FRANK BROWN, ESQUIRE, GOVERNOR.

lied, the commissioners shall appoint another person as col-
lector. Should the collector fail to collect and pay over the
taxes so Tevied and placed in his hands for collection, on or
before the first day of July after the levy of such taxes, the

611

commissioners may order suit on such collector's bond; within
thirty days after any taxes are due and demandable, the collec-
tor shall give written or printed notice to such delinquent, or
his, her or their agent, and if no agent, or absent, by notice in
writing, as provided, put upon the property of said delinquent,
and that his, her or their taxes are due and in arrears, and unless
paid within two months after service of such notice, he will
proceed to collect such taxes in arrears, with interest and costs.
If after the expiration of time given in said notice, the taxes
so levied and in arrears and not paid, the collector shall levy
upon any property of such delinquent he may find in the
limits of Sharptown; and if personal property is levied upon,

Notice to
delinquent.

he shall proceed to sell the same, after giving at least ten days'
notice in writing or by printed hand bills posted in said town,
describing such personal property, and the time, place and
hour of sale. If real estate is levied on, the collector shall
give notice of the time, place and hour of sale by advertise-
ment in some newspaper printed in Wicomico county, at least
three weeks prior to day of sale. At the time of sale as per
notice given, the collector shall attend in person or by author-
ized deputy in writing and proceed to make such sale. In all
cases the terms of sale shall be for cash. After the sale the
collector shall, in case of personal property, proceed to distrib-
ute the proceeds of sale, by retaining enough to pay all costs
and taxes, and then pay over to the proper person, the balance
if any, of the proceeds of sale. If real estate is sold, he shall
report his proceedings to the Circuit Court for Wicomico
county, at the next term thereof; and the Circuit Court may
notify or reject such report and order a new sale. If report is
ratified the delinquent or owner of property sold may redeem
such property within six months from day of sale, by paying
to the purchaser the amount paid the collector for the property,
with 25 per centum additional. If not so redeemed in six
months, the collector or his legal representative shall give a
deed to the purchaser, and such deed shall convey all the title

Sale of prop-
erty for
taxes.

of the delinquent in such property so sold to the purchaser.
The commissioners may allow such commission or sum to the
collector for collecting taxes as they may deem right and
proper, and on the amount of sales of any property, the
collector shall be entitled to charge a commission of ten per
centum on amount of taxes the property is sold for. That in

Commission
to collector.