REVENUE AND TAXES. 1049

if the same is so deposited in the mails and is not returnable as undeliv-
ered, and the said collector for the purpose of preserving a record of the
service of such -notice by mail shall note in a book the date of placing in
the mails by envelope containing such bill and notice.

1929, ch. 226, sec. 72.

72. After the proceeding required by Section 70 or 71 shall have been
had, if any taxes or assessment for state and/or county or Baltimore City
purposes of any nature or kind whatsoever, levied or charged against any
part or parcel of ground, improved or unimproved, held in freehold or by
lease, shall not be paid within the thirty-day period after the service of
notice required by Section 70 or 71, the Collector shall proceed within six
months from the service of said notice to enforce payment of the same by
distraint, levy or execution upon said parcel of land of the party failing to
pay, such levy, distraint or execution to be made upon the premises and
notice thereof to be given with a statement attached, showing all taxes due,
interest, penalties and costs, including that of the levy, to the person so in
arrears, or one of them, if more than one, if in possession of the property,
otherwise to be conspicuously posted on the premises so to be sold for taxes.
There shall be incorporated in said notice a warning that if the statement
for taxes, interest, penalties and costs be not paid within thirty days, the
property levied upon will be sold at public sale, and the Collector is hereby
authorized to expose any property so levied upon at public sale at the ex-
piration of said thirty days after having given, in Baltimore City, notice
of the time and place of sale by advertisement once a week for four succes-
sive weeks in at least two of the daily newspapers published in Baltimore
City, and in the counties, notice of the time and place of sale (which place
of sale in the counties shall be at the court-house door) by advertisement
once a week for three successive weeks in at least one newspaper published
in the county and by printed hand bills publicly posted at the Court House
door and at least ten places in the district where the property is located,
one of such notices to be placed upon the premises. Any advertised notice
of sale in the counties shall be deemed sufficient if it contains the house
and place, the year or years for which taxes are due, to whom assessed, the
district where located, the quantity of land, if there be recorded evidence
thereof and a reference to the book or folio where the deed for said prop-
erty may be found, and the date of the deed. In Baltimore City, the ad-
vertisement shall give the name and street number, if any, of the real estate
and with substantial accuracy the frontage and depth of the lot, to whom
last assessed, the year or years for which taxes are due and the amount
thereof. In no case shall a description by metes and bounds be necessary
nor shall a greater amount than four dollars be paid for any newspaper
advertisement as to each piece of property advertised. In the counties,
whenever real estate is susceptible of division so that a part thereof will
sell for enough to pay the taxes due, interest, penalties and all costs, the
Collector may, in his discretion, employ a surveyor to divide the same and
tax as a part of the costs such compensation for the surveyor's services as