ART. 11.] FREDERICK COUNTY. 557

who shall have power to collect the same by distress upon either
real or personal property.

68. The said collector, before making any distress for taxes,
shall leave with the party by whom the taxes are to be paid, or
at his usual place of abode, or on the property, if the party does
not reside in the town, a statement showing the aggregate
amount of taxes due thereon, with a notice, annexed to said
statement, that unless the taxes so due are paid within thirty
days thereafter, the collector will proceed, by way of distress or
execution, to collect the same.

69. If, after having given thirty days' notice, as directed in
the preceding section, the said taxes are not paid, the collector
shall levy upon either the real or personal property of the delin-
quent, and sell the same at public sale, either on the premises or
at some public place in said town, having first given at least ten
days' notice, in writing or print, of the time and place of such
sale in a number of the most public places in said town.

70. The collector shall sell so much of said property as may
be necessary to pay the amount of taxes due from such delin-
quent, with the interest thereon, together with the costs incurred
by said collector, and shall, if it be real estate, convey the pro-
perty sold, upon payment of the purchase money, to the pur-
chaser thereof.

71. The said collector shall have the same power and be en-
titled to the same protection, in the execution of the duties of
his office, as the collectors of State taxes have and are entitled
to; and the delinquent tax payer shall have the same right to
redeem, and the purchaser the same remedies to recover posses-
sion of the property sold, as given to tax payers and to pur-
chasers of lands sold by collectors of State taxes by article
eighty-one of the code.

72. The burgess shall, in virtue of his office, have and exercise
within the limits of the corporation all the jurisdiction and
powers of a justice of the peace, except as to civil cases, and the
acknowledgment of deeds; he shall see that the ordinances and
by-laws are duly and faithfully executed, and may call on any
officer of the town intrusted with the receipt and expenditure
of public money, for a statement of his accounts, as often as he
or the commissioners may think necessary, and he shall report