852

LAWS OF MARYLAND.

and county taxes, for the year ———— , levied on the

property with which you are assessed, amounting to

the sum of —— dollars and —— cents, are due and

in arrear, and unless the same are paid within thirty

days from the date hereof, with the interest thereon,

I will proceed to collect the same according to law."

150. After the proceedings required by the pre-

Only necessary

ceding section shall have been had, if the said taxes

to levy on

are not then paid it shall only be necessary for the

collector to levy on the real or personal property, or .

both, of any delinquent within the limits of Carroll

county, and after giving at least twenty days' notice

of the time, place, and terms of sale, by advertise-

ment in not less than one newspaper published in

said county, shall, on the premises or at the court-

house door of said county, proceed to sell by public

auction the property so levied on, for cash to the

highest bidder, retaining out of the proceeds of such

sale the amount of the taxes due from such delin-

quent with the interest thereon, together with the

costs and expenses incurred in making such sale, and

to pay the surplus, if any, to the owner thereof.

151. Nothing contained in the preceding sections

shall authorize any collector to sell more of any tract

Not author-

of land or lot of ground than may prove sufficient

ized to sell

to discharge the taxes and legal charges thereon due,

unless the county commissioners shall be of the

opinion that such lot of ground or tract of land will

not admit of division without material injury to the

owner thereof, and shall previously direct the collec-

tor to make sale thereof without division, and unless

sin entry of such authority to such collector be pre-

viously made upon the minutes of the proceedings

of said commissioners.

152. The county treasurer shall in each and every

Give notice of

year, as soon as the county commissioners shall have

levy

made their annual levy, give notice by advertisement

in two newspapers published in said county, or in

buch other manner as said commissioners shall di-

rect, which notice shall be as follows, or to the fol-

lowing effect, viz : " This is to give notice that the

County Commissioners of Carroll county have this

day made their annual levy on the assessable pro-

perty of said county, for State and county taxes, for