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Property sold
at public
auction.
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the first day of January next succeeding the levy of said
taxes, the tax collector may sell the real estate of the delin-
quent person from whom the said taxes are due, whether
the said delinquent has personal property or not, by com-
plying with the following provisions: the tax collector 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, if said parties or persons or any of them reside in
Worcester county, or if none of the said persons or parties
live in the said county, he shall set up the same on the land
or premises which he proposes to seize or levy upon to sat-
isfy said taxes, or to deliver to the tenant, or to any person
in possession of said land or premises, 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 real or personal property.
At any time after thirty days after said notice has been
delivered or set up, if the said taxes shall not be paid, the
collector shall levy upon the real estate of the delinquent ;
and after giving twenty days' notice of the time, place,
manner and terms of sale, by advertisement in some news-
paper published in Pocomoke City, and also by notice stuck
up at the court house door of Worcester county, in the town
of Snow Hill, shall agreeably to said notice, either on the
premises, or at the court house door of said county, pro-
ceed to sell by public auction the property so levied on, for
cash, retaining out of the proceeds of such sales the amount
of taxes due from such delinquent, with interest thereon,
together with all costs incurred in making the sale and
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Report of sale
to be made to
Circuit
Court.
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paying the surplus, if any there be, to the owner thereof ;
and the tax collector shall report the sale, together with all
the proceedings had in relation thereto, to the Circuit Court,
in equity, and the court shall examine the said proceedings,
and if the same appear to be regular, and the provisions of
the law in relation thereto have been complied with, shall
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