ST. MARY'S COUNTY. 4323

such appeal, and they shall give reasonable notice of all such meetings,
and may increase or abate such assessment as they may deem best.

1904, ch. 401, sec. 67.

102. The Commissioners may levy on or before the last Monday of
July annually on the assessable property of the town or corporation a sum
sufficient for all general purposes, such taxes not to exceed twenty-five
cents on the one hundred dollars' worth of property. Such taxes, when
levied, shall be a preferred lien upon the property assessed, and shall be
due and demandable on the first Monday in August in each year. After
being levied for the collection of taxes so levied, from which time said
taxes shall draw six per cent, interest, the Commissioners shall annually
appoint a collector of taxes within the corporate limits of said town, who
may be the bailiff of said town, on or before the second Monday of July
in each year, and the said collector shall within ten days after his appoint-
ment, give bond to the State of Maryland in double the amount of taxes
to be collected and conditioned upon the faithful performance of the trust
reposed in him as collector, with sureties to be approved by the Commis-
sioners, and on failure to give bond within the time specified, the Com-
missioners shall appoint another person as collector.

1904, ch. 401, sec. 68.

103. In order to enforce collection of taxes due and in arrears it shall
only be necessary to notify the delinquent taxpayer, by written notice
delivered to said delinquent, or by notice posted on his or her premises,
that unless his or her taxes due and in arrears are paid within twenty days
from date of said notice, with all interest and costs thereon, the property
will be sold according to law without any levy or appraisement, and after
giving at least thirty days' notice of the time, terms and place of sale,
which place shall be the Court House door for real estate and on premises
of delinquent for personalty, by advertisement in one newspaper in St.
Mary's County for real estate, and by posting notices in at least three
public places in said corporation for personalty, the collector shall proceed
to sell at the advertised sale mentioned, by public auction, the property for
cash to the highest bidder, retaining out of the proceeds amount of taxes
due from such delinquent, with six per cent, interest thereon, together with
all costs of making such sale, including an auctioneer's fee and the adver-
tisement thereof. He shall pay the surplus, if any, to the owner of the
property so sold. In case of sale of real estate, the same shall be recorded
to the Circuit Court for St. Mary's County for ratification, which court
shall ratify the same if no objection be offered to said ratification, after the
publication of an order nisi, as required in sales made on the equity side of
the Circuit Court of Maryland, and if not redeemed within six months, the
collector shall convey the same in fee simple to the purchaser or purchasers
thereof. In case of sale of real estate, where it is found that part of the
property upon which the taxes is levied and in default will pay the whole
amount of taxes, the said collector shall sell only such part of the real estate