120

LAWS OF MARYLAND.

To publish a
list of delin-

year, publish a list of the delinquents in his collection district
together with the amount of taxes. State and county, due and

quents.

payable bv each delinquent, in two newspapers of opposite

political parties printed and published in said county if there

shall be two newspapers of opposite political parties printed

and published therein, otherwise in any two newspapers

printed and published in said county giving the same two

consecutive weekly insertions, for which publication the said

collector may charge and collect from each delinquent so ad-

vertised a sum not exceeding twenty-five cents ; and it shall

be the duty of said collector after sixty days from the last

publication of the list of delinquents, to enforce the collection

of said taxes in the following manner : If the delinquent shall

The collector
to levy on
personal

own personal property in said county the collector shall levy
upon so much of said personal property as may be necessary

property.

to satisfy and pay the delinquent taxes and the interest thereon

and the costs of sale and after having given ten days' notice

of the time, place, manner and terms of sale by written or

printed hand bills stuck up at the Court House door and three

other public places in the neighborhood of the place of sale,

he shall agreeably to said notice, proceed to sell by public auc-

tion for acsh the property so levied on, which shall be on

the premises of the delinquent, at the Court House door or

at such public place in the election district where the de-

linquent taxpayer resides as the collector may select : but if

the delinquent shall not own personal property in said county

sufficient to pay said taxes, interests and costs, the collectors

shall levy upon the real estate of said delinquent or the real

estate upon which said taxes have been assessed or so much

thereof as may be necessary to satisfy and pay said taxes, in-

terest and costs, and after having given twenty days' notice

Delinquent
sales to be
advertised.

of the time, place, manner and terms of sale by advertisement
inserted in some newspaper published in said county and also

by notice stuck up at the Court House door of said county he

shall agreeably to said notice either on the premises or at

the said Court House door proceed to sell by public auction

the property so levied on for cash and in every sale made by

a collector, after retaining out of the proceeds of sale the

amount of taxes due from the delinquent with interest thereon

together with all the costs incurred in making the sale and

caring for the property, including poundage fees, the collector

shall pay over the surplus, if any there be, to the owner thereof ;

and in all cases where lands held in fee simple or by lease shall

be sold for payment of taxes in arrears it shall be the duty of

the collector of taxes to report the sale, together with all the