566 REVENUE AND TAXES. [ART. 81.

55. If any collector shall omit to return such list, upon being
thereto directed in writing by the County Commissioners, or
Appeal Tax Court, he shall forfeit and pay a sum not exceeding
one hundred dollars, to be deducted from his commissions, and
applied to the use of the county or city.

56. The County Commissioners, or Appeal Tax Court, shall
cause advertisements expressing the names of such tracts or
numbers of such lots of land, and the amount of taxes thereon
respectively due, together with the names of the persons respect-
ively chargeable with the same, to be inserted at least once a
week for four weeks, in a newspaper published in the county or
city; or if there is no newspaper published in the county, in the
paper most convenient to the county, notifying that unless the
taxes due on the lands shall be paid to the collector of the
county or city, within the space of thirty days after the publi-
cation of the notice is completed, the land so charged, or such
part thereof as may be necessary to raise the sum due thereon,
shall be sold to the highest bidder for the payment of the same.

57. The collectors, in returning and advertising for sale the
lists of lands charged for the payment of taxes, and liable to be
sold for the same, may, in all cases where such lands are assessed
in the name of a person deceased, or entered upon the assess-
ment books as belonging to the heirs of any individual, return
and advertise the same as chargeable in general terms to the
heirs of said person deceased, or in the language in which said
lands are charged upon the assessment books, but the land must
be sufficiently described.

58. Any sale of lands by a collector where the owners are
described as the heirs of a named person, shall pass the title as
fully as if such heirs were each named in the proceedings by his
proper name.

59. In all cases where the taxes shall not be paid by the day
or time mentioned in said advertisement, the County Commis-
sioners or Appeal Tax Court shall direct the collector of the
county or city, after twenty days' previous notice at the court
house door, and at the most public places in such county, and by
publication in a newspaper having general circulation in the
county or city, to sell to the highest bidder such tracts or lots of
land; and the same, when sold, to transfer by deed of bargain
and sale to the purchaser thereof.