PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 771

tions in at least one or not more than two town or county
newspapers, as the Mayor shall designate, of the time and
place where he will be collecting and receiving the same; and
after he has given the notice as directed by this section then
as to all those who fail to pay their taxes, on or before the
same are in arrears as prescribed by this and preceding sec-
tion, it shall only be necessary for him after obtaining an
order from the Mayor and Common Council so authorizing
him, to sell real or personal property for the payment of any
taxes then remaining due and unpaid, it being the intent and
meaning of this section to require all persons, body politic and
corporate, owing taxes to the town to pay the same to the
treasurer at such place and time as he may designate in said
town.

SEC. 32. Upon receiving an order from the Mayor and
Common Council to enforce the payment of unpaid taxes, he
shall leave with the parties by whom the taxes are to be paid
or at his usual place of abode or on the premises, if the party
does not reside in the town, a statement showing the amount
of taxes due thereon, with a notice thereto annexed, that
unless the taxes are paid within thirty days thereafter he
will proceed by way of distress or levy or sale to collect the
same.

SEC. 33. The Mayor and the Common Council of Capitol
Heights may purchase and hold any property, real, personal or
mixed, for the town purpose and dispose of the same for the
benefit of said town, and may erect suitable buildings for
municipal purpose, the cost of any one building not to exceed
five thousand dollars.

SEC. 34. And the Mayor and Common Council shall deliver
to the purchaser at any tax sale as heretofore provided for the
collection of taxes, a certificate of purchase of the real prop-
erty so sold, and the said certificate and the deed executed as
hereinafter provided shall convey to the purchaser the said
property and shall be presumptive evidence that all the require-
ments of the law have been complied with in making such
sale and certificate, but the delinquent taxpayer shall have the
right to redeem at any time within two years by paying the
unpaid tax and costs, with legal interest and penalty of ten
per cent, thereon, and if not so redeemed within two years a
deed shall be executed for same. This section is applicable
only when property is sold at public auction, after giving at
least ten days' public notice of said sale in at least one and
not more than two newspapers, to be designated by the Mayor