908

LAWS OF MARYLAND.

CHAP. 468 1/2

been first submitted to and approved by the County Com-
missioners of Harford county, as provided in Sections 66 to
69, inclusive, of said Article 13.
262 L. On the first day of February in each year the
treasurer shall make up a list of all delinquent taxpayers and

List of
delinquent
taxpayers to
be made out,
etc.

the amounts for which they are respectively in arrear, add-
ing to each bill one dollar for costs, and publish the same
for two successive weeks before the 23d day of February,
and if said taxes and costs are unpaid on that day, he shall
immediately thereafter make up a list of all delinquents
assessed with real estate, giving the name of the persons
assessed with a brief description of the property, the district
of its location and such references to conveyances as will
render the same possible of identification, together with the
amounts of taxes due and in arrear thereon, including all
taxes on personalty due from the owner of said real estate,
with interest, cost and expenses accrued and to accrue
to day of sale, with a notice appended that if said taxes,
interest, cost and expenses are not paid on or before
the second Monday in April next ensuing, the treasurer will

Property
offered for
sale to
recover
taxes.

proceed at 10 o'clock on that day at the court in said county
to offer said property for sale to the highest bidder for cash,
which list and notice shall be published at least three weeks
prior to the first Monday in April; and upon the second Mon-
day in April in each year the treasurer shall proceed to sell
under the terms of said notice all property upon taxes,
interest, costs or fees are in arrear and shall continue such
sale from day to day on each secular day, legal holidays
excepted, from 10 o'clock A. M. to 3 o'clock P. M. until all
of said property shall have been offered and disposed of.
262 N. The said treasurer shall within thirty days after

Report of sale
to be made
to Circuit
Court.

the close of such sale make a full report thereof to the
Circuit Court for Harford county, setting forth his proceed-
ings in the premises in detail, and showing to whom and at
what price such several parcels were respectively sold, the
amount of tax and interest accrued, the pro rata of cost
advertising such sale, the treasurer's fees and all other
expenses and the surplus fund in each instance; with which
report he shall also file a copy of the printed list and notice
of sale. The said court shall examine the said proceedings,
and if the same appear to be regular and the provisions of
law in relation thereto to have been complied with, shall