ART. 81] SALES BY COLLECTORS AND MINISTERIAL OFFICERS. 1827

1904, art. 81, sec. 63. 1888, art. 81, sec. 62. 1860. art. 81, sec. 70. 1844, ch. 236
sec. 16. 1874, ch. 483, aec. 62.

65. If any collector shall have good reason to believe that he will be
lesisted by violence in the discharge of his duty in making a sale, he
may, prior to the day of sale, summon the posse comitatus for his pro-
tection and the protection of peaceable persons attending such sale; and
the said posse comitatus when so summoned and attending shall be paid
as hereinbefore directed, and shall be liable to be proceeded against as
hereinbefore provided for failing or refusing to attend.

Ibid. sec. 64. 1888, art. 81, sec. 63. 1860, art. 81, sec. 69. 1844, ch. 23G,
sec. 10. 1874. ch. 483, sec. 61.

66. If any person shall strike or assault a collector in the discharge
of his duty, or shall strike or assault any person serving as one of 'the
posse comitatus, or shall strike or assault any person to deter or prevent
his bidding at a collector's sale, or for having bid at such sale, he shall,
on indictment and conviction thereof, be subject to a fine of not less than
one hundred nor more than five hundred dollars, and to imprisonment
for not less than two nor more than twelve months.

Ibid. sec. 65. 1892, ch. 577, sec. 63 A.

67. On the final ratification of any sale of real estate made by a tax
collector or other person authorized under the provisions of this article
to make the same, and after the period allowed for redemption shall
have expired, the clerk of the court ratifying and confirming said sale
shall forthwith proceed to record and properly index the proceedings
relating to said sale in a well-bound book to be kept for the purpose,
for which recording and indexing he shall be entitled to charge the same
fees as in the case of the recording and indexing of other sales of real
estate now required by law to be recorded, which fees shall be taxed as
part of the costs of the proceedings, to be paid out of the proceeds of
said sale of real estate, if there shall be so much remaining after the
satisfaction of the taxes, charges on said real estate and the costs of
sale as provided by this article to be paid; otherwise to be charged,.
against and paid by the purchaser.

Sales by Ministerial Officers.

Ibid. sec. 66. 1888, art. 81. sec. 64. 1860. art. 81, sec. 71. 1843. ch. 208.
sec. 7. 1874, ch. 483, sec. 63. 1892, ch. 518.

68. Whenever a sale of either real or personal property upon which
taxes are due and payable shall be made by any ministerial officer, under
judicial process or otherwise, all sums due and in arrears for taxes,
upon such property, from the party whose property is sold shall be first
paid and satisfied; and the officer or person selling shall pay the same
to the collector of the county or city, if any, or to the treasurer if there-
be no collector.

Although taxes are not a lien on personal property—see section 49—pay-
ment is to be made undef this section irrespective of whether an actual lien
has been acquired by distress. This section is not limited in its application