1822 REVENUE AND TAXES. [ART. 81

personal property. This section shall not apply to Garrett or Talbot
counties.

The validity of tax sales depends on a substantial compliance by the col-
lector with all the essential requirements of the statute. Where it is proven
that the party upon whom the notice prescribed by this section was alleged
to have been served, was at the time deceased, the proceedings are fatally
defective, the notice required by the statute being jurlsdictional. Benzinger
v. Gies, 87 Md. 708; Taylor v. Forrest, 96 Md. 531; Shaw v. Devecmon, 81
Md. 217; Guisebert v. Etchisou, 51 Md. 485; Polk v. Rose, 25 Md. 153.

Where taxes on land are not due in the lifetime of the testator, his
devisees and not his executors, should be served with the notice prescribed
by this section. If creditors have instituted proceedings for a sale of the
property and a decree has passed, the property is in the constructive posses-
sion of the court and the collector should secure the taxes due by an appro-
priate order of court. Prince George's County v. Clarke, 36 Md. 219.

This section and the following ones have no relation to section 162, which
imposes upon a corporation the duty of collecting the tax payable by the
shareholders on corporate stock owned by them. Hull v. Southern Develop-
ment Co.. 89 Md. 10.

Where a statute authorizes the collection of taxes by distress or an action
of debt, an action of assumpsit will lie, the remedy by distress or debt being
cumulative only. Baltimore v. Howard, 6 H. & J. 383.

The change wrought in this section by the act of 1872, ch. 384, was as
to the mode of serving the statement and notice. Ex parte Tax Sale of Lot
172, 42 Md. 198.

This section referred to in construing section 54—see notes thereto. Dyer
v. Boswell, 39 Md. 469.

Cited but not construed in Magraff v. Cunningham, 57 Md. 586.

See art. 83, sec. 12.

1904, art. 81, sec. 51. 1888. art. 81, sec. 50. 1860, art. 81. sec. 50. 1844, ch. 236,

sec. 5. 1872. ch. 384. 1874. ch. 483. sec. 49. 1888, ch. 515.

1898, ch. 123, sec. 50. 1900, ch. 619.

53. After the proceedings required by the preceding section shall
have been had, if the said taxes are not then paid, the collector shall
levy upon any property of the delinquent; and, after giving twenty days'
notice of the time and place of sale by advertisement in at least one
newspaper in the county or city where a newspaper is published and also
by notice stuck up at the court-house door and if no newspaper is printed
in the county, then in addition to the notice at the court-house door at
two other public places in the neighborhood, shall, agreeably to said
notice, either on the premises, or at the court-house door of the county
or city, proceed to sell by public auction, the property so levied on, for
cash to the highest bidder, retaining out of the proceeds of such sales
the amount of the taxes due from such delinquent, with interest thereon
together with all the costs incurred in making the sale and paying the
surplus, if there be any, to the owner thereof. This section shall not
apply to Garrett nor Talbot counties.

Before a collector can sell for taxes, he must make a levy and the levy

must be lawfully made; otherwise, he has no power of sale. Levies held to

be nugatory. Duvall v. Perkins. 77 Md. 587.

This section held not to govern as to the place where a tax sale (in 1879)

might be made in Baltimore city. In view of the local law applicable to that

city. Under such law. a tax sale might be made at the exchange sales

room. McMahon v. Crean, 109 Md. 667.
As to the notice of a tax sale required by the local law applicable to

Baltimore city, see Steuart v. Meyer, 54 Md. 454.