1268

LAWS OF MARYLAND.

CHAP. 752

of such notice, their property, if it be real estate, will be
sold as provided for by law without any levy or appraise-
ment; and after giving at least thirty days' notice of the time,
terms and place of sale of such real estate, which place
shall be at the courthouse door in Leonardtown, by adver-
tisement in the St. Mary's Beacon and the St. Mary's Enter-

Property to be
sold for taxes

prise, being two newspapers published in said county, he
shall proceed to sell at the advertised sale mentioned, by
public auction, the property for cash to the highest bidder,
retaining out of the proceeds of such sale the amount of
the taxes due from such delinquent with interest thereon,
together with the costs incurred in making such sale and
the advertisement thereof, which advertisement shall not
exceed two dollars, or one dollar to each of the two
papers advertising the same, and he shall pay the sur-

Proviso.

plus, if any, to the owner of the property so sold; pro-
vided, however, that the notice herein provided for
shall not be made before the first day of January follow-
ing the year of the levy, and that the said advertise-
ment of sale shall not be made before the first day
of February in said year following the year of the levy,
but the said treasurer may, in his discretion, extend the
time for such advertisement and sale until the first of August
next ensuing, when all delinquents shall be advertised; and
in advertising real estate it shall only be necessary to pub-
lish the name of the party to whom the property is assessed,
the district in which it lies, the number of acres, the amount
of taxes due and a reference to the liber and folio in the
land records where the muniments to title to such property
are recorded, if any such record of title appear. Whenever
it shall be necessary to enforce the payment of taxes by sale
of personal property the said treasurer shall make out a bill

Sheriff to levy
upon real
estate.

of such taxes in the usual form, with an order at the bottom
of said bill directing the sheriff of said county to levy upon
the personal property of the delinquent and sell the same to
satisfy and pay the taxes so due. And it shall be the duty
of said sheriff, upon receiving said tax bill and order, to levy
upon and sell the personal property of such delinquent in
the same manner and upon the same notice, and he shall be
entitled to the same fees as if he were proceeding under an
execution from a justice of the peace; and he shall immedi-
ately after such sale pay over to said treasurer the amount