ART. 81] SALES BY COLLECTORS. 1813

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 aggre-
gate 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. This section shall not apply to
Garrett or Talbot counties.

Mayor, etc. v. Howard, 6 H. & J. 383. Mayor, etc. v. Chase, 2 G. & J.
376. Co. Commrs, v. Clarke, 36 Md. 206. Ex parte Tax Sale, 42 Md. 196.
Benzinger v. Gies, 87 Md. 708. Hull v. Southern Development Co , 89 Md.
10.

1868, art 81, sec 50. 1860, art. 81, sec. 50 1844, ch. 236, sec. 5.

1872, ch. 384. 1874, ch 483, sec. 49. 1888, ch. 515.

1898, ch. 123, sec. 50. 1900, ch. 619.

51. 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 published 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 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 property so levied on, for cash to the
highest bidder, retaining 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 be any, to the owner thereof.
This section shall not apply to Garrett nor Talbot counties.

Co. Comm'rs v Clarke, 36 Md. 206. Ex parte Tax Sale, 42 Md. 196.
Meyer v. Steuart, 48 Md 423. Steuart v. Meyer, 54 Md. 454. Duvall v.
Perkins, 77 Md. 587

Ibid. sec. 51. 1860, art. 81, sec. 51 1844, ch. 236, secs. 4 and 5.
1874, ch. 483, sec 50. 1888, ch. 515. 1900. ch. 619.

52. The real estate of a delinquent taxpayer may be sold to
pay State, county or city taxes, whether there be personal