ART. 81.] REVENUE AND TAXES. 565

for cash, to the highest bidder, retaining out of the proceeds of
such sales the amount of the taxes due from such delinquent, with
interest thereon, together with all the cost incurred in making
the sale, and paying the surplus, if there be any, to the owner
thereof.

51. 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.

52. Every collector making sale of property for the payment
of taxes shall be entitled to the same fees as a sheriff for selling
property under execution.

53. On any property being executed for public dues or taxes,
if the person whose property has been executed shall apply to
ft County Commissioner or Mayor of the city of Baltimore, or
the President of either branch of the city council, alleging that
the whole sum or any part thereof for which such distress has
been made is not due for public dues or taxes, the said Commis-
sioners, Mayor or President, may, in writing, order that the sale
of the property distrained shall be suspended for any time not
exceeding ten days, and appoint a day and place for the person
distraining said property to exhibit his claim -before the County
Commissioners or Mayor and City Council; and the said County
Commissioners or Mayor and City Council shall adjudge the sum
due for which distress may rightfully be made, beyond which no
sale shall be made of the goods in such case; and may, if the
distress shall appear to them excessive, order such part of the
goods as they may think proper and just, to be immediately
released, and may order either party to pay the costs.

54. When any lands in any county, or the city of Baltimore,
may become charged with the payment of taxes, either county,
or city, and the collector can find no personal property in the
county or city liable for or chargeable with the payment of the
same, he shall return to the County Commissioners, or Appeal
Tax Court, at their annual or adjourned meetings, or at such
other times as they shall direct, a list of such tracts of land or
lots of ground, and the amount thereon respectively due,
together with the names of the persons chargeable with the pay-
ment of the same.