WICOMICO COUNTY. 5151

ment books of said Town, with names of owners of property arranged
alphabetically, and the property so described as to identify same, stating
the value of eace piece thereof. He shall keep full and fair account of
all money received by him and of money paid out, and all moneys paid
out shall be by check upon some bank where said money shall be deposited,
and such payments shall be made only upon order of the Commissioners
recorded in their minutes.

1927, ch. 278, sec. 11.

413. Immediately after the levy is made by the Commissioners in each
year the said clerk, collector and treasurer shall give notice of the mak-
ing of the levy by posting notice of same in at least four places in the
said Town. He shall make out and mail or deliver in person to each
taxpayer, or his agent, a bill or account of the taxes due by him, giving
the amount of real and personal property with which he is assessed, the
rate of taxation and the amount of taxes due and the date from which
they bear interest. He shall keep a copy of the notice with a memoran-
dum thereon, of the date of mailing or delivering of said notice, as case
may be, which shall be prima facie evidence of the mailing or delivering
of same.

1927, ch. 278, sec. 12.

414. On and after the first day of January succeeding the levy for any
year the collector may enforce the payment of taxes by giving a written
or printed notice to such delinquent, or his, or her agent, and if no agent,
or absent, by notice in writing put upon the property of said delinquent,
that his, her or their taxes are due and in arrears, and unless paid within
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 Willards; 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 hand-bills posted in said Town, describing such personal prop-
erty, 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 collector 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 pro-
ceedings 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