762

LAWS OF MARYLAND.

making such execution, leave with the party by whom

the taxes are to be paid, or at his usual place of

abode, or on the premises, if the party does not re-

Statement of

side in town, a statement showing the amount of

taxes due.

taxes due thereon, with a notice thereto annexed

that unless the taxes are paid within thirty days

thereafter he will proceed by ways of distress or levy

to collect the same.

SEC. 42. And be it enacted, That if after giving the

thirty days' notice, as directed in the preceding sec-

tion, the said taxes are not paid, the treasurer shall

levy upon either the real or personal property of the

May sell at

delinquent, and sell the same at public sale, either

public sale.

on the premises or at some public place in said town,

having first given twenty days' notice in writing or

print of the time and place of said sale, said notice

to be posted in not less than three public places in

said town. The treasurer shall sell so much of said

property as may be necessary to pay the amount of

taxes due from such delinquent, with the cost incur-

red by said treasurer, and shall, if it be real estate,

convey the same to the purchaser upon payment of

the purchase money, and shall pay any amount over

and above the taxes and costs, for which the prop-

Poundage

erty may sell, to the party for whose taxes the prop-

fees allowed.

erty is sold ; and the said treasurer shall be entitled

as his cost to fifty cents on each and every levy so

made, and the poundage fees allowed to sheriffs on

executions.

SEC. 43. And be it enacted, That every treasurer

shall be allowed the term of one year after the expi-

Time allowed

ration of the time for which he was elected to collect

for settling.

and render his accounts of all balances due him, in

the same manner as he could collect the same before

the expiration of his term of office ; and if any treas-

urer shall fail to account and pay over the money he

has collected, or ought to have collected, within the

time required by law, his bond may be put in suit,

and he shall be chargeable with interest from the

time the money ought to have been paid.

SEC. 44. And be it enacted, That the Commission-

Commission-
ers may pur-
chase.

ers of Laurel may purchase and hold any property,
real, personal or mixed, and dispose of the same for

benefit of said town.