JOHN LEE CARROLL, ESQUIRE, GOVERNOR. 281

same is paid within ten days, collection thereof will be enforced according to law, if the said tax bill and interest shall not be paid within the time specified in said notice, the treasurer shall place the same in the hands of the Sheriff of Baltimore county, whose bond shall be liable for any neglect or default on his part
to perform the duties hereby imposed, and he is hereby authorized to levy upon the real and personal property of the party neglecting to pay, and to ex- pose the same at public sale for cash to the highest bidder, after giving twenty days notice of the time and place by advertisement in two newspapers pub- lished in Towsontown and by hand bills posted at not less than two public places in the neighborhood of the sale, he shall be entitled to retain out of the proceeds of such sale the amount of taxes with all interest and the costs of such levy and sale, and pay over any excess to the owners of the property thus sold, and to execute and deliver to the purchasers of	Authorized to levy.
any real estate a sufficient deed therefor, and at once to pay the treasurer the amount due for taxes and interest, and the execution of the deed from the sheriff herein provided, and its production in any suit or of a duly attested copy thereof, shall be prima facie proof of the regularity of the proceedings of said sale; pro- vided, that all sales of real estate made by said sheriff shall be reported to and ratified by the Circuit Court of said county.	Execute deed.
SEC. 13. Be it enacted, That in all cases of the sale of real estate under the preceding section, the party owning it prior to such sale, may redeem the same by repayment to the purchaser thereof within a period of two years from the date of such sale the amount paid, with interest thereon at the rate often per centum per annum, from the day of sale.	May redeem.
SEC. 14. The costs paid the sheriff in making a dis- tress for taxes herein authorized, shall be as follows; for summoning and swearing two appraisers and making out a schedule, one dollar, and the apprai- sers shall be entitled to fifty cents each, and if the property is sold, the sheriff shall receive six per cent- um on the gross amount of sales, with such expenses as may be incurred in printing and advertising, but if the amount so due shall be paid the sheriff without	Sheriff's fees.