634 HOWARD COUNTY. [ART. 13.

and pay over, he may be removed by the said commissioners,
and said commissioners may appoint some other person to com-
plete his collections, who shall give bond as hereinbefore pro-
vided; and at the end of the time allowed herein for completing
the collection, each of said collectors shall file with the county
treasurer a statement under oath of the whole amount of the
State and county taxes by him collected, together with, an alpha-
betical list of all delinquent tax payers and the sums due by each
of them, which list the said commissioners are hereby authorized
to publish in such manner as they may deem proper..

10*. In case of the failure of any one of said collectors to col-
lect and pay over, within the term of twelve months from the
date of his receiving the State and county taxes for collection,
the whole amount of State and county taxes placed in his hands
for collection, except the deduction for prompt payments allowed
by law and actually made, and such portion of said taxes as the
county commissioners may determine to be and to have been un-
collectable, then his bond shall be liable for the deficiency, and
the said Treasurer of Maryland, and the said county commis-
sioners, respectively, shall bring suit on the bonds of the said
delinquent collector to the next succeeding term of the Circuit
Court.

II*. In case any tax payer shall neglect to make payments of
his State or county taxes for thirty days after the notice herein-
after provided for, the collector shall have power to levy upon
the property of the person so neglecting to pay, and after adver-
tising as hereinafter provided, to sell for cash, to the highest
bidder, so much of said property as may be necessary to pay the
amount of taxes due, together with all costs and expenses of said
levy and sale; and any surplus shall be paid over to the owner
of the property sold, and in case of the sale of real estate the
collector shall execute and deliver to the purchaser a good and
sufficient deed therefor; Provided, however, that no collector shall
sell any real estate under this section when there is sufficient per-
sonal property upon which he may levy for this purpose.

12*. No collector shall levy or sell the property of any tax
payer under this article, unless he shall first have left with said
tax payer, or with his or her agent, or with the tenant or occu-
pant of the premises taxed, or at the usual place of abode of said
tax payer, the tax bill showing the aggregate amount of assess-
ment and levy for such taxes as may be owing by said tax payer,