WICOMICO COUNTY. 5131

two months from date of said notice, he will proceed to collect such taxes
in arrears, with interest and costs. If after the expiration of time given
in said notice, the taxes so levied and in arrears are not paid, the collector
shall levy upon any property of such delinquent he may find in the limits

of Sharptown; and if personal property is levied upon, he shall proceed to
sell the same, after giving at least ten days' notice in writing or by printed
handbills posted in said town, describing such personal property, and the
time, place and hour of sale. If real estate is levied on, the collector shall
give notice of the time, place and hour of sale by advertisement in some
newspaper published in Wicomico county, at least three weeks prior to day

of sale. At the time of sale as per notice given, the collector shall attend
in person, or by authorized deputy in writing, and proceed to make the
sale. In all cases the terms of sale shall be cash. After the sale the col-
lector shall, in case of personal property, proceed to distribute the proceeds
of sale, by retaining enough to pay all costs, and taxes and interest, and
pay over the balance, if any, to the proper person entitled thereto. If real
estate is sold, he shall report his proceedings to the Circuit Court for
Wicomico county, at the next term thereof; and the Circuit Court may
ratify, or reject such report and order a new sale. If report is ratified
the delinquent owner or owners of property sold may redeem such property
within six months from day of sale, by paying to the purchaser the amount
paid the collector for the property, with twenty-five per cent, additional.
If not redeemed in six months, the collector or his legal representative shall

give a deed to the purchaser, and such deed shall convey all the title of the

delinquent in such property so sold the purchaser. The collector shall be
entitled to charge a commission of ten per cent, on amount of taxes the
property is sold for. That in addition to the remedy above provided for
the enforcement of taxes so levied, the collector may, in the name of the
"Commissioners of Sharptown," by suit and execution enforce the pay-
ment and collection of taxes, in the same manner and to the same extent
as debts due and owing individuals are now or may be hereafter collected
"by process of law.

1912, ch. 635, sec. 171.
358. The Commissioners shall, on or before the first Tuesday in Octo-

ber annually levy upon the assessable property subject to taxation for
town purposes a sum sufficient for all general purposes, not to exceed fifty
cents on the one hundred dollars of the assessed value thereof; and such
sums as may hereafter be authorized by the Acts of the General Assembly
of Maryland for the liquidation and payment of indebtedness of said
town, or any bonds thereof and interest thereon, to be issued under auth-
ority of law hereafter passed; which said taxes when assessed and levied
shall be a lien upon the real, personal and mixed property against which
it is so assessed; provided, however, that the collector may seize and take
and sell any property of the owner for the purpose of enforcing payment of
such taxes due and owing. Said taxes shall bear interest from the first
day of January succeeding the levy, and all taxes not paid and in arrears
after the first day of January next succeeding said levy may be collected
as hereinbefore set forth.