BALTIMORE CITY. 907

the property therein specified, unless on or before the day of sale the
entire amount of taxes for which such distraint or levy shall have been
made, with the interest thereon, and costs of making said levy and adver-
tisement, shall be paid.

1880, ch. 230. P. L. L. (1888), Art. 4, sec. 839.

50. Every City Collector who shall sell any goods or chattels levied or
distrained upon for taxes, State or municipal, in Baltimore City, after
due advertisement, as required in the preceding section, shall retain out
of the proceeds of sale the amount of taxes due from the delinquent, for
which such levy or distraint shall have been made, with the interest thereon,
and all costs incurred in making said sale, and shall pay over the surplus,
if any, to the owner of the property so levied upon and sold.

1890, ch. 205. P. L. L. (1888). Art. 4, sec. 841 A. 1900, ch. 229. 1914, ch. 532.
51. The City Collector shall at least two weeks before the taxes become
in arear give notice, by advertisement in two daily papers published in
Baltimore City and in the Municipal Journal, of the day on which all
taxes for the current fiscal year become in arrear; and shall, on the appli-
cation, in persons or by agent or by mail, of any person to whom property
is assessed, deliver or send by mail a bill showing the amount of taxes due
by such person. Two weeks before the day on which such taxes shall by
law be in arrear, he shall give notice bv advertisement in the same way
that all taxes not paid on or before that date will be in arrears, and that
the property on which said taxes are levied will then be subject to be
sold for taxes. And said notice shall further state that unless the taxes
are paid before they become so in arrear, an amount equal to one per
centum per annum of the gross amount thereof, accounting from the date
when said taxes become in arrear shall be added to each bill for taxes
in arrear; and if the same be not paid before they so become in arrear
an amount equal to one per centum per annum of the gross amount of
each bill, accounting from the time said taxes became in arrear to the
time of the payment thereof, shall be added thereto as a penalty, and
collected in the same manner as the bill itself, said penalty to be paid to
the City Collector and by him to the City Register to the credit of the
Mayor and City Council. In the case of escaped or omitted property the
penalty herein provided, and also interest, shall be added to the tax bills
for the current and back years in the same manner as if such property
had not escaped or been omitted.

Benzinger v. Gies, 87 Md. 704.

1904, ch. 386.

51A. In all cases where the City Collector shall commence and carry
on proceedings for the enforcement and collection of taxes under the pro-
visions of this Charter, whether by notice, distraint, levy, advertisement,
sale, report of sale or otherwise, and the term of office of such City Col-
lector shall expire or shall cease by death, resignation, removal or other-
wise, before such proceedings are completed, and, in case of sale, before