1344 HARFORD COUNTY. [ART. 13.

collected from each person, and shall specify the amount levied,
and annex to the said list a warrant to the bailiff to collect the
same; and the said bailiff shall, within sixty days after the
receipt of such warrant and list, render to each person named
therein an account of his tax; and unless the same be paid,
within thirty days after the delivery of such account, he may
collect the same by distress and sale of the goods and chattels,
lands and tenements of the delinquents; and he shall account for
the amount of such assessment to the mayor and city council, and
shall make monthly returns and payments in the manner directed
by them, of all taxes collected by him, under penalty of double
the amount thereof.

1883, ch. 220.

156. After the proceedings required by the preceding section
shall have been had, if the said taxes are not then paid, the
bailiff 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 city of Havre de
Grace, and if none be published there, then in at least one news-
paper published in the county, and by notice stuck up at the city
hall, he shall then, agreeably to said advertisement and notice,
either on the premises or at the door of the city hall of Havre de
Grace, proceed to sell by public auction the property so levied
on, for cash, to the highest bidder, retaining out of the proceeds
of such sales the amount of taxes due from such deh'nquent, with
interest thereon, together with all the costs incurred in making
the sale, and paying the surplus, if there be any, to the owner
thereof.

Ibid.

157. The real estate of a delinquent taxpayer may be sold to
pay city taxes, whether there be personal property or not, the
bailiff complying with the provisions of the two preceding sec-
tions.

Ibid.

158. In all cases where lands held in fee simple or by lease
shall be sold for payment of taxes in arrears, according to the
provisions of existing laws, it shall be the duty of the bailiff to
report the said sale, together with all the proceedings had in
relation thereto, to the circuit court for Harford county; and the