914 LAWS OF MARYLAND. [Ch. 635]

thereof. He shall keep full and fair account of all money
received by him and of money paid out, and all moneys paid
out shall be by check upon some bank where said money shall be
deposited.

169. Immediately after the levy is made by the commis-
sioners in each year the said clerk, collector and treasurer shall
give notice of the making of the levy by posting notice of same
in at least four places in the said town. He shall make out
and mail or deliver in person to each taxpayer, or his agent, a
bill or account of the taxes due by him, giving the amount of
real and personal property with which he is assessed, the rate
of taxation and the amount of taxes due and the date from
which they bear interest. He shall keep a copy of the notice
with a memorandum thereon, of the date of mailing, or deliver-
ing of said notice, as case may be, which shall be prima facie
evidence of the mailing or delivering of same.

170. On and after the first day of January succeeding the
levy for any year the collector may enforce the payment of
taxes by giving a written or printed notice to such delinquent,
or his, or her agent, and if no agent, or absent, by notice in
writing put upon the property of said delinquent, that his,
her or their taxes are due and in arrears, and unless paid
within two months from date of said notice, he will proceed to
collect such taxes in arrears, with interest and costs. If after
the expiration of time given in said notice, the taxes so levied
and in arrears are not paid, the collector shall levy upon any
property of such delinquent he may find in the limits of Sharp-
town ; and if personal property is levied upon, he shall proceed
to sett the same, after giving at least ten days' notice in writing
or by printed handbills posted in said town, describing such
personal property, and the time, place and hour of sale. If
real estate is levied on, the collector shall give notice of the
time, place and hour of sale by advertisement in some news-
paper published in Wicomico county, at least three weeks prior
to day of sale. At the time of sale as per notice given, the
collector shall attend in person, or by authorized deputy in
writing, and proceed to make the sale. In all cases the terms
of sale shall be cash. After the sale the collector shall, in
case of personal property, proceed to distribute the proceeds of
sale, by retaining enough to pay all costs, and taxes and inter-
est, and pay over the balance, if any, to the proper person
entitled thereto. If real estate is sold, he shall report his pro-
ceedings to the Circuit Court for Wicomico county, at the next
term thereof; and the Circuit Court may ratify, or reject such
report and order a new sale. If report is ratified the delinquent