1828 SOMERSET COUNTY. [ART. 20.

sitting, and a failure to comply with said requirements shall sub-
ject the collector so failing, to a lops of the discount allowed him
during said sitting.

1888, ch. 137.

223. Each collector may receive any part of the levy list on
payment of taxes at any time, subject to the same rate of dis-
count that he is directed to allow on taxes paid.

Ibid.

224. On the first day of January next after the taxes are levied,
as hereinafter required, they shall be deemed to be due and in
arrear, and shall bear interest from that day; and the collectors,
shall each make out for the delinquents in his collection district,
a statement showing the amount due from said delinquents, and
shall at once present the statement to such delinquent or his agent,
and if there be no owner or agent in the county, shall stick up the
same on the land, together with a notice that unless the taxes so
due are paid before the first day of December next; and in default
of payment at expiration of such time, the collector shall at once
proceed to levy on, take into possession, advertise and sell, after
ten days, the personal property, if any, of the delinquent, sufficient
to pay the taxes due and in arrears, with interest and costs; and
when there is no personal property, the collector shall summon
the county surveyor and two appraisers, who shall proceed to
value at cash value, and lay off sufficient land of the delinquent,
if the same is divisible, to pay the taxes due and in arrears, with
interest and all costs—for which service the surveyor shall receive
four dollars for survey and plat, and the appraisers one dollar each ;
and upon the return of the plat of the survey or the appraisement,
and a copy of his notice, with -an affidavit as to the time and
manner-of its service by the collector, the court shall, if the pro-
ceedings of the collector have met the requirements of this sub-title
of this article, order a sale of the land so laid off by the collector,
and prescribe the time, manner and terms of such sale; and a sale
made under such order shall be ratified, unless the owner of the
property so sold as aforesaid shall, within three months from the
day of said sale, on application to said court, show and prove to
said court that said collector has not complied with the terms of
said order directing said sale, or has unfairly made said sale, in