ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

179

made out an alphabetical list of the persons chargeable therewith,

and shall affix opposite their names the respective sums to be col-

lected from each person, and shall specify the amount levied and

annex to the said list a warrant to the tax collector to collect the

same; and the said tax collector shall upon the receipt of said

warrant and list be forthwith chargeable with the aggregate

amount of the taxes levied as shown by said warrant and list and

with interest thereon from the time when the person owing the

same shall be chargeable therewith, and it shall be his duty to col-

lect the same, and the said tax collector before he proceeds to col-

lect any of said taxes shall give bond to the State of Maryland

with sureties owning real estate to be approved by said mayor and

city council in a penalty not less than double the amount of taxes

levied, for the faithful discharge of his duties; and the said tax

collector shall within sixty days after the receipt of said warrant

Taxes.

and list render to each person named therein an account of his

tax, and if by reason of the absence from said city of the party

so named therein or otherwise the said tax collector is unable to

deliver said account to him, then he shall within said sixty days

set up and expose the same to public view upon the assessed

premises, and unless said taxes be paid within thirty days after the

delivery of such account or the posting of the same upon the

property assessed, said tax collector may collect the same by dis-

tress and sale of the goods and chattels, lands and tenements of

the delinquents; and said tax collector shall make to the mayor

and city council monthly returns and payments in such manner

as may be by them directed of all taxes collected by him; and

said tax collector shall receive such compensation for his services

as said mayor and city council may determine not exceeding five

per cent, of the amount levied; and any tax collector who shall

violate any of the provisions of this section shall be subject to

the same penalties and liabilities as are the collectors of State and

county taxes of Harford county.

156. After the proceedings required by the preceding section

shall have been had, if the taxes are not then paid the tax col-

lector shall levy upon any property of the delinquent, and after

giving ten days' notice for personal property, and for real estate

twenty days' notice, of the time and place of sale by advertise-

ment in at least one newspaper in the city of Havre-de-Grace, and

if none be published there, then in at least one newspaper pub-

Notice

lished in the county, and by notice setup at the city hall, he shall

then and there 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 delinquent with interest

thereon, together with all the costs incurred in making the sale,

and paying the surplus if any there be to the owner thereof.