QUEEN ANNE'S COUNTY. 4201

and all property of the person, partnership or corporation against whom
they may be levied.

The taxes so levied shall be due and payable on the first day of No-
vember next succeeding the levy thereof, and shall bear interest from and
after that date.

It shall be the duty of the bailiff of the town as soon as possible after
the levy has been made to notify each person against whom, or the known
owner of each piece of property against which, any tax has been levied by
placing a tax bill showing amount due in the United States Mail, and
with sufficient postage prepaid, addressed to such persons or owners at
their last known postoffice address. In case any address may be unknown
such bills shall be posted on and in front of the Municipal Building of
the town.

All taxes shall be paid to said bailiff. All taxes levied against real and
personal property in said town which are not paid on or before the thirty-
first day of December in the year of their levy shall be in default and
deemed in arrear, and it shall then be the duty of the bailiff to advertise
all such real property for public sale on the second Saturday in February
of the year succeeding the year for which said taxes remain unpaid by
advertisement in a weekly newspaper published in Queen Anne's County,
at least three weeks before the day of sale, which advertisement shall state
the day of sale, the name of the party in which the property is assessed,
if known, the amount of taxes, with interest and costs, and also a descrip-
tion of the property sufficient to identify the same. Said sale shall be held
at some public place in said town named in said advertisement and shall
commence at ten o'clock A. M., and shall continue until all property ad-
vertised shall be sold. The terms of each sale shall be cash. All purchase
money for said property not paid on day of sale shall bear interest at the
rate of twelve per cent, per annum from the day of sale until paid.

In taxing the costs of said sales there shall be included the cost of
advertisement and a commission to the bailiff for collecting the taxes of
ten per cent, on the gross tax and a fee of one dollar.

All property which may be sold for taxes may be redeemed by the

owner within one year and one day from day of sale upon the payment by
the owner of the taxes due at time of sale, costs of sale, and interest from
day of sale at the rate of fifteen per cent, per annum.

If the property so sold shall not be redeemed as above set forth, the
bailiff of the town shall, when required and upon full payment of the
purchase money and all costs and interest, execute a deed for the same
to the purchaser.

The power to convey hereby given is hereby also conferred upon the
successor or successors in office of the bailiff making the sale. Where
taxes on both real and personal property are in arrear and said real and
personal property are owned by the same person, the real property shall
be sold for taxes due by said owner on his personal property as well as

on his real property. Power is hereby given the bailiff to levy upon any
personal property upon which taxes may be due and in arrears.