2596 ARTICLE 81.

An. Code, sec. 65. 1904, sec. 63. 1888, sec 62. 1844, ch. 236, sec. 16. 1874, ch. 483, sec. 62.
71. If any collector shall have good reason to believe that he will be
resisted 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 protection
and the protection of peaceable persons attending such sale; and the said
posse comitatus when so summoned and attending shall be paid as herein-
before directed, and shall be liable to be proceeded against as hereinbefore
provided for failing or refusing to attend.

An. Code, sec. 66. 1904, sec. 64. 1888, sec. 63. 1844, ch. 236, sec. 10. 1874, ch. 483, sec. 61.

72. 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 bid-
ding at a collector's sale, or for having bid at such sale, he shall, on indict-
ment and conviction thereof, be subject to a fine of not less than one hun-
dred nor more than five hundred dollars, and to imprisonment for not
less than two nor more than twelve months.

An. Code, sec. 67. 1904, sec. 65. 1892, ch. 577, sec. 63A.

73. 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 record-
ing 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 re-
quired 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.

An. Code, sec. 68. 1904, sec. 66. 1888, sec. 64. 1843, ch. 208, sec. 7. 1874, ch. 483, sec. 63.

1892, ch. 518.

74. 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 sec. 56—payment is to
be made under this section irrespective of whether an actual lien has been acquired by
distress. This section is not limited in its application to state taxes, and it applies to
attachment cases. Taxes which are in arrears when sale is made are chargeable
against fund. Where part only of the goods are sold, the taxes on entire goods must
be paid out of proceeds of goods sold. Degner v. Baltimore, 74 Md. 146 (decided
prior to act of 1892, ch. 518).