EDWIN WARFIELD, ESQ., GOVERNOR.

1077

priority over all adverse lien, claims and interests, whosoever
may have said property in charge or possession. It shall be
the duty of a person or party who disposes of any such
property, and of the person or party who purchased or
acquired the same, to see that a transfer is made on the
assessment book of the town, and no one shall be entitled to
a notice of taxes, due and in arrears, on property which is
not charged on the assessment book of the town to such per-
son or party. On and after the day on which said taxes fall

CHAP. 549

due and payable, as above stated, the tax collector may pro-
ceed to the collection of any of said taxes, and if he pro-
poses to collect said taxes by levy upon the personal property
of the delinquent, he shall first leave with the party against
whom the said taxes are charged, or by whom the said taxes
are to be paid, or with one of them, if more than one, or at
his, her or their usual place of abode, or at the usual place
of abode of one of them, a statement showing the aggregate
amount of property of every description with which the
person is assessed and the amount of taxes due thereon,
with a notice annexed thereto, that unless the taxes so
due are paid within thirty days thereafter, he, the said
tax collector, will proceed to collect the same by way
of distress or execution, to be levied on said property.
And at any time after thirty days after the said notice
has been so delivered the taxes shall not be paid the
tax collector may proceed to collect the same by levy
upon so much of the personal property of the person
or party from whom such taxes are due as may be
necessary to satisfy and pay the delinquent taxes and inter-
est, and also all the cost of sale; and after having given
ten days' notice of the time, place, manner and terms of sale
by handbills stuck up at the court house door of Worcester
county, in the town of Snow Hill, and at least three public

Proceed to the
collection of
taxes.

places on the public streets of Pocomoke City, may, agree-
able to said notice, sell at public auction for cash the prop-
erty so levied on, at some public place in Pocomoke City, and
may then and there deliver possession of the property so
sold to the purchaser; and after retaining out of the pro-
ceeds of sale the amount of taxes due from the delinquent,
with interest thereon, together with all the costs incurred in
making the sale and caring for the property, including
poundage fees, he shall pay over the surplus, if any there

Property sold
at public
auction.