4258 ARTICLE 18.

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 the amount clue in the United States Mail,
with sufficient postage prepaid, addressed to such persons or owners at their
last known post office 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 advertisment 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
advertised shall be sold. The terms of each sale shall be cash. All pur-

chase 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 a°t 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.

Whenever there shall be default in the payment of taxes on personal
property, and the bailiff shall have levied upon the same for non-payment

of said taxes, the bailiff is authorized to sell said property at public sale

after he shall have given notice by advertisement published once a week