ROBERT M. McLANE, ESQUIRE, GOVERNOR.

195

quent, and shall at once present the statement to such

delinquent, or his or her agent, and if no owner or

agent in county, to stick up same on land, together

with a notice that unless the taxes so due are paid

before the first day of December next, and in default

of payment at expiration of such time, the collector

shall at once proceed to levy on, take into possession,

advertise and sell, after ten days, the personal property

Advertise and

(if any) of the delinquent sufficient to pay the taxes

sell.

due and in arrears, with interest and costs; and when

there is no personal property, the collector shall sum-

mon the county surveyor and two appraisers, who

shall proceed to value at cash value, and lay off suf-

ficient land of the delinquent, if the same is divisible,

to pay the taxes due and in arrears, with interest and

all costs, for which service the surveyor shall receive

four dollars for survey and plat, and the appraisers

Compensation,

one dollar each; and upon the return of the plat of

the surveyor, the appraisement and a copy of his notice,

with an affidavit as to the time and manner of its ser-

vice by the collector, the court shall, if the proceedings

of the collector have met the requirements of this act,

order a sale of the land so laid oft' by the collector,

and prescribe the time, manner and terms of such sale,

and a sale made under such order shall be final, and

the collector's deed, without further proceedings, shall

be conclusive against delinquent and all claiming

under, by and through him, and against encumbrances,

provided said deed and plat are filed for record within

Plat to be filed

six months; and in case delinquent's land is indivisible,

for record.

the surveyor and appraisers shall report the fact with

the appraised value of same at cash value, and the

court shall order sale of same in same manner, and

collector's deed shall have same effect, provided the

real estate sells at such sale for one-half of its appraised

value; and the surplus in either case shall be paid

over to the person or persons entitled thereto.

SEC. 13. And be it enacted, That the bond of any

collector failing to comply with the preceding sections

shall be put in suit by the county commissioners, at

the January term of the circuit court for Wicomico

Bond responsi-

county, next after the said first day of December,

ble for failure.

unless said collector shall show a good and sufficient

reason for a postponement of such action, but such

postponement shall not be for a longer period than

one term of said court.