DORCHESTER COUNTY. 2203'

Where property continues charged on the assessment books to a person
after his or her death, the statement, account and notice may be delivered-
to his or her executor or administrator, or to his or her adult heirs-at-law,
or to any one of them, and in case their heirs are minors or non compos, to
the guardian or committee of such minors or non compos. If the property
is charged to a non compos or lunatic, it may be delivered to his trustee or
committee.

On the first Wednesday in April following any levy, the clerk, treasurer
and collector may shall proceed to levy an execution on the property, and
the claim for taxes shall, upon the said first Wednesday in April become
an execution. He may seize the real and leasehold property charged on
the assessment book to the delinquent, and any personal goods and chattels
belonging to the same, and such seizure shall become a lien on the per-
sonal property seized from the time of the seizure. He may proceed to-
sell either the real, leasehold, or personal property, or so much as may be-
necessary for his purpose, at public sale, to the highest bidder, on giving
twenty days' previous notice, in the case of real and leasehold property, of
the time, place and terms of sale, by advertisement inserted in some news
paper published in the city, and in the case of personal property, by giv-
ing ten days' previous notice thereof by handbills posted, in four conspicu-
ous places therein. At the day appointed for the sale, the clerk, treasurer
and collector shall attend, and offer and sell so much of the property seized
as may be necessary to pay taxes, interest and expenses. In the case of
personal property, the sale shall at once vest the title thereto in the pur-
chaser. In the case of real or leasehold estate, upon the ratification of the
sale as herein provided, it shall vest the title in fee in the purchaser abso-
lutely. In the case of real estate, the purchaser shall pay an amount of
the purchase money sufficient to pay taxes, interest, costs and expenses
and no more, and shall execute to the clerk, treasurer and collector a bond
or obligation, with approved securities, to pay the balance of such pur-
chase money on the ratification of the sale.

At any time before the ratification of the sale of real or leasehold prop-
erty, the person charged with the taxes under which sale was made, or any
person in his behalf, may pay to the purchaser, his heirs or assigns, the
amount paid to the clerk, treasurer and collector for taxes, interest, costs
and expenses as aforesaid, with interest thereon from the day of sale, at
the rate of fifteen per cent., and such payment, or the tender thereof, shall
render the sale null and void, and such payment shall be an absolute bar
to the ratification of the sale; upon payment as aforesaid, the purchaser,
or his executors, administrators or assigns, shall execute a deed or release,
which shall be recorded as a deed of real estate.

Twelve months after the date of sale, or as soon thereafter as may
be reasonably convenient, the clerk, treasurer and collector and the pur-
chaser shall report the sale to the Circuit Court for said county, sitting
in equity, and in said report the names of all persons interested in the
property shall be mentioned, and they shall be made parties, as would be
done in the case of a creditor's bill. Persons holding judgment, mortgage