ART. 4.] TAXES. 555

for non-payment of any taxes, State or municipal, due by the
owner thereof, before making sale of the property so distrained
or levied upon, said collector shall give notice by advertisement
published twice a week for one week prior to the day of sale, and
also on the day of sale, in three of the daily newspapers published
in said city, one of which shall be in the German language, that
he will sell for cash, at public auction to the highest bidder, on the
day and at the time and place mentioned in said advertisement, the
property therein specified, unless on or before the day of sale the
entire amount of taxes for which such distraint or levy shall have
been made, with the interest thereon, and costs of making said
levy and advertisement, shall be paid.

1880, ch. 230.

839. Every collector who shall sell any goods or chattels
levied or distrained upon for taxes, State or municipal, in Balti-
more city, after due advertisement, as required in the preceding
section, shall retain out of the proceeds of sale the amount of
taxes due from the delinquent, for which such levy or distraint
shall have been made, with the interest thereon, and all costs in-
curred in making said sale, and shall pay over the surplus, if any,
to the owner of the property so levied upon and sold.

1861, ch. 94.

840. All taxes now levied, or which hereafter may be levied
in the city of Baltimore, shall be collected within four years from
the levying of the same; and the collection of taxes shall not be
enforced by law after the lapse of said four years, and the party
from whom said taxes may be demanded may plead this section in
bar of any recovery of the same.

Mayor, &c. v. Greenmount Cemetery, 7 Md, 517. Gunther v. Mayor, &c.,
55 Md. 457. Gould v. Mayor, &c , 58 Md 46. Sams v. Same, 59 Md. 378.

Ibid

841. Any person enforcing or attempting to enforce the col-
lection of any tax after the lapse of four years, as provided in the
preceding section, shall be liable to a penalty of twenty dollars
for each and every offence, recoverable before a justice of the
peace, in the name of the State, one-half to the informer, the
other half to the city of Baltimore.