744

LAWS OF MARYLAND.

is to be distrained or sold, or deliver to any person

in possession thereof, a statement showing the ag-

gregate amount of prsssoperty of every description 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.

SEC. ^9. After the proceedings required by the

The collector
shall levy.

preceding section shall have been had, if the said

taxes are not then paid, the collector shall levy upon

any property of the delinquent; and after giving

twenty days' notice of the time and place of sale, by

advertisement in at least one newspaper in the coun-

ty or city where a newspaper is published, and also,

by notice stuck up at the court-house door: and if

no newspaper is printed iu the county, then in addi-

tion to the notice at the court-house door, at two other

public places in the neighborhood, shall agreeably to

said notice, 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 making the sale, and paying the

surplus, if there be any, to the owner thereof.

Real estate

SEC. 50. The real estate of a delinquent tax payer

may be Bold

may be sold to pay State, county or city taxes, whether

there be personal property or not, the collector com-
plying with the provisions of the two preceding

sections.

Duty of the

SEC. 51. In all cases where lands held in fee simple

collector to re-
port.

or by lease have been sold, or shall be sold fur 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

proceedings had in relation thereto, to the Circuit

Court of the county where said lands are situate, or

when said lands are situate in the City of Baltimore,

to the Circuit Court of said city; the court to which

such report shall be made shall examine the said pro-

ceedings, and if the same appear to be regular, and