of October, of the said year, a deduction of four per cent.;
and on all sums paid by him on or before the fifteenth day of
November, of the said year, a deduction of three per cent.;
which deduction shall, in each case, be noted by the Treasurer
upon the receipt given to said collector. And it is the meaning
of this section that the said deductions shall be made from the
gross amount of the State taxes placed for collection in the hands
of said collector, and shall not be in addition to those made in
favor of tax payers.

49. Whenever a collector shall find it necessary to proceed, by
way of distress or execution, to collect State, county or city
taxes, he shall first leave with the party by whom the taxes are
to be paid, or at his usual place of abode, a statement showing
the aggregate amount of property of every description with
which the person is assessed, and the amount of taxes due there-
on, with a notice annexed thereto that unless the taxes so due
are paid within thirty days thereafter, he will proceed by way of
distress or execution to collect the same.

50. After the proceedings required by the preceding section
shall have been had, if the said taxes are not then paid, the
collector shall levy upon the personal property of the delinquent,
and after giving twenty days' notice of the time and place of
sale, by advertisement in at least one newspaper in the county
or city where a newspaper is published, and also by notice stuck
up at the court house door; and if no newspaper is printed in
the county, then in addition to the notice at the court house
door, at two other public places in the neighborhood, shall, either
on the premises or at the court house door of the county or
city, proceed to sell, by public auction, the property so levied on,