ART. 11. ] LEVY AND COLLECTION OF TAXES.

on all sums paid by him on or before the fifteenth day of October of
the said year, a deduction of four per cent.; and on all sums paid by
him on or before the fifteenth day of November of the said year, a
deduction of three per cent.; which deduction shall, in each case, be
noted by the treasurer upon the receipt given to said collector.
And it is the meaning of this section that the said deductions shall
be made from the gross amount of the State taxes placed for col-
lection in the hands of said collector, and shall not be in addition to
those made in favor of the taxpayers

105

48. Whenever a collector shall find it necessary to proceed by
way of distress or execution to collect State, or any other taxes, he
shall first leave with the party by whom the taxes are to be paid, or
with one of them if more than one, or at his or their usual place of
abode, or at the usual place of abode of one of them, if said parties
or any of them reside in said county or city, or, if none of the said
parties live in the said county or city, set up the same on the land
or premises where land or other real estate is to be distrained or sold,
or deliver to any person in possession thereof a statement showing
the aggregate amount of property of every description with which the
person is assessed, and the amount of the taxes due thereon, with a
notice annexed thereto that unless the taxes so due are paid within
thirty days thereafter, he will proceed to collect the same by way of
distress or execution, to be levied on said real or personal property.

Id s 48
How collectors
may enforce
payment of
taxes
39 Md 465.

49. After the proceedings required by the preceding section shall
have been had, if the said taxes are not then paid, the collector shall
levy upon any property of the delinquent; and after giving twenty
days' notice of the time and place of sale by advertisement in at
least one newspaper in the county or city where a newspaper is pub-
lished, and also, by notice stuck up at the court-house door; and if
no newspaper is printed in the county, then in addition to the notice
at the court-house door, at two other public places in the neighbor-
hood, shall, agreeably to said notice, either on the premises, or at the
court-house door of the county or city, proceed to sell by public auc-
tion the property so levied on for cash to the highest bidder; retain-
ing out of the proceeds of such sales the amount of the taxes due
from such delinquent, with interest thereon, together with all the
costs incurred in making the sale, and paying the surplus, if there

Id s 49
Further
proceedings
39 Md 46. 1
36 Md 207.
25 Md. 153

be any, to the owner thereof.
50. The real estate of a delinquent taxpayer may be sold to pay
State, county, or city taxes, whether there be personal property or
not, the collector complying with the provisions of the two preceding
sections.
51. In all cases where lands held in fee simple or by lease have

Id s 50
Heal estate of
delinquent may
be sold to pay
taxes, whether
there be per-
sonal property
or not
39 Md 465

been sold, or shall be sold, for payment of taxes in arrears, accord-
ing to the provisions of existing laws, it shall be the duty of the col-
lector of taxes to report the said sale, together with all the proceed-
ings had in relation thereto, to the Circuit Court of the county where
said lands are situate, or, when said lands are situate in the city of

Id s 51
Sales of land
held in fee or by
lease for pay-
ment of taxes,
to be reported
to court for
ratification