1444 LAWS OF MARYLAND. [Ch. 790]

delinquent, with a description of the property and the amount
of tax due from each; and if the taxes due from any person,
persons or corporation shall not be paid before the first day of
September following then shall be added on that day a penalty
of one per centum thereof and a like penalty of one per centum
on the first day of each succeeding month until such taxes and
penalties shall be paid. The clerk shall, not later than the
first day of the following April, proceed to advertise the prop-
erty named in said list for sale, and to sell the same at public
auction for the amount of taxes, penalties, interest and costs
due on each piece of property, whether for the year current or
for previous years, after publication and notice of the time and
place of sale, for at least three weeks, in some newspaper pub-
lished in said town. The notice of the sale shall state the
time and place of the sale, the name or names of the persons or
corporations to whom each piece of property is assessed and the
total amount of taxes, penalties and costs due from each person
or corporation computed to the day of sale.

Ibid. sec. 17A.

360. On the day of sale the clerk shall, at the time and
place designated in his notice, offer for sale by public auction
to the highest bidder, so much of the real estate advertised or
posted in the name of the delinquent taxpayer as shall be nec-
essary to pay the taxes, penalties and costs, and shall continue
the sale from day to day until the taxes are paid or until each
piece of property has been sold; when the real estate advertised
or posted as aforesaid shall consist of more than one parcel
assessed to any one delinquent, such parcels, when it is practic-
able to do so, shall be offered singly until enough has been real-
ized to pay the whole of the tax bill owing by such delinquent,
interest, penalties, costs and charges as herein provided; and
the remainder of such parcels shall not be offered. In case,
however, said real estate shall consist of but one town lot,
whether improved or not, it shall be offered as a whole; if such
property consists of a tract of land not sub-divided into town
lots then only such portion thereof, to be determined before the
sale and described in the advertisement, as in the judgment of
the council shall be sufficient to pay the amount properly charge-
able against the delinquent owner shall be sold.

1906, ch. 800, sec. 17B.

361. The town of Kensington is hereby authorized and
empowered to purchase any property offered for sale for the
payment of taxes; provided, it shall not bid a sum greater than
the taxes in arrears upon said property, and the penalties, costs.