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138
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LAWS OF MARYLAND.
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116 A. All taxes shall be due on the first day of July next
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succeeding their levy, and shall bear interest from that date, in
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addition to which interest if they shall remain unpaid after the
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first day of November there shall be added thereto and become
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due and payable therewith a penalty of one-half of one per cent.
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each month they shall remain unpaid until a sale for default of
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such payment shall have been made and finally ratified by the
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Due
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court; if any tax shall remain unpaid after the first day of
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December next following the levy thereof, the treasurer shall
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thereupon levy on sufficient personal property of the person in
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default, and after giving notice as required in case of sale of
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personal property upon execution, shall sell at public auction
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enough to satisfy and pay the costs and expenses of such sale,
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including his fees and the tax, interest and penalties.
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116 B. On the second Monday in January of each year the treas-
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urer shall make up and publish weekly for six consecutive weeks
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a list of all taxes in default and not collected by him from per-
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sonal property as by law provided, which list shall contain the
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name or names of the person or persons assessed, a brief descrip-
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tion of the property by district of location, its descriptive name
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of identification, the liber and page of the county land records
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wherein is recorded conveyance thereof to the person or persons
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assessed, and the amount of the tax assessed and in default, with
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To publish
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the interest and penalties accrued and to accrue thereon to day
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of sale as hereinafter provided, to which list shall be appended
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a notice that if such tax or taxes be not sooner paid together
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with the interest, penalties and pro rata cost of all such adver-
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tising before the first Monday of March then next; he will, in
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conformity with this law, at his office on that day at ten o'clock,
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a. m., proceed to offer each and every the said parcels of lauds
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and premises for sale to the highest bidder for cash, beginning
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with the first parcel of said list and so in order, continuing from
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day to day from ten o'clock, a. m., to three o'clock, p. m., Sun-
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days excepted, until all shall have been offered for sale.
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116 C. On said first Monday of March the said treasurer shall
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To sell
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proceed to sell any and all pieces of such property on which the
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taxes etc., aforesaid shall not then have been paid and shall con-
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tinue such sale each secular day until every parcel shall have
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been so offered.
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116 D. Upon payment of the purchase money immediately upon
the conclusion of the sale the treasurer shall execute and deliver
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to the purchaser a certificate of sale upon presentation and sur-
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render of which he or the assignee and lawful holder of such
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certificate shall receive from said treasurer in case such sale be
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not ratified by the court as hereinafter provided immediate return
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of his purchase money with interest thereon, or in case such sale
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shall be so ratified and the property shall not be redeemed by the
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