land or other real estate is to be sold, or deliver to
any person in possession thereof, a statement show-
ing the aggregate amount of property of every de-
scription with which the person is assessed, and the
amount of the taxes due thereon, with a notice
annexed thereto that unless the taxes so due are
paid within thirty days thereafter, he will proceed to
collect the same by way of distress or execution, to
be levied on said real or personal property.
50. After the proceedings required by the preced-
ing section shall have been had, if the said taxes are
not then paid, the collector shall levy upon any pro-
perty of the delinquent; and after giving twenty
days' notice of the time and place of sale by adver-
tisement 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 comity, 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 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 costs incurred in mak-
ing the sale, and paying the surplus, if there be any,
to the owner thereof.
63. In all cases where lands held in fee simple or
by lease have been sold, or shall be sold, for pay-
ment of taxes in arrears, according to the provisions
of existing laws, it shall be the duty of the collector of
taxes to report the said sale, together with all the pro-
ceedings had in relation thereto to the Circuit Court
of the judicial circuit where said lands are situate, 01
when said lands are situate in the City of Baltimore.
to the Circuit Court of said city. The court to wind-
such report shall be made shall examine the said pro-
ceedings, and if the same appear to be regular, and the
provisions of law in relation thereto have been corn'
plied with, shall order notice to be given, by adver-
tisement published in such newspapers as the court
shall direct, warning all persons interested in the
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Shall levy
upon prop-
erty.
' To report
.sale.
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