ART. 81.] SALES BY COLLECTORS. 1225

Sales by Collectors.

P. G. L., (1860,) art' 81, sec 49. 1844, ch 236, sec. 4 1872, ch. 884.
1874, ch 483, sec 48. 1888, ch. 515.

49. 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 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 there-
after, he will proceed to collect the same by way of distress or
execution, to be levied on said real or personal property. This
section shall not apply to Garrett county.

Mayor, &c. v. Howard, 6 H & J 383. Mayor, &c. v. Chase, 2 G. & J. 376.

Co Comm'rs v. Clarke, 36 Md. 206 Ex Parte Tax Sale, 42 Md. 196.

Ibid. sec. 50. 1844, ch. 236, sec. 5. 1872, ch. 384. 1874, ch. 483, sec. 49..

1888, ch. 515.

50. After the proceedings required by the preceding section
shall have been had, if the said taxes are not then paid, the col-
lector 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 published, and also by notice stuck up at
the court-house door; and if no newspaper ia printed in the
county, then, in addition to the notice at the court-house door, at
two other public places in the neighborhood, 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 auction, the prop-
erty so levied on, for cash to the highest bidder, retaining ont of
the proceeds of such sales the amount of the taxes due from
such delinquent, with interest thereon, together with all the costs