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ments and levy for such tax, as may be owing by the
party, with a notice to said bill annexed, that unless
the said bills are paid within twenty days thereafter,
the said collector will proceed to enforce collection by
distraint, after which, if the tax payer aforesaid shall
fail to make payment, the said collector is authorized
to levy upon either the real or personal property of
the person neglecting to pay, and to expose the same
for public sale after ten days' public notice of time,
place, and cause of such sale, by advertisement in at
least one newspaper published in Baltimore county,
and by hand bills posted at, at least two public places
in the neighborhood of said property, for cash, to the
highest bidder, and shall be entitled to retain out of
the proceeds of such sale the amount of taxes due,
together with all costs incurred by said collector in
making such sale; and should the proceeds of such
sale exceed the amount of taxes due and costs incurred,
then the said collector shall pay over such excess to
the owner of the property so sold, and shall execute
and deliver to the purchaser (should the property sold
be real estate) a good and sufficient deed therefor.
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60. In all cases of the sale of real estate under the
preceding section, the party owing the same prior to
the sale, shall be authorized to redeem the said estate by
payment to the purchaser thereof, within the period of
two years from the date of such sale, the amount of
the purchase money for which the same may have been
sold, with interest thereon at the rate of fifteen per
centum per annum, from the date of the day of sale,
together with the full value of any improvements
which may have been put upon the property by the
purchaser thereof.
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Redemption.
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61. The costs to collectors in making a distress for
taxes, as herein authorized and directed, shall be as
follows : The summoning and swearing two appraisers
and making out a schedule, two dollars; and the ap-
praisers shall be entitled to one dollar each for their
services. If the property be sold, .said collector shall
receive five per centum on the gross amount of sales
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Costs.
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