572

LAWS OF MARYLAND.

Notice to
delinquent

for the delinquents in his collection district a statement showing
the amount due from said delinquent, and shall before the first
day of April in each year present the statement to such delin-
quent or his agent, and if there be no owner or agent of such
delinquent in the county the collector shall post up such state-
ment on the land, and such statement shall contain a notice
that unless the taxes so due be paid before the first day of
August thereafter, he will proceed to collect the same by due
process of law. In default of payment at the expiration of

Sale of prop-
erty for
taxes.

such time, the collector shall at once proceed to levy on, take
into possession, advertise and sell, after at least ten days' notice,
the personal property, if any, of the delinquent, sufficient to
pay the taxes due and in arrear, with interest and costs; such
advertisement shall contain the place, time and day of sale, and
description of the property, and be posted for at "least ten days
in three public places of the district where the delinquent
resides; the collector, out of the proceeds of sale, shall first
pay al! taxes in arrear and costs, and the balance, if any, pay
to the delinquent; and when there is no personal property, or
the Siiine is insufficient to pay the taxes and costs, the collector
shall summon the county surveyor and two appraisers, who
shall proceed to value at cash value, and lay off suflicient la.id
of the delinquent, if the same is divisible, to pay all taxes due
and in arrear, with interest and all costs, for which services the
surveyor shall receive four dollars for the survey and plat, and
the appraisers one dollar each; and upon the return of the
plat of the surveyor, the appraisement and a copy of his notice
to the surveyor, with an affidavit as to the time and manner of
its services by the collector to the Circuit Court of Wicomico
County, in recess or term time, the court shall, either in recess
or term time, if the proceedings of the collector have met the
requirements of this section, order a sale of the land so laid
off by the collector, and prescribe the time, manner and terms of
such sale. All sales of real estate made under the provisions
of this act, shall be reported to the Circuit Court of
Wicomico county; and if it shall appear to the court that the
requirements of this act have been complied with, the court
thereupon shall order notice to be given by advertisement,
published in some newspaper published in Wicomico county,
for at least three weeks, warning all persons interested in the
property sold to show cause, if any they have, by a certain

Ratification
of sale.

day in said notice to be named, why said sale shall not be rati-
fied and confirmed; and if no cause to the contrary appear to
the court, the court shall ratify and confirm said sale, and the
purchaser shall then, on payment of the purchase money, if