124 LAWS OF MARYLAND. [CH. S3

Code of Public Local Laws of Maryland (1930 Edition), title
"Frederick County", sub-title "Treasurer", be and they are
hereby repealed and re-enacted, with amendments, to read as
follows:

813. Immediately upon the first day of January in each and
every year he shall make an alphabetical list by election dis-
tricts in their numerical order, of taxes due and in arrears,
which list shall contain the names of the person or persons or
body corporate assessed with property upon which taxes are
due and in arrears, a brief description of the property, and
such references to conveyances as will render the same certain
of identification and the amount of the tax levied and in
arrears, with the interests and costs accrued, and to accrue
thereon, to the day of sale, and shall notify the said person or
persons or body corporate by mail that if said tax or taxes are
not paid on or before the second Monday in April next ensuing,
together with the interest accrued thereon and the proportional
costs of notice and fees, he will proceed at ten o'clock A. M.
on said second Monday in April at the Court House in said
county, to offer each and every of said parcels of land and
premises for sale to the highest bidder for cash, which said
list and notice shall be published in at least two newspapers
printed and published in said county once a week for three
successive weeks prior to the second Monday in April, and
on said second Monday in April the Treasurer shall at the
hour and place named in said advertisement proceed to sell
any and all such pieces or parcels of land and premises, be-
ginning with the first on said lists, and so on in order, upon
which taxes, interest, costs and fees shall not then have been
paid, and shall continue such sale on each secular day, legal
holidays excepted, from ten o'clock A. M. until three o'clock
P. M. until every parcel shall have been offered; should the
Treasurer, by reason of illness or other disability, be unable
to attend or conduct such sale or sales in person, a deputy
shall conduct such sale or sales, and in such case the deputy
shall make the affidavit to the report of sales provided for in
Section 816.

814. The real estate of a delinquent taxpayer may be sold
to pay State and county taxes, whether there be personal
property or not.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1937.

Approved April 26, 1937.