752

LAWS OF MARYLAND.

20G. Immediately after the first day of September in each

List of delin-

year the said treasurer shall make up a list of all delinquent

quent taxpay-
ers.

taxpayers and the amount for which they are respectively in

arrear, and shall forthwith cause the same to be published once

a week for two successive weeks in one newspaper published

in said town, if one is published there; but if not, then in some

newspaper published in Harford County, and charge a propor-

tionate part of the cost thereof to each of said delinquents;

should any of said taxes so in arrear continue unpaid after

such advertisement and remain so unpaid until the first day of

October then next ensuing, then immediately after the first

day of October in each year the said treasurer shall make up

a further list of all taxes due and in arrear, which list shall

contain the names of the person or persons assessed with the

property upon which taxes are due and in arrear and a brief

description of the property ; and in case of real estate such

reference to conveyances as will render the same easy of identi-

fication and the amount of tax levied and in arrear, including

all arrears for previous years, with interest and costs and ex-

penses accrued and to accrue thereon to the day of sale, to

which list shall be appended a notice that if said taxes, interest,

costs and expenses are not paid before the first Monday of De-

comber then next ensuing, the said treasurer will proceed at

10 o'clock A.M. on that date in said town of Aberdeen, to

To offer
property at

offer every piece of said property, real or personal, for sale

public sale.

to the highest bidder for cash, the place of sale in said town

to be stated in said notice, which said list and notice shall be

published in one newspaper published in said town, if one is

published there; but if not, then in some newspaper published

in Harford County for four successive weeks prior to the said

first Monday of December; and on the said first Monday of

December the said treasurer shall proceed to sell any and all

such pieces of property, real or personal, upon which said taxes,

interest, costs and expenses shall not then have been paid,

and shall continue such sale each secular day, legal holidays

excepted, from 10 o'clock A.M. until 3 o'clock P.M., until

every parcel of said property shall have been offered and sold ;

should the treasurer deem it impracticable to sell personal prop-

erty liable for taxes at the time and place aforesaid, then he

may advertise and sell said personal property at different dates

and places as may seem most practicable to him in each case ;

provided, that such sales shall be made as soon as possible after

the said first Monday in December ; and for the purpose of sell-

ing personal property for the payment of taxes, the said treas-

Powers
conferred.

urer shall have, in addition to the power conferred on him by