534

LAWS OF MARYLAND.

Notice to
delinquents

proceed to collect the same by way of distress or execution in
the following manner: He shall leave with the party by whom
the taxes are to be paid or with one of them, if more than one,
or at his or their usual place of abode, or at the usual place of
abode of one of them, if said parties or any of them reside in
said town or in Queen Anne's county, or if none of said par-
ties live in said town, or in said county, set up on the land or
premises where real estate is to be distrained and sold, or deliver
to any person in possession or custody of same. If personal
property is to be distrained and sold a statement showing the
aggregate amount of taxes with which the person is assessed
and the year for which they are assessed, with a notice annexed
thereto that unless the taxes so due are paid within thirty days
thereafter he will proceed to collect the same by way of distress
or execution to be levied on the real or personal property, or
both, of the persons from whom such taxes are due.

Sale of prop-
erty f or taxes

59 C. After the proceedings, required by the preceding sec-
tion, shall have been had, if the said taxes are not paid, the
collector may levy upon any property of said delinquent, real
or personal, or both, which he may find at any place in said
county, and after giving at least twenty days' notice of the
time and place, and manner and terms of sale by advertisement
in a newspaper published in said town, and by notice set up at
the court house door in said town, shall, agreeably to said
notice, either on the premises to be sold or in front of the
court house door in said town, proceed to sell at public auction
the property levied on for cash to the highest bidder. Out of
the proceeds of such sale, the said collector shall pay cost inci-
dent to said sale, including auctioneer's fee, advertising cost, a
commission of ten per centum to the party making the sale,
all costs of proceedings, to have sale ratified, and all town
taxes, due from the delinquent, with interest, and shall pay the
residue to the owner of the property sold.

Real estate
may be sold

59 D. The real estate of any delinquent taxpayer may be
sold to pay taxes levied for the purposes of said town, whether
the said delinquent owns personal property or not.

Ratification
of sale.

59 E. In all cases where said collector shall sell real estate
for the payment of taxes, he shall report the said sale, together
with all the proceedings had in relation thereto, to the Circuit
Court for Queen Anne's county. And if the same appear to
be regular, and the provisions of law relating thereto have been
complied with, any judge of the said court, shall order notice
to be given, by advertisement in a newspaper published in said