CARROLL COUNTY. 1823

and county taxes, for the year ....... levied on the property with which

you are assessed, amounting to the sum of........ dollars and........

cents, are due and in arrear, and unless the same are paid within thirty
days from the date hereof, with interest thereon, I will proceed to collect
the same according to law."

P. L. L., 1888, Art. 7, sec, 131. 1874, ch. 512.

317. After the proceedings required by the preceding section shall
have been had, if the said taxes are not then paid, it shall only be necessary
for the collector to levy on the real or personal property, or both, of any
delinquent within the limits of Carroll county; and after giving at least
twenty days' notice of the time, place and terms of sale, by advertisement
in not less than one newspaper published in said county, he shall, on the
premises or at the court house door of said county, proceed to sell by public
auction the property so levied on, for cash, to the highest bidder, retaining
out of the proceeds of such sale the amount of the taxes due from such
delinquent, with the interest thereon, together with the costs and expenses
incurred in making such sale, and he shall pay the surplus, if any, to
the owner thereof.

Condon v. Maynard, 71 Md. 601.

P. L. L., 1888, Art. 7, sec. 132. 1874, ch. 512.

318. Nothing contained in the three preceding sections shall authorize
any collector to sell more of any tract of land or lot of ground than may
prove sufficient to discharge the taxes and legal charges thereon due, unless
the County Commissioners shall be of the opinion that such lot of ground
or tract of land will not admit of division without material injury to the
owner thereof, and shall previously direct the collector to make sale thereof
without division, and unless an entry of such authority to such collector
be previously made upon the minutes of the proceedings of said Com-
missioners.

P. L. L., 1888, Art. 7, sec. 133. 1874, ch. 512.

319. The County treasurer shall in each and every year, as soon as
the County Commissioners shall have made their annual levy, give notice
by advertisement in two newspapers published in said county, or in such
other manner as said Commissioners shall direct, which notice shall be as
follows, or to the following effect, viz: "This is to give notice that the
County Commissioners of Carroll County have this day made their annual
levy on the assessable property of said county, for State and county taxes,
for the year (insert particular year) ; that all persons or incorporated
institutions that shall pay their State and county taxes on or before the
first day of September next, shall be entitled to a deduction of five per
centum on the amount of said State taxes and two per centum on the
amount of their county taxes; and if paid on or before the first of October
next, a deduction of four per centum on their State taxes; and if paid on
or before the first day of November next, a deduction of three per centum
on their State taxes; that said taxes will be in arrear on the first day of