1492 LAWS OF MARYLAND. [Ch. 790]

within thirty days, render to each person named therein, if
resident in said town, an account of the tax, and in the case
of non-resident taxpayers shall, within said period of thirty
days, send said account by mail, addressed to such non-residents
at their best-known places of residence, and if the place of
residence of such non-resident taxpayers is unknown, the bailiff
shall post said account, with the notice attached, at some con-
spicuous place, upon the property assessed to such non-resident
taxpayers. And to each account so rendered, or sent by mail,
or posted, shall be appended a notice that unless the same is
paid on or before the first day of January then next ensuing the
name of the party will be published as a delinquent taxpayer,
and the property upon which such tax accrued will be exposed
to sale to pay said account, in accordance with law.

Ibid. sec. 193A.

497. The real estate of a delinquent taxpayer may be sold
to pay municipal taxes due and in arrear to the Mayor and
Council of Rockville, whether there be personal, property or not.
1898, ch. 354, sec. 193B.

498. Immediately after the first day of January in each
and every year, the bailiff shall make out a list of all persons
in default for taxes on said date, showing the amount of the tax
charged to.each person in arrear, and a brief description of
the real property with which each person is assessed, or so
much thereof as may be necessary to pay the taxes in arrear,
sufficient to identify and locate the same, to which list shall
be appended a notice that it said taxes and all interest thereon
and a proportional part of the expense of advertising said
list, and all legal costs be not paid on or before the last Wednes-
day in February then next ensuing, he will, in conformity
with the law, proceed at the court house door in the town of
Rockville at ten o'clock ante-meridian, on said last Wednesday
in February, to offer each and every the said parcels of land
or personal property for sale to the highest bidder for cash;
which said list and notice shall be published for two consecu-
tive weeks before said last Wednesday in February, in some
newspaper printed in said town of Rockville; and on said last
Wednesday in February, the said bailiff shall proceed to sell
each and every the said parcels of land or personal property
on which the taxes, interest and proportional parts of the
expense of advertising and legal costs shall not then nave been
paid, beginning with the first parcel of said list and so on in
order, continuing from day to day, on each secular day from