REVENUE AND TAXES. 505

if the same is so deposited in the mails and is not returnable as undeliv-
ered, and the said collector for the purpose of preserving a record of the
service of such notice by mail shall note in a book the date of placing in
the mails by envelope containing such bill and notice.

1929, ch. 226, sec. 72.

72. After the proceeding required by Section 70 or 71 shall have been
had, if any taxes or assessment for state and/or county or Baltimore City
purposes of any nature or kind whatsoever, levied or charged against any
part or parcel of ground, improved or unimproved, held in freehold or by
lease, shall not be paid within the thirty-day period after the service of notice
required by Section 70 or 71, the Collector shall proceed within six months
from the service of said notice to enforce payment of the same by distraint,
levy or execution upon said parcel of land of the party failing to pay, such
levy, distraint or execution to be made upon the premises and notice thereof
to be given with a statement attached, showing all taxes due, interest, penal-
ties and costs, including that of the levy, to the person so in arrears, or one
of them, if more than one, if in possession of the property, otherwise to be
conspicuously posted on the premises so to be sold for taxes. There shall be
incorporated in said notice a warning that if the statement for taxes, inter-
est, penalties and costs be not paid within thirty days, the property levied
upon will be sold at public sale, and the Collector is hereby authorized to
expose any property so levied upon at public sale at the expiration of said
thirty days after having given, in Baltimore City, notice of the time and
place of sale by advertisement once a week for four successive weeks in at
least two of the daily newspapers published in Baltimore City, and in the
counties, notice of the time and place of sale (which place of sale in the
counties shall be at the court-house door) by advertisement once a week
for three successive weeks in at least one newspaper published in the county
and by printed hand bills publicly posted at the Court House door and at
least ten places in the district where the property is located, one of such
notices to be placed upon the premises. Any advertised notice of sale in
the counties shall be deemed sufficient if it contains the house and place,
the year or years for which taxes are due, to whom assessed, the district
where located, the quantity of land, if there be recorded evidence thereof
and a reference to the book or folio where the deed for said property may
be found, and the date of the deed. In Baltimore City, the advertisement
shall give the name and street number, if any, of the real estate and with
substantial accuracy the frontage and depth of the lot, to whom last as-
sessed, the year or years for which taxes are due and the amount thereof.
In no case shall a description by metes and bounds be necessary nor shall a
greater amount than four dollars be paid for any newspaper advertisement
as to each piece of property advertised. In the counties, whenever real
estate is susceptible of division so that a part thereof will sell for enough
to pay the taxes due, interest, penalties and all costs, the Collector may,
in his discretion, employ a surveyor to divide the same and tax as a part
of the costs such compensation for the surveyor's services as may be just,